{"id":59,"date":"2026-10-20T11:13:22","date_gmt":"2026-10-20T11:13:22","guid":{"rendered":"https:\/\/sovos.com\/taxapedia\/?page_id=59"},"modified":"2026-10-20T11:39:05","modified_gmt":"2026-10-20T11:39:05","slug":"us-1099-fire-to-iris","status":"publish","type":"page","link":"https:\/\/sovos.com\/taxapedia\/regulations\/us-1099-fire-to-iris\/","title":{"rendered":"What Is IRIS and How Do You File 1099s Now?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"59\" class=\"elementor elementor-59\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d85424 e-con e-atomic-element e-flexbox-base e-default-div e-8d85424-44300e1 \" data-id=\"8d85424\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"8d85424\" data-e-type=\"e-flexbox\" data-id=\"8d85424\">\n    \t\t<div class=\"elementor-element elementor-element-fcacc45 elementor-widget elementor-widget-auto_breadcrumbs\" data-id=\"fcacc45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"auto_breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav class=\"aub-breadcrumbs\" aria-label=\"Breadcrumb\"><ol class=\"aub-list\"><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/\">Home<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/\">Wp Json<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/\">Wp<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/\">V2<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/\">Pages<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item aub-current\"><span class=\"aub-text\" aria-current=\"page\">59<\/span><\/li><\/ol><\/nav><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"BreadcrumbList\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/sovos.com\/taxapedia\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Wp Json\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Wp\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"V2\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"Pages\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/\"},{\"@type\":\"ListItem\",\"position\":6,\"name\":\"59\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/59\/\"}]}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-3594b37 e-con e-atomic-element e-flexbox-base e-default-div e-3594b37-8bf316b \" data-id=\"3594b37\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"3594b37\" data-e-type=\"e-flexbox\" data-id=\"3594b37\">\n    <div class=\"elementor-element elementor-element-88b2f59 e-con e-atomic-element e-flexbox-base e-default-div e-88b2f59-f18e352 \" data-id=\"88b2f59\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"88b2f59\" data-e-type=\"e-flexbox\" data-id=\"88b2f59\">\n    \t\t<div class=\"elementor-element elementor-element-9397195 elementor-widget elementor-widget-heading\" data-id=\"9397195\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">What is IRIS and how do you file 1099s now?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d70ae9c elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"d70ae9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Last updated: 2026-09-22<\/strong><br \/>The IRS is retiring the FIRE system. The last day to file information returns through FIRE is 19 November 2026 at 3 p.m. ET, and from 1 January 2027 the Information Returns Intake System is the only electronic filing channel, including for prior-year returns and corrections. An existing FIRE Transmitter Control Code does not carry over. Sovos is IRIS-compliant and began filing through IRIS in 2026.<\/p><p><strong>What changed most recently<\/strong><br \/>On 24 August 2026 the IRS issued reminder IR-2026-99 confirming the transition timeline and the November cutoff dates. The IRS has stated it has not announced any extension or delay.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6c48091 e-con-full e-flex e-con e-parent\" data-id=\"6c48091\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-769b8df e-con-full e-flex e-con e-child\" data-id=\"769b8df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-90fd322 elementor-widget elementor-widget-image\" data-id=\"90fd322\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/6d8c1a9b-f56d-42b0-aae7-d2279ac342fc.png\" class=\"attachment-large size-large wp-image-208\" alt=\"6d8c1a9b-f56d-42b0-aae7-d2279ac342fc\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ca33b7 e-con-full e-flex e-con e-child\" data-id=\"1ca33b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-33d7656 elementor-widget elementor-widget-text-editor\" data-id=\"33d7656\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Published By<br \/><strong>Sovos<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-da46a84 e-con-full e-flex e-con e-child\" data-id=\"da46a84\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d31f316 elementor-widget elementor-widget-image\" data-id=\"d31f316\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/6d8c1a9b-f56d-42b0-aae7-d2279ac342fc.png\" class=\"attachment-large size-large wp-image-208\" alt=\"6d8c1a9b-f56d-42b0-aae7-d2279ac342fc\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9902bdd e-con-full e-flex e-con e-child\" data-id=\"9902bdd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-640169f elementor-widget elementor-widget-text-editor\" data-id=\"640169f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAs of\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99b323c elementor-widget elementor-widget-text-editor\" data-id=\"99b323c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tOctober 20, 