File Information Returns

 

An information return is a tax document used to report to the IRS certain types of payments made during the calendar year. In addition, issuers must also give statements to people who receive these payments.

If you have 250 or more information returns, you must file them electronically.

For more information, review A Guide to Information Returns for more information.

Currently there are 2 ways you can electronically file information returns:

  • File large volumes of information returns with the FIRE System
  • File Affordable Care Act (ACA