Everything you need to know about filing Forms 1099 through the IRS Information Returns Intake System — what the FIRE retirement means, TCC registration, deadlines, XML field reference, and how to avoid the errors that cause most rejections.
The Information Returns Intake System (IRIS) is the IRS's modern replacement for the legacy Filing Information Returns Electronically (FIRE) system. IRIS is a free, web-based platform that allows businesses to electronically file Forms 1099 and other information returns directly with the IRS — eliminating paper filings and the aging FIRE infrastructure.
IRIS was launched in January 2023 and has expanded steadily to cover the full 1099 series, 1098 series, W-2G, 5498 series, and 1042-S. As of January 1, 2027, IRIS is the only electronic filing channel for information returns — FIRE is retired, and paper filing is no longer permitted[reference:0][reference:1].
Under IRIS, filers must:
The IRS officially retired the FIRE system on November 19, 2026, at 3 p.m. ET. After that date, FIRE stopped accepting information returns. IRIS became the only intake system for FIRE-related forms and 1099-DA beginning January 1, 2027[reference:3][reference:4].
Any business that files 10 or more information returns of a single type must file electronically[reference:8]. This includes:
| Entity Type | Filing Obligation |
|---|---|
| Businesses paying nonemployee compensation | File Form 1099-NEC for independent contractors, freelancers, and vendors paid $600 or more |
| Businesses paying rent, royalties, or other income | File Form 1099-MISC for rents, royalties, attorney proceeds, and other miscellaneous payments |
| Financial institutions | File 1099-INT, 1099-DIV, 1099-B, and other financial information returns |
| Platforms and marketplaces | File 1099-K for third-party settlement organizations |
| Higher education institutions | File 1098-T and 1099 series returns |
| Foreign filers | File applicable Forms 1099 through IDES using a Foreign Filer TCC and TCC GIIN |
IRIS offers two distinct filing channels. Choosing the right one depends on your volume and technical capacity.
| Aspect | IRIS Taxpayer Portal | IRIS A2A (Application-to-Application) |
|---|---|---|
| File format | CSV template (download from portal) | XML (IRS-defined schema) |
| Record limit | 250 forms per CSV file | Up to 100 MB per transmission |
| Submission method | Manual upload and review | System-to-system API |
| Best for | Filers with fewer than 250 returns | High-volume filers (250+ returns) |
| Technical requirements | None — web browser only | API Client ID, XML generation, OAuth 2.0 authentication |
| Documentation | Publication 5717 | Publication 5718 |
The IRS provides free CSV templates for each form type. You download the template, populate it with your data, and upload it through the portal. The portal validates the data and returns error messages for any issues. As of January 2026, the CSV file limit increased to 250 forms per file, and you may upload an unlimited number of files[reference:10].
A2A is designed for high-volume filers. You generate XML that conforms to the IRIS schema package, sign and encrypt it, and transmit it to the IRS API. Each transmission can include multiple submissions, but each submission must contain the same form type and tax year[reference:11].
A Transmitter Control Code (TCC) is a five-character alphanumeric identifier issued by the IRS that authorizes you to electronically transmit information returns[reference:13]. Your FIRE TCC does not transfer to IRIS. You must apply for a new one.
Foreign filers whose authorized users do not have an SSN or ITIN must use the Foreign Filer TCC Registration System instead of the standard IRIS application[reference:15].
Filing deadlines are unchanged from prior years. The deadline for Form 1099-NEC falls on February 1, 2027, because January 31 falls on a Sunday[reference:18].
| Form Type | Recipient Copy Deadline | IRS E-Filing Deadline |
|---|---|---|
| 1099-NEC | February 1, 2027 | February 1, 2027 |
| 1099-MISC | February 1, 2027 | March 31, 2027 |
| 1099-INT, 1099-DIV, 1099-K, 1099-R, 1099-B, 1099-S | February 1, 2027 | March 31, 2027 |
| 1098 | February 1, 2027 | March 31, 2027 |
Deadlines shown are based on current IRS guidance. The IRS may grant extensions in certain circumstances — always confirm with the IRS information returns deadline page.
IRIS A2A uses XML to define the structure and content of information returns. The payload is organized into three hierarchical levels[reference:19]:
The following is a simplified representation of a 1099-NEC record in IRIS XML format. The actual schema includes additional required fields and validation rules[reference:20].