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3574854 e-con-full e-flex e-con e-child\" data-id=\"3574854\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40941a9 elementor-widget elementor-widget-image\" data-id=\"40941a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/72f4c884-23ff-4bd8-8813-2b02eb15e4a5.png\" class=\"attachment-full size-full wp-image-207\" alt=\"72f4c884-23ff-4bd8-8813-2b02eb15e4a5\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-66133ec e-con-full e-flex e-con e-child\" data-id=\"66133ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eafd462 elementor-widget elementor-widget-text-editor\" data-id=\"eafd462\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAuthor\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e848fe0 elementor-widget elementor-widget-text-editor\" data-id=\"e848fe0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tCharles Maniace\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa103c1 elementor-widget elementor-widget-text-editor\" data-id=\"aa103c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tVice President, Regulatory Analysis &amp; Design\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-c7bc83e e-con e-atomic-element e-flexbox-base e-default-div e-c7bc83e-50a453f \" data-id=\"c7bc83e\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"c7bc83e\" data-e-type=\"e-flexbox\" data-id=\"c7bc83e\">\n    \t\t\t<img decoding=\"async\" class=\"e-image-base e-default-img \" data-interaction-id=\"0f43676\" data-e-type=\"widget\" data-id=\"0f43676\" src=\"https:\/\/sovos.com\/wp-content\/uploads\/2026\/06\/Lines-Social-Responsibility-Hero-Graphic.svg\" alt=\"\"\/>\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-c16581a e-con e-atomic-element e-flexbox-base e-default-div e-c16581a-437db22 \" data-id=\"c16581a\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"c16581a\" data-e-type=\"e-flexbox\" data-id=\"c16581a\">\n    <div class=\"elementor-element elementor-element-42a69fc e-con e-atomic-element e-flexbox-base e-default-div e-42a69fc-08a9a35 \" data-id=\"42a69fc\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"42a69fc\" data-e-type=\"e-flexbox\" data-id=\"42a69fc\">\n    \t\t<div class=\"elementor-element elementor-element-3233af6 elementor-widget elementor-widget-html\" data-id=\"3233af6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n.rounded-table {\n    \/* To make rounded corners work, we need to separate the borders *\/\n    border-collapse: separate; \n    border-spacing: 0;\n    width: 100%;\n    font-family: 'Montserrat', 'Inter', sans-serif;\n    \n    \/* Apply border and radius to the table itself *\/\n    border: 1px solid #ddd;\n    border-radius: 8px; \/* Adjust this value for more or less rounding *\/\n    \n    \/* This is crucial: it clips the children (cells) to the table's rounded corners *\/\n    overflow: hidden; \n    margin-left: 0px;\n}\n\n.rounded-table thead th {\n    background-color: #072448;\n    padding: 12px;\n    text-align: left;\n    font-weight: 600;\n    color: #ffffff;\n    font-size: 20px;\n    font-family: 'Montserrat', 'sans-serif';\n}\n\n.rounded-table tbody td {\n    padding: 12px;\n    border-top: 1px solid #ddd; \/* Only use top borders for rows *\/\n    font-size: 16px;\n    font-family: 'Inter', 'sans-serif';\n    color: #545e75;\n}\n\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n.rounded-table .file-name {\n \n    font-weight: 600;\n    color: #;\n}\n.bg-row{\n    background-color: #f2f2f2;\n}\n}\n\n<\/style>\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">Change<\/th>\n            <th scope=\"col\">Retirement of the FIRE system and mandatory transition to IRIS<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Authority<\/td>\n            <td>Internal Revenue Service<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Last FIRE filing<\/td>\n            <td>19 November 2026 at 3 p.m. ET<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">IRIS mandatory from<\/td>\n            <td>Tax year 2026 returns filed in the 2027 filing season<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Affects<\/td>\n            <td>Forms 1099 series, 1042-S, 1098, W-2G, 5498, 3921 and 3922, and other returns previously filed through FIRE<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Required credential<\/td>\n            <td>A new IRIS Transmitter Control Code. Existing FIRE TCCs do not transfer<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">E-file threshold<\/td>\n            <td>10 or more information returns in aggregate across form types<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-94bb1aa e-con e-atomic-element e-flexbox-base e-default-div e-94bb1aa-d1ebd40 \" data-id=\"94bb1aa\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"94bb1aa\" data-e-type=\"e-flexbox\" data-id=\"94bb1aa\">\n    \t\t<div class=\"elementor-element elementor-element-2469c60 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2469c60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Related Pages<\/strong><\/p><p><a href=\"\/taxapedia\/regulations\/\">Tax regulations and mandates: what is coming and when<\/a><\/p><p><a href=\"\/taxapedia\/solutions\/form-1099-reporting\/\">What is the best software for 1099 and information reporting?<\/a><\/p><p><a href=\"\/taxapedia\/solutions\/crypto-tax-compliance\/\">How do digital asset brokers comply with Form 1099-DA reporting?<\/a><\/p><p><a href=\"\/taxapedia\/solutions\/tin-matching\/\">How do you prevent IRS B notices and backup withholding?