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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 |
|---|---|---|---|---|---|
| 2026v1.2 | Same forms as 2026 v1.0 | 09/24/2026 | Oct. 5, 2026 | Jan 2027 | Schema changes are reflected in v1.2. Business rules v1.2 changes from v1.1 are shown in status column. |
| 2026v1.1 | Same forms as 2026 v1.0 | 09/14/2026 | TBD | Jan 2027 | Schema changes are reflected in v1.1. Business rules v1.1 changes from v1.0 are shown in status column. |
| 2026v1.0 | Forms and extensions: 1042-S, 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-Q, 1098-T, 1098-VLI, 1099-A, 1099-B,1099-C, 1099-CAP, 1099-DA, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LPS, 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, 5498-TA, W-2G, 8027, 8596, 8955-SSA, 8809, 15397 | 07/15/2026 | TBD | Jan 2027 | 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 |
|---|---|---|---|---|---|
| 2025v3.1 | Same forms as 2025 v.0 | 09/24/2026 | Oct. 5, 2026 | Jan. 2027 | Schema changes are reflected in v3.1. Business rules v3.1 changes from v3.0 are shown in status column. |
| 2025v3.0 | 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-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, 8027, 8596, 8955-SSA | 07/15/2026 | TBD | Jan. 2027 | 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 |
|---|---|---|---|---|---|
| 2024v2.1 | Same forms as 2024v2.0 | 09/24/2026 | Oct. 5, 2026 | Jan. 2027 | Schema changes are reflected in v2.1. Business rules v2.1 changes from v2.0 are shown in status column. |
| 2024v2.0 | 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-DIV, 1099-G, 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, 8027, 8596, 8955-SSA | 07/15/2026 | TBD | Jan. 2027 | 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 |
|---|---|---|---|---|---|
| 2023v2.1 | Same as 2023v2.0 | 09/24/2026 | Oct. 5, 2026 | Jan. 2027 | Schema changes are reflected in v2.1. Business rules v2.1 changes from v2.0 are shown in status column. |
| 2023v2.0 | 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-DIV, 1099-G, 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, 8027, 8596, 8955-SSA | 07/15/2026 | TBD | Jan. 2027 | 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 |
|---|---|---|---|---|---|
| 2022v2.1 | Same forms as 2022 v2.0 | 09/24/2026 | Oct. 5, 2026 | Jan. 2027 | Schema changes are reflected in v2.1. Business rules v2.1 changes from v2.0 are shown in status column. |
| 2022v2.0 | 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-DIV, 1099-G, 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, 8027, 8596, 8955-SSA | 07/15/2026 | TBD | Jan. 2027 | This is an early look/draft schema. There may be modifications in the final version. |