<?xml version="1.0" encoding="UTF-8"?>
<Form1099NEC xmlns="urn:us:gov:treasury:irs:ir">
<SubmissionId>550e8400-e29b-41d4-a716-446655440000</SubmissionId>
<TaxYear>2026</TaxYear>
<Payer>
<PayerTIN>123456789</PayerTIN>
<PayerName>
<BusinessName>ACME CORPORATION</BusinessName>
</PayerName>
<PayerAddress>
<AddressLine1>100 MAIN STREET</AddressLine1>
<City>ANYTOWN</City>
<State>NY</State>
<ZipCode>10001</ZipCode>
</PayerAddress>
</Payer>
<Payee>
<PayeeTIN>987654321</PayeeTIN>
<PayeeName>
<PersonFirst>JOHN</PersonFirst>
<PersonLast>SMITH</PersonLast>
</PayeeName>
</Payee>
<NonemployeeCompensationAmt>50000.00</NonemployeeCompensationAmt>
<FederalIncomeTaxWithheldAmt>0.00</FederalIncomeTaxWithheldAmt>
</Form1099NEC>The tables below describe the mandatory and optional fields for the most commonly filed 1099 forms. Field names in the IRS CSV template and XML schema must match exactly.
Free Excel templates with test data for 1099-NEC and 1099-MISC.
Check your IRIS XML against the current schema — free and instant.
End-to-end 1099 filing — from data to IRS transmission.
| Field Name | Status | Description |
|---|---|---|
| Form Type | Mandatory | 1099-NEC or 1099-MISC. Must match the form being filed. |
| Tax Year | Mandatory | Four-digit year (e.g., 2026). |
| Payer TIN | Mandatory | 9 digits. Dashes accepted (e.g., 123-456789) or without dashes (123456789). |
| Payer TIN Type | Mandatory | EIN, SSN, ITIN, or ATIN. |
| Payer Name Type | Mandatory | B (Business) or I (Individual). |
| Payer Name Line 1 | Mandatory | Business name or individual first name. |
| Payer Name Line 2 | Optional | Individual last name or continuation of business name. |
| Payer Address | Mandatory | Street address. |
| Payer City | Mandatory | City. |
| Payer State | Mandatory | Two-letter state code. |
| Payer ZIP | Mandatory | 5-digit or 9-digit ZIP code. |
| Payer Country | Mandatory | Two-letter country code (e.g., US). |
| Payer Phone | Mandatory | Contact phone number. |
| Field Name | Status | Description |
|---|---|---|
| Recipient TIN | Mandatory | 9 digits. Dashes accepted or without dashes. |
| Recipient TIN Type | Mandatory | SSN, EIN, ITIN, or ATIN. |
| Recipient Name Line 1 | Mandatory | First name (individual) or entity name. |
| Recipient Name Line 2 | Optional | Last name (individual) or continuation. |
| Recipient Address | Mandatory | Street address. |
| Recipient City | Mandatory | City. |
| Recipient State | Mandatory | Two-letter state code. |
| Recipient ZIP | Mandatory | 5-digit or 9-digit ZIP code. |
| Recipient Country | Mandatory | Two-letter country code. |
| Recipient Phone | Mandatory | Contact phone number. |
| Account Number | Mandatory | Unique account number for the recipient. |
| Field Name | Status | Description |
|---|---|---|
| Box 1: Nonemployee Compensation | Mandatory | Amount paid. Format: 50000.00 (no commas, no dollar signs). |
| Box 4: Federal Income Tax Withheld | Optional | Federal tax withheld. Format: 0.00 if none. |
| Box 5: State Tax Withheld | Optional | State tax withheld, if applicable. |
| Box 6: State/Payer's State No. | Optional | Payer's state identification number. |
| Box 7: Direct Sales Indicator | Mandatory | 1 or 0. Set to 1 if payer made direct sales totaling $5,000 or more. |
| Second TIN Notice | Mandatory | 1 or 0. Set to 1 if you received a second TIN notice from the IRS. |
| Field Name | Status | Description |
|---|---|---|
| Box 1: Rents | Optional | Rental income paid. |
| Box 2: Royalties | Optional | Royalty payments. |
| Box 3: Other Income | Optional | Other miscellaneous income. |
| Box 4: Federal Income Tax Withheld | Optional | Federal tax withheld. |
| Box 8: Substitute Payments | Optional | Substitute payments in lieu of dividends or interest. |
| Box 9: Crop Insurance Proceeds | Optional | Crop insurance proceeds paid. |
| Box 10: Gross Proceeds Attorney | Optional | Gross proceeds paid to an attorney. |
| Box 16: State Tax Withheld | Optional | State tax withheld. |
| Box 17: State/Payer's State No. | Optional | Payer's state identification number. |
| Box 18: State Income | Optional | State income amount. |
Most rejected IRIS submissions fail for the same handful of reasons. The list below covers the errors the IRS identifies most frequently in working group meetings and support channels[reference:22].