<\/a><\/p><p><a href=\"\/taxapedia\/solutions\/aca-reporting\/\">How do you handle ACA 1095 reporting and state mandates?<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-2226a39 e-con e-atomic-element e-flexbox-base e-default-div e-2226a39-b20c747 \" data-id=\"2226a39\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"2226a39\" data-e-type=\"e-flexbox\" data-id=\"2226a39\">\n    \t\t<div class=\"elementor-element elementor-element-7f284d6 elementor-widget elementor-widget-heading\" data-id=\"7f284d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What does the change require?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92d92de elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"92d92de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>FIRE has been the electronic channel for information returns for four decades. IRIS replaces it entirely. Three things follow for any filer that uses FIRE today.<\/p><ul><li>A new credential. An IRIS Transmitter Control Code must be obtained through a separate IRIS Application for TCC. An existing FIRE TCC does not work with IRIS and does not carry over.<\/li><li>A new format. IRIS receives returns in XML, where FIRE used the Publication 1220 flat file. The XML schema separates fields that FIRE combined, including first, middle, last and business name.<\/li><li>A new channel decision. IRIS accepts returns through the IRIS Taxpayer Portal or through IRIS Application to Application, and the choice determines what preparation is required.<\/li><\/ul><p>Filers who submit through a third-party transmitter file under that transmitter\u2019s production TCC and do not apply for their own.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-c3c516b e-con e-atomic-element e-flexbox-base e-default-div e-c3c516b-a5c26c9 \" data-id=\"c3c516b\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"c3c516b\" data-e-type=\"e-flexbox\" data-id=\"c3c516b\">\n    <div class=\"elementor-element elementor-element-8070114 e-con e-atomic-element e-flexbox-base e-default-div e-8070114-0ef350e \" data-id=\"8070114\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"8070114\" data-e-type=\"e-flexbox\" data-id=\"8070114\">\n    \t\t<div class=\"elementor-element elementor-element-5dd328f elementor-widget elementor-widget-heading\" data-id=\"5dd328f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When do the deadlines apply?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13f760a elementor-widget elementor-widget-html\" data-id=\"13f760a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n   \n\/* ========================================\n   RESPONSIVE TAX REFORM TABLE\n   ======================================== *\/\n\n\/* Wrapper: enables horizontal scrolling *\/\n.rounded-table-wrapper {\n    display: block !important;\n    position: relative;\n    width: 100% !important;\n    max-width: 100% !important;\n    min-width: 0 !important;\n    overflow-x: auto !important;\n    overflow-y: hidden !important;\n    -webkit-overflow-scrolling: touch;\n    overscroll-behavior-x: contain;\n    box-sizing: border-box;\n    margin: 0;\n    padding: 0;\n}\n\n\/* Table base *\/\n.rounded-table-wrapper .rounded-table {\n    border-collapse: separate;\n    border-spacing: 0;\n    width: 100%;\n    min-width: 900px;\n    max-width: none !important;\n    table-layout: auto;\n    font-family: 'Montserrat', 'Inter', sans-serif;\n    border: 1px solid #ddd;\n    border-radius: 8px;\n    overflow: hidden;\n    margin: 0 !important;\n    background-color: #fff;\n}\n\n\/* Table header *\/\n.rounded-table thead th {\n    background-color: #072448;\n    padding: 12px;\n    text-align: left;\n    font-weight: 600;\n    color: #ffffff;\n    font-size: 20px;\n    line-height: 1.4;\n    font-family: 'Montserrat', sans-serif;\n    vertical-align: top;\n    white-space: normal;\n}\n\n\/* Table body cells *\/\n.rounded-table tbody td {\n    padding: 12px;\n    border-top: 1px solid #ddd;\n    font-size: 16px;\n    line-height: 1.5;\n    font-family: 'Inter', sans-serif;\n    color: #545e75;\n    vertical-align: top;\n    overflow-wrap: break-word;\n    white-space: normal;\n}\n\n\/* First column *\/\n.rounded-table .file-name {\n    font-weight: 600;\n    color: #072448;\n}\n\n\/* Alternating row backgrounds *\/\n.rounded-table tbody tr.bg-row {\n    background-color: #f2f2f2;\n}\n\n.rounded-table tbody tr:not(.bg-row) {\n    background-color: #ffffff;\n}\n\n\/* Hover effect *\/\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n\/* ========================================\n   TABLET RESPONSIVENESS\n   ======================================== *\/\n\n@media screen and (min-width: 768px) and (max-width: 1024px) {\n    .rounded-table-wrapper .rounded-table {\n        min-width: 800px;\n    }\n\n    .rounded-table thead th {\n        font-size: 18px;\n        padding: 10px;\n    }\n\n    .rounded-table tbody td {\n        font-size: 15px;\n        padding: 10px;\n    }\n}\n\n\/* ========================================\n   MOBILE RESPONSIVENESS\n   ======================================== *\/\n\n@media screen and (max-width: 767px) {\n\n    .rounded-table-wrapper {\n        display: block !important;\n        width: 100% !important;\n        max-width: 100% !important;\n        min-width: 0 !important;\n        overflow-x: auto !important;\n        overflow-y: hidden !important;\n        -webkit-overflow-scrolling: touch;\n        overscroll-behavior-x: contain;\n        touch-action: pan-x