The IRS has released an updated Publication 5718, outlining specifications for the Information Returns Intake System (IRIS) A2A electronic filing process for tax year 2025 returns. This update introduces key technical changes to improve transmission accuracy and expand functionality for additional 1099-series forms. Notably, Form 1099-H has been removed, while Forms 1042-S, 1099-DA, and 5498-QA have been added.
The Combined Federal/State Filing (CF/SF) Program has also been revised, with Oregon added and Missouri removed from the participant list. Additionally, the Due Dates table now includes more forms, and the supported 1099 list has been significantly expanded to cover forms such as 1099-A, 1099-B, 1099-K, 1099-R, and others. These updates aim to streamline compliance and enhance reporting capabilities for filers.