If a Business Name and TIN are both present in the recipient detail, they must match the IRS database. The same rule applies to Person Name and TIN. Mismatches result in an “Accepted with Errors” status, which means the return is filed but the TIN may be flagged for backup withholding[reference:23].
The issuer phone number is a mandatory field. Omitting it triggers business rule S1H001 and returns an “Accepted with Errors” status[reference:24].
IRIS accepts TINs both with and without dashes, but the format must be consistent and valid for the TIN type. A US SSN does not validate as an EIN, and vice versa. Confirm the TIN type and format before submission.
IRIS enforces strict name formatting. Business names and individual names must be split into separate fields (Line 1 and Line 2). Combined names in a single field will fail validation. Middle names, suffixes, and prefixes may also require specific handling[reference:25].
The IRIS XML schema uses xs:sequence, which requires child elements in a specific order. Even if your data is correct, mis-ordered elements will fail schema validation.
Amounts must use a period as the decimal separator and no thousands separators. 50000.00 is valid; 50,000.00 and 50000,00 will fail. Negative amounts are not permitted.
The Taxpayer Portal accepts a maximum of 250 forms per CSV file. If you attempt to upload more, the file will be rejected. Split large batches into multiple files[reference:26].
If your TCC is not enrolled in the Combined Federal/State Filing (CF/SF) program, you will receive an “Accepted with Errors” status when attempting to file state returns through IRIS[reference:27].
Novus automates the entire IRIS 1099 filing workflow — from source data ingestion to XML generation, validation, and IRS transmission.
IRIS (Information Returns Intake System) is the IRS's modern e-filing platform for Forms 1099 and other information returns. It replaced the FIRE system on January 1, 2027, and is now the only electronic filing channel. IRIS supports both a free web-based Taxpayer Portal and an Application-to-Application (A2A) API for bulk filing.
Yes. FIRE TCCs do not transfer to IRIS. You must apply for a new IRIS TCC through IRS e-Services. Foreign filers whose authorized users do not have an SSN or ITIN must use the Foreign Filer TCC Registration System and obtain both a TCC GIIN and a TCC.
Form 1099-NEC is due to the IRS and recipients by February 1, 2027. Form 1099-MISC and most other 1099 forms are due to recipients by February 1, 2027, and to the IRS by March 31, 2027.
No. As of January 1, 2027, paper filings are no longer permitted for information returns. All Forms 1099 must be filed electronically through IRIS.
The Taxpayer Portal is a free web-based interface for manual entry or CSV upload — best for filers with fewer than 250 returns. A2A is a system-to-system API that uses XML and supports transmissions up to 100 MB — best for high-volume filers and automated workflows.
IRIS uses XML based on IRS-defined schemas. The schema package is provided through the IRS Secure Object Repository (SOR) after your TCC application is approved. The XML structure has three levels: Transmission, Submission, and Record.
Use our free XML validation tool to check your file against the correct schema. The tool reports errors with line numbers so you can fix them before submission.
Yes. Novus automates the full workflow — you provide source data (Excel, CSV, or database), and we generate the schema-valid XML, apply digital signatures and encryption, and transmit to IRIS on your behalf. Book a demo to see it in action.
IRIS returns detailed error messages that identify the specific field and rule that failed. Common issues include TIN/name mismatches, missing phone numbers, and name formatting errors. Corrections are filed through IRIS using the same channel as the original, with a new Record Identifier and a correction indicator.
Yes, but through a different path. Foreign filers whose authorized users do not have a U.S. TIN must register through the Foreign Filer TCC Registration System and transmit applicable Forms 1099 through IDES — not the IRIS Taxpayer Portal.