pan-y;\n        box-sizing: border-box;\n    }\n\n    .rounded-table-wrapper .rounded-table {\n        width: 900px !important;\n        min-width: 900px !important;\n        max-width: none !important;\n        table-layout: auto;\n        margin: 0 !important;\n        border-radius: 8px;\n    }\n\n    .rounded-table thead th {\n        font-size: 16px !important;\n        line-height: 1.4;\n        padding: 10px !important;\n    }\n\n    .rounded-table tbody td {\n        font-size: 14px !important;\n        line-height: 1.5;\n        padding: 10px !important;\n    }\n\n    .rounded-table .file-name {\n        font-weight: 600;\n    }\n}\n<\/style>\n<div class=\"rounded-table-wrapper\" role=\"region\"\n     aria-label=\"Tax reform timeline table\"\n     tabindex=\"0\">\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">Milestone<\/th>\n            <th scope=\"col\">Date<\/th>\n            <th scope=\"col\">What applies<\/th>\n            <th scope=\"col\">Source<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr>\n            <td class=\"file-name\">IRIS available<\/td>\n            <td>2023<\/td>\n            <td>IRIS became available as part of a phased transition of forms from FIRE<\/td>\n            <td>IRS<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">New FIRE TCC applications close<\/td>\n            <td>2026<\/td>\n            <td>The IRS stopped accepting new Information Returns Applications for FIRE Transmitter Control Codes<\/td>\n            <td>IRS, FIRE system page<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">FIRE test system closes<\/td>\n            <td>1 November 2026<\/td>\n            <td>Last day to file test information returns through the FIRE Trading Partner Test System<\/td>\n            <td>IRS reminder IR-2026-99, 24 August 2026<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">TCC application changes close<\/td>\n            <td>9 November 2026<\/td>\n            <td>Last day to make changes to Information Returns Applications for TCC, after which they become read-only<\/td>\n            <td>IRS reminder IR-2026-99, 24 August 2026<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">FIRE stops accepting returns<\/td>\n            <td>19 November 2026, 3 p.m. ET<\/td>\n            <td>Last day to file information returns through FIRE, including late and corrected filings<\/td>\n            <td>IRS reminder IR-2026-99, 24 August 2026<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">IRIS becomes the only channel<\/td>\n            <td>1 January 2027<\/td>\n            <td>IRIS is the only electronic filing system for information returns, covering current year, prior year and corrections<\/td>\n            <td>IRS, FIRE system page<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">First mandatory IRIS season<\/td>\n            <td>Early 2027<\/td>\n            <td>Tax year 2026 information returns must be filed through IRIS<\/td>\n            <td>IRS<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea3e4be elementor-widget elementor-widget-text-editor\" data-id=\"ea3e4be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The pressure point is not the November cutoff itself. It is that the cutoff lands roughly six weeks before tax year 2026 returns come due in January 2027, which removes the usual margin for discovering a problem during the season.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-5bcdf64 e-con e-atomic-element e-flexbox-base e-default-div e-5bcdf64-f684206 \" data-id=\"5bcdf64\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"5bcdf64\" data-e-type=\"e-flexbox\" data-id=\"5bcdf64\">\n    <div class=\"elementor-element elementor-element-1fae347 e-con e-atomic-element e-flexbox-base e-default-div e-1fae347-0b8c928 \" data-id=\"1fae347\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"1fae347\" data-e-type=\"e-flexbox\" data-id=\"1fae347\">\n    \t\t<div class=\"elementor-element elementor-element-de090a2 elementor-widget elementor-widget-heading\" data-id=\"de090a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the IRIS filing channels?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09ba904 elementor-widget elementor-widget-html\" data-id=\"09ba904\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n.rounded-table {\n    \/* To make rounded corners work, we need to separate the borders *\/\n    background-color: white;\n    border-collapse: separate; \n    border-spacing: 0;\n    width: 100%;\n    font-family: 'Montserrat', 'Inter', sans-serif;\n    \n    \/* Apply border and radius to the table itself *\/\n    border: 1px solid #ddd;\n    border-radius: 8px; \/* Adjust this value for more or less rounding *\/\n    \n    \/* This is crucial: it clips the children (cells) to the table's rounded corners *\/\n    overflow: hidden; \n    margin-left: 0px;\n}\n\n.rounded-table thead th {\n    background-color: #072448;\n    padding: 12px;\n    text-align: left;\n    font-weight: 600;\n    color: #ffffff;\n    font-size: 20px;\n    font-family: 'Montserrat', 'sans-serif';\n}\n\n.rounded-table tbody td {\n    padding: 12px;\n    border-top: 1px solid #ddd; \/* Only use top borders for rows *\/\n    font-size: 16px;\n    font-family: 'Inter', 'sans-serif';\n    color: #545e75;\n}\n\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n.rounded-table .file-name {\n \n    font-weight: 600;\n    color: #;\n}\n.bg-row{\n    background-color: #f2f2f2;\n}\n}\n\n<\/style>\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">Channel<\/th>\n            <th scope=\"col\">What it is<\/th>\n            <th scope=\"col\">Who it suits<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr>\n            <td class=\"file-name\">IRIS Taxpayer Portal<\/td>\n            <td>A free web-based system allowing manual entry or CSV upload, filing up to 100 returns at a time, with payee copies downloadable and records retained<\/td>\n            <td>Lower-volume filers without third-party software<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">IRIS Application to Application (A2A)<\/td>\n            <td>A machine-to-machine channel for larger volumes, used by third-party software and by filers who develop their own<\/td>\n            <td>Mid-market and enterprise filers, and anyone filing at volume<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-569b678 elementor-widget elementor-widget-text-editor\" data-id=\"569b678\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Filers using A2A should test through the IRIS Assurance Testing System with a test TCC before the filing season, because a schema or transmission problem discovered in January is a problem with no remaining runway. Portal filers should validate CSV formatting in advance for the same reason.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-91bfacf e-con e-atomic-element e-flexbox-base e-default-div e-91bfacf-1c80f20 \" data-id=\"91bfacf\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"91bfacf\" data-e-type=\"e-flexbox\" data-id=\"91bfacf\">\n    <div class=\"elementor-element elementor-element-640b291 e-con e-atomic-element e-flexbox-base e-default-div e-640b291-a5fb082 \" data-id=\"640b291\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"640b291\" data-e-type=\"e-flexbox\" data-id=\"640b291\">\n    \t\t<div class=\"elementor-element elementor-element-1c001ee elementor-widget elementor-widget-heading\" data-id=\"1c001ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What about state filing?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ee0664 elementor-widget elementor-widget-text-editor\" data-id=\"3ee0664\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This is the part most often missed. The federal transition does not change state filing, and most states have not adopted the IRIS XML schema. Many continue to accept information returns in the Publication 1220 flat-file format that FIRE used.<\/p><p>The practical consequence is that a filer may need to produce both outputs for the same population: XML for federal submission through IRIS, and 1220 flat file for the states that still require it. An organization planning its transition around federal filing alone can arrive at the season with no state output.<br \/>State obligations also differ in kind. Some states receive data through the Combined Federal\/State Filing program, others require direct filing, and 1099-NEC is excluded from the Combined Federal\/State Filing program entirely.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-106ae1f e-con e-atomic-element e-flexbox-base e-default-div e-106ae1f-1611a1e \" data-id=\"106ae1f\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"106ae1f\" data-e-type=\"e-flexbox\" data-id=\"106ae1f\">\n    <div class=\"elementor-element elementor-element-b046d84 e-con e-atomic-element e-flexbox-base e-default-div e-b046d84-46cfe0d \" data-id=\"b046d84\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"b046d84\" data-e-type=\"e-flexbox\" data-id=\"b046d84\">\n    \t\t<div class=\"elementor-element elementor-element-a2a621e elementor-widget elementor-widget-heading\" data-id=\"a2a621e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the consequences of not transitioning?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48792b7 elementor-widget elementor-widget-text-editor\" data-id=\"48792b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>There is no penalty for failing to transition as such. The exposure is that after 19 November 2026 there is no alternative channel, so a filer without an IRIS TCC and a working submission path cannot file electronically at all.<\/p><p>The penalties then follow from the returns themselves rather than from the system change. Electronic filing is mandatory for any filer submitting 10 or more information returns in aggregate across form types, and penalties apply per return for late or incorrect filing, escalating with delay.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-9ec1bb5 e-con e-atomic-element e-flexbox-base e-default-div e-9ec1bb5-6aa5cfb \" data-id=\"9ec1bb5\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"9ec1bb5\" data-e-type=\"e-flexbox\" data-id=\"9ec1bb5\">\n    \t\t<div class=\"elementor-element elementor-element-940f7d5 elementor-widget elementor-widget-heading\" data-id=\"940f7d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What do businesses need to change?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41667af elementor-widget elementor-widget-text-editor\" data-id=\"41667af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Apply for an IRIS TCC, if filing directly. Processing takes time, and applications submitted close to the season leave no margin.<\/li><li>Confirm who files. If a payroll provider, accounting firm or software vendor transmits on your behalf, confirm in writing that they are filing tax year 2026 returns through IRIS and that their TCC is in place.<\/li><li>Map to XML. The IRIS schema separates name fields that FIRE combined, so source data that was adequate for a flat file may not populate the XML correctly.