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The following table lists XML schemas, business rules and release memorandum for the Information Returns Intake System (IRIS).
Throughout the year, multiple versions of business rules and schemas may be in use at the same time. For each version of IRIS, the tables reflect the effective dates in the production system and the Assurance Testing System (ATS).
For questions, contact the Help Desk at 866-937-4130.
How to get schemas and business rules
The Schema and Business Rules package will be made available in the Secure Object Repository (SOR).
Schema packages are not generated or delivered on an individual, real-time basis upon completion of an IRIS TCC application. Once an application is successfully completed, the package will be distributed as part of the scheduled bulk delivery.
You must have an active e-Services account to access the SOR mailbox. If you do not have an account, you will need to set one up.
Software Developers and State organizations may download IRIS schemas and business rules from their SOR mailbox. To access these files, you must have:
- An active e-Services account
- An IRIS TCC application with the status “Completed”
- An IRIS TCC status of “Active”
- An IRIS role of “Software Developer” or business structure of “State Government Agency”, “Local Government Agency”, or “Federal Government Agency”
- Instructions to access the SOR mailbox
Production and ATS IRIS schemas
| Tax year/version | Form series | Date available in SOR | ATS start date | Production date | Comments |
|---|---|---|---|---|---|
| 2025v1.2 | Same forms as 2025 v1.0 | 12/31/2025 | Nov 2025 | Jan. 6, 2026 | TY2025 Intake and Status schemas v1.2 and Business Rules v1.2 have no changes from the December 17, 2025, SOR drop. |
| 2025v1.2 | Same forms as 2025 v1.0 | 12/18/2025 | Nov 2025 | Jan. 6, 2026 | TY2025 Intake and Status schemas v1.2 has a change to Form 1099-R. Business Rules v1.2. has changes to Form 1099-DA with the status shown in the Status column. There was also a Business Rule Text correction for F1098Q001. |
| 2025v1.1 | Same forms as 2025 v1.0 | 9/25/2025 | Nov 2025 | Jan 2026 | Schema changes are reflected in v1.1. Business rules v1.1 changes from v1.0 are shown in status column. |
| 2025v1.0 | Forms and extensions: 1042-S, 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-Q, 1098-T,1099-A, 1099-B,1099-C, 1099-CAP, 1099-DA, 1099-DIV, 1099-G, 1099-H, 1099-INT, 1099-K, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB, 3921, 3922, 5498, 5498-ESA, 5498-QA, 5498-SA, W-2G, 8809 | 7/16/2025 | Nov 2025 | Jan 2026 | This is an early look/draft schema. There may be modifications in the final version. |
| Tax year/version | Form series | Date available in SOR | ATS start date | Production date | Comments |
|---|---|---|---|---|---|
| 2024v1.1 | Same forms as 2024 v1.0 | 12/31/2025 | Form 1099-H schema was removed from TY2024 Intake and Status schemas v1.1 package. Business Rules v1.4 have no changes from the December 17, 2025, SOR drop. | ||
| 2024v1.1 | Same forms as 2024 v1.0 | 12/18/2025 | No change to TY2024 Intake and Status schemas. Business Rules v1.4. had a Business Rule Text correction for F1098Q001. No other changes were made. | ||
| 2024v1.2 | Same forms as 2024 v1.0 | 9/25/2025 | No change to TY2024 intake and status schemas v1.1. Business rules v1.3 changes from v1.2 are shown in status column. | ||
| 2024v1.2 | Same forms as 2024 v1.0 | 7/16/2025 | No change to TY2024 intake and status schemas v1.1. business rules v1.2 changes from v1.1 are shown in status column. | ||
| 2024v1.1 | Same forms as 2024 v1.0 | 10/10/2024 | 11/4/2024 | No change to TY2024 intake and status schemas. Business rules v1.1 changes from v1.0 are shown in status column. | |
| 2024v1.1 | Same forms as 2024 v1.0 | 8/29/2024 | 11/4/2024 | Schema changes are reflected in v1.1. No change to TY2024 business rules v1.0. | |
| 2024v1.0 | Forms and extensions: 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-Q, 1098-T,1099-A, 1099-B,1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-H, 1099-INT, 1099-K, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB, 3921, 3922, 5498, 5498-ESA, 5498-SA, W-2G, 8809 | 7/18/2024 | 11/4/2024 |
| Tax year/version | Form series | Date available in SOR | ATS start date | Production date | Comments |
|---|---|---|---|---|---|
| 2023v1.4 | Same forms as 2023 v1.0 | 12/31/2025 | Form 1099-H schema was removed from TY2023 Intake and Status schemas package. No change to TY2023 Business Rules v1.5. | ||
| 2023v1.4 | Same forms as 2023 v1.0 | 9/25/2025 | No change to TY2023 intake and status schemas. Business rules v1.5 changes from v1.4 are shown in status column. | ||
| 2023v1.4 | Same forms as 2023 v1.0 | 7/16/2025 | No change to TY2023 intake and status schemas. Business rules v1.4 changes from v1.3 are shown in status column. | ||
| 2023v1.3 | Same forms as 2023 v1.0 | 10/10/2024 | No change to TY2023 intake and status schemas. Business rules v1.3 changes from v1.2 are shown in status column. | ||
| 2023v1.2 | Same forms as 2023 v1.0 | 8/29/2024 | No change to TY2023 v1.0 schema. Business rule changes reflected in IRIS TY2023 business rules v1.2 | ||
| 2023v1.1 | Same forms as 2023 v1.0 | 7/18/2024 | No change to TY2023 v1.0 schema. Business rule changes reflected in IRIS TY2023 business rules v1.1 | ||
| 2023v1.0 | Form 1099 series and extensions: 1099-A, 1099-B,1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-H, 1099-INT, 1099-K, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB | 9/11/2023 | Nov 2023 | Jan 2024 |
| Tax year/version | Form series | Date available in SOR | ATS start date | Production date | Comments |
|---|---|---|---|---|---|
| 2022v1.0 | Same forms as 2022 v1.0 | 12/31/2025 | Form 1099-H schema was removed from TY2022 Intake and Status schemas package. Business Rules v1.2 changes from v1.1 are shown in Status column. | ||
| 2022v1.0 | Form 1099 series and extensions: 1099-A, 1099-B,1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-H, 1099-INT, 1099-K, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB | 5/2/2023 | June 2023 | June 2023 | TY2022v1.1 business rules added to SOR on 09/11/2023. |