E-file Forms 1099 With IRIS

 

Now Open: Electronically file any Form 1099 for tax year 2022 and later with the Information Returns Intake System (IRIS). If you have 250 or more information returns, you must file them electronically.

What You Need

To e-file Forms 1099 with IRIS, apply for an IRIS Transmitter Control Code (TCC)

Once you get your TCC, you can log in to IRIS.

Sign in to IRIS

For system availability or issues, check IRIS status

Why E-file With IRIS

IRIS is a free service that lets you:

  • Fill and file Forms 1099-MISC, 1099-NEC, 1099-INT, 1099-DIV and more
  • Submit up to 100 records per upload with CSV templates
  • File corrected Forms 1099
  • Manage issuer information
  • Request automatic extensions to file Forms 1099
  • Bulk file with Application to Application (A2A)

Who Can E-file Forms 1099

Any person or entity can e-file Forms 1099 with IRIS:

  • Individuals and small businesses
  • Large businesses
  • Tax exempt organizations
  • Government agencies
  • Transmitters
  • Software developers
  • Third party filers

Forms 1099 You Can E-file 

You can e-file any Form 1099 with IRIS:

  • Form 1099-A, Acquisition or Abandonment of Secured Property
  • Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
  • Form 1099-C, Cancellation of Debt
  • Form 1099-CAP, Changes in Corporate Control and Capital Structure
  • Form 1099-DIV, Dividends and Distributions
  • Form 1099-G, Certain Government Payments
  • Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments
  • Form 1099-INT, Interest Income
  • Form 1099-K, Payment Card and Third-Party Network Transactions
  • Form 1099-LS, Reportable Life Insurance Sale
  • Form 1099-LTC, Long-Term Care and Accelerated Death Benefits
  • Form 1099-MISC, Miscellaneous Information
  • Form 1099-NEC, Nonemployee Compensation
  • Form 1099-OID, Original Issue Discount
  • Form 1099-PATR, Taxable Distributions Received from Cooperatives
  • Form 1099-Q, Payments from Qualified Education Programs (Under Section 529 and 530)
  • Form 1099-QA, Distributions from ABLE Accounts
  • Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
  • Form 1099-S, Proceeds from Real Estate Transactions
  • Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
  • Form 1099-SB, Seller's Investment in Life Insurance Contract

Application to Application (A2A)

ATS testing begins May 2023. To receive a schema package, apply for an IRIS TCC.

A2A is for large volume filing and typically used by software developers and transmitters.

IRIS Schema and Business Rules

IRIS Assurance Testing System (ATS)