<\/li><li>Test before the season. A2A filers should test through the Assurance Testing System; portal filers should validate CSV formatting.<\/li><li>Keep a 1220 path for states. Most states have not adopted IRIS XML, so the flat-file output is still required for state filing.<\/li><li>Fix payee data. The transition is a natural point to resolve missing or stale W-9 documentation, which is the underlying cause of most 1099 problems regardless of channel.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-9993fa0 e-con e-atomic-element e-flexbox-base e-default-div e-9993fa0-506cdb7 \" data-id=\"9993fa0\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"9993fa0\" data-e-type=\"e-flexbox\" data-id=\"9993fa0\">\n    <div class=\"elementor-element elementor-element-9c44041 e-con e-atomic-element e-flexbox-base e-default-div e-9c44041-7802715 \" data-id=\"9c44041\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"9c44041\" data-e-type=\"e-flexbox\" data-id=\"9c44041\">\n    \t\t<div class=\"elementor-element elementor-element-06209e5 elementor-widget elementor-widget-heading\" data-id=\"06209e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How does Sovos support the IRIS transition?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646975e elementor-widget elementor-widget-text-editor\" data-id=\"646975e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sovos is IRIS-compliant and began filing through IRIS in 2026, ahead of the FIRE retirement, and is recognized by the IRS as a Modernized e-File business provider. Filers submitting through Sovos file under the transmitter arrangement rather than applying for their own TCC, and Sovos maintains both federal IRIS submission and the state filing paths, including Combined Federal\/State Filing and direct state reporting.<\/p><p>Product specifications are published on the Sovos Form 1099 reporting page rather than repeated here.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-6c54fe8 e-con e-atomic-element e-flexbox-base e-default-div e-6c54fe8-2fbeb1a \" data-id=\"6c54fe8\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"6c54fe8\" data-e-type=\"e-flexbox\" data-id=\"6c54fe8\">\n    <div class=\"elementor-element elementor-element-e9e93b9 e-con e-atomic-element e-flexbox-base e-default-div e-e9e93b9-67fad69 \" data-id=\"e9e93b9\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"e9e93b9\" data-e-type=\"e-flexbox\" data-id=\"e9e93b9\">\n    \t\t<div class=\"elementor-element elementor-element-b78f5fc elementor-widget elementor-widget-heading\" data-id=\"b78f5fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-ff51fd3 e-con e-atomic-element e-flexbox-base e-default-div e-ff51fd3-8037905 \" data-id=\"ff51fd3\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"ff51fd3\" data-e-type=\"e-flexbox\" data-id=\"ff51fd3\">\n    <div class=\"elementor-element elementor-element-6311f8f e-con e-atomic-element e-accordion-base  e-6311f8f-5240f38 \" data-id=\"6311f8f\" data-element_type=\"e-accordion\" data-e-type=\"e-accordion\" data-interaction-id=\"6311f8f\" data-e-type=\"e-accordion\" data-id=\"6311f8f\">\n    <details class=\"elementor-element elementor-element-c9b1b05 e-con e-atomic-element e-accordion-item-base  e-c9b1b05-d76e4a0 \" data-id=\"c9b1b05\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"c9b1b05\" data-e-type=\"e-accordion-item\" data-id=\"c9b1b05\" open name=\"6311f8f\">\n    <summary class=\"elementor-element elementor-element-e1e297e e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"e1e297e\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"e1e297e\" data-e-type=\"e-accordion-item-header\" data-id=\"e1e297e\">\n    <span class=\"elementor-element elementor-element-301e60d e-con e-atomic-element e-accordion-item-title-base  e-301e60d-4c7e584 \" data-id=\"301e60d\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"301e60d\" data-e-type=\"e-accordion-item-title\" data-id=\"301e60d\">\n    \t\t\t<span class=\"e-36a9e9b-a2ff406 e-paragraph-base e-default-span\" data-interaction-id=\"36a9e9b\" data-e-type=\"widget\" data-id=\"36a9e9b\"><strong>When exactly does FIRE shut down?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-93a2fe4 e-con e-atomic-element e-accordion-item-icon-base  e-93a2fe4-8fe2b19 \" data-id=\"93a2fe4\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"93a2fe4\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"93a2fe4\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"3bdb3d3\" data-e-type=\"widget\" data-id=\"3bdb3d3\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-7eb8816 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"7eb8816\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"7eb8816\" data-e-type=\"e-accordion-item-content\" data-id=\"7eb8816\">\n    \t\t<div class=\"elementor-element elementor-element-9d47edc elementor-widget elementor-widget-text-editor\" data-id=\"9d47edc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The last day to file information returns through FIRE is 19 November 2026 at 3 p.m. ET, including late and corrected filings. From 1 January 2027 IRIS is the only electronic filing system for information returns, covering current year, prior year and corrections.