Maine Revenue Services has finalized its electronic file specifications for tax year 2025 Forms 1099 and W-2G information returns. MRS expects to conform with the IRS transition to the Information Return Intake System (IRIS) XML format for Form 1099s beginning with forms issued for tax year 2026, due in 2027. This change aligns with the IRS plan to retire the Filing Information Returns Electronically (FIRE) system and make IRIS the sole filing system for these returns starting in January 2027.