The IRS recently released a late-breaking update to Publication 5718, the IRIS A2A Electronic Filing Specifications for Processing Year 2026. This publication provides technical specifications for electronically filing information returns through the Information Returns Intake System (IRIS).
The most critical change involves XML Schema Validation Errors. The publication now clarifies that transmissions rejected due to these errors cannot be replaced using the standard replacement process and must be refiled as new “Original” submissions. The 60-day replacement grace period does not apply to XML Schema Validation Errors, meaning the new submission date will be treated as the filing date for timeliness purposes.
Form 1099-QA (Distributions from ABLE Accounts) was added to the list of forms available for IRIS A2A filing, with an electronic filing due date of February 28. Rhode Island joined the Combined Federal/State Filing Program. The IRS also introduced a new Chatbot/Live Chat feature for filer assistance, available 24/7 through the FIRE system website.
To view the current Publication 5718, click here.