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-b1b37a8 e-con e-atomic-element e-accordion-item-base  e-b1b37a8-e4cb740 \" data-id=\"b1b37a8\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"b1b37a8\" data-e-type=\"e-accordion-item\" data-id=\"b1b37a8\"  name=\"6311f8f\">\n    <summary class=\"elementor-element elementor-element-b234e61 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"b234e61\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"b234e61\" data-e-type=\"e-accordion-item-header\" data-id=\"b234e61\">\n    <span class=\"elementor-element elementor-element-3eae317 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"3eae317\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"3eae317\" data-e-type=\"e-accordion-item-title\" data-id=\"3eae317\">\n    \t\t\t<span class=\"e-7fb4925-8e1c4b7 e-paragraph-base e-default-span\" data-interaction-id=\"7fb4925\" data-e-type=\"widget\" data-id=\"7fb4925\"><strong>Does my existing FIRE TCC work with IRIS?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-860ac83 e-con e-atomic-element e-accordion-item-icon-base  e-860ac83-2e32c52 \" data-id=\"860ac83\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"860ac83\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"860ac83\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"d170f05\" data-e-type=\"widget\" data-id=\"d170f05\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-3630ab6 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"3630ab6\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"3630ab6\" data-e-type=\"e-accordion-item-content\" data-id=\"3630ab6\">\n    \t\t<div class=\"elementor-element elementor-element-9c9ec56 elementor-widget elementor-widget-text-editor\" data-id=\"9c9ec56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No. An IRIS Transmitter Control Code is a separate credential obtained through a separate IRIS Application for TCC. Filers who submit through a third-party transmitter file under that transmitter\u2019s production TCC and do not need to apply.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-9dff5ee e-con e-atomic-element e-accordion-item-base  e-9dff5ee-864cc9e \" data-id=\"9dff5ee\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"9dff5ee\" data-e-type=\"e-accordion-item\" data-id=\"9dff5ee\"  name=\"6311f8f\">\n    <summary class=\"elementor-element elementor-element-5403a2c e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"5403a2c\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"5403a2c\" data-e-type=\"e-accordion-item-header\" data-id=\"5403a2c\">\n    <span class=\"elementor-element elementor-element-4907460 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"4907460\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"4907460\" data-e-type=\"e-accordion-item-title\" data-id=\"4907460\">\n    \t\t\t<span class=\"e-5bd44ba-b632beb e-paragraph-base e-default-span\" data-interaction-id=\"5bd44ba\" data-e-type=\"widget\" data-id=\"5bd44ba\"><strong>What is the difference between the IRIS Portal and A2A?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-3cd8675 e-con e-atomic-element e-accordion-item-icon-base  e-3cd8675-7ca6905 \" data-id=\"3cd8675\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"3cd8675\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"3cd8675\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"95edd7d\" data-e-type=\"widget\" data-id=\"95edd7d\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-b1dd071 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"b1dd071\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"b1dd071\" data-e-type=\"e-accordion-item-content\" data-id=\"b1dd071\">\n    \t\t<div class=\"elementor-element elementor-element-129295d elementor-widget elementor-widget-text-editor\" data-id=\"129295d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The IRIS Taxpayer Portal is a free web-based channel allowing manual entry or CSV upload of up to 100 returns at a time. IRIS Application to Application is a machine-to-machine channel for larger volumes, used by third-party software and by filers who build their own. A2A is the usual path for mid-market and enterprise filers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-f6ab9e0 e-con e-atomic-element e-accordion-item-base  e-f6ab9e0-c121fe1 \" data-id=\"f6ab9e0\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"f6ab9e0\" data-e-type=\"e-accordion-item\" data-id=\"f6ab9e0\"  name=\"6311f8f\">\n    <summary class=\"elementor-element elementor-element-d1766e6 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"d1766e6\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"d1766e6\" data-e-type=\"e-accordion-item-header\" data-id=\"d1766e6\">\n    <span class=\"elementor-element elementor-element-f8b1102 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"f8b1102\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"f8b1102\" data-e-type=\"e-accordion-item-title\" data-id=\"f8b1102\">\n    \t\t\t<span class=\"e-e1c46ac-01a4b78 e-paragraph-base e-default-span\" data-interaction-id=\"e1c46ac\" data-e-type=\"widget\" data-id=\"e1c46ac\"><strong>Does the IRIS transition change state filing?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-92ca19c e-con e-atomic-element e-accordion-item-icon-base  e-92ca19c-e3d590b \" data-id=\"92ca19c\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"92ca19c\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"92ca19c\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"2745d33\" data-e-type=\"widget\" data-id=\"2745d33\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-6049e66 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"6049e66\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"6049e66\" data-e-type=\"e-accordion-item-content\" data-id=\"6049e66\">\n    \t\t<div class=\"elementor-element elementor-element-5929ca6 elementor-widget elementor-widget-text-editor\" data-id=\"5929ca6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No, and that is the trap. Most states have not adopted the IRIS XML schema and still accept the Publication 1220 flat-file format. A filer may need both outputs for the same population: XML for federal, flat file for states.