The IRS has revised Publication 5717, “Information Returns Intake System (IRIS) Taxpayer Portal User Guide.” The document provides user direction on how to report tax-information filings via the IRIS.
The most significant change is the document now states forms 1042-S, 1099-DA, 5498-QA, and 8809 can be filed on the IRIS.
Other changes to this document apply to preparing and filing tax information returns via the IRIS’s CSV application. Smaller taxpayers can use this application to file tax information returns with the IRS. The revised document provides additional direction on how to report these filings to the various states via the Combined Federal / State Filing System. The document also now states CSV filings uploaded on the IRIS must be prepared using the IRIS application; reporting using a homemade CSV is not permitted.
For bulk filers, the document states the IRIS application now provides a link to Form 8809 for automatic extensions of filing. This change is an additional link to the form within the IRIS rather than a process change.
The revised document has considerable editorial changes including the addition of organizational section numbers. New citations to the “General Instructions to Certain Information Returns” and other IRS documents are now included in the document.