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-c5db9f8 e-con e-atomic-element e-accordion-item-base  e-c5db9f8-1eb9647 \" data-id=\"c5db9f8\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"c5db9f8\" data-e-type=\"e-accordion-item\" data-id=\"c5db9f8\"  name=\"6311f8f\">\n    <summary class=\"elementor-element elementor-element-ac8c8c9 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"ac8c8c9\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"ac8c8c9\" data-e-type=\"e-accordion-item-header\" data-id=\"ac8c8c9\">\n    <span class=\"elementor-element elementor-element-25285fb e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"25285fb\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"25285fb\" data-e-type=\"e-accordion-item-title\" data-id=\"25285fb\">\n    \t\t\t<span class=\"e-3537d45-f894e88 e-paragraph-base e-default-span\" data-interaction-id=\"3537d45\" data-e-type=\"widget\" data-id=\"3537d45\"><strong>Which forms move to IRIS?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-df9f790 e-con e-atomic-element e-accordion-item-icon-base  e-df9f790-6bd61af \" data-id=\"df9f790\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"df9f790\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"df9f790\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"d72161d\" data-e-type=\"widget\" data-id=\"d72161d\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-7b48819 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"7b48819\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"7b48819\" data-e-type=\"e-accordion-item-content\" data-id=\"7b48819\">\n    \t\t<div class=\"elementor-element elementor-element-9483e23 elementor-widget elementor-widget-text-editor\" data-id=\"9483e23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Beginning in 2027, all forms previously supported by FIRE are available through IRIS, including the 1099 series and 1042-S. Form 1099-DA for digital assets was built exclusively on IRIS and was never supported on FIRE.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-ec6fb83 e-con e-atomic-element e-accordion-item-base  e-ec6fb83-3bcf88f \" data-id=\"ec6fb83\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"ec6fb83\" data-e-type=\"e-accordion-item\" data-id=\"ec6fb83\"  name=\"6311f8f\">\n    <summary class=\"elementor-element elementor-element-4325a23 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"4325a23\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"4325a23\" data-e-type=\"e-accordion-item-header\" data-id=\"4325a23\">\n    <span class=\"elementor-element elementor-element-baaaec2 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"baaaec2\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"baaaec2\" data-e-type=\"e-accordion-item-title\" data-id=\"baaaec2\">\n    \t\t\t<span class=\"e-d0a9943-608504a e-paragraph-base e-default-span\" data-interaction-id=\"d0a9943\" data-e-type=\"widget\" data-id=\"d0a9943\"><strong>What happens if we are not ready by November?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-3e4dc53 e-con e-atomic-element e-accordion-item-icon-base  e-3e4dc53-245abdf \" data-id=\"3e4dc53\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"3e4dc53\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"3e4dc53\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"ce8bd94\" data-e-type=\"widget\" data-id=\"ce8bd94\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-71dcb68 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"71dcb68\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"71dcb68\" data-e-type=\"e-accordion-item-content\" data-id=\"71dcb68\">\n    \t\t<div class=\"elementor-element elementor-element-549adae elementor-widget elementor-widget-text-editor\" data-id=\"549adae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>There is no alternative channel after 19 November 2026. A filer without an IRIS TCC and a working submission path cannot file electronically, and electronic filing is mandatory for anyone submitting 10 or more information returns in aggregate. Penalties then follow from the returns rather than from the system change.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home\/ Wp Admin\/ Admin Ajax.php What is IRIS and how do you file 1099s now? Last updated: 2026-09-22The IRS is retiring the FIRE system. The last day to file information returns through FIRE is 19 November 2026 at 3 p.m. ET, and from 1 January 2027 the Information Returns Intake System is the only electronic&hellip;<\/p>\n","protected":false},"author":7,"featured_media":0,"parent":29,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-59","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/59","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/comments?post=59"}],"version-history":[{"count":0,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/59\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/29"}],"wp:attachment":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/media?parent=59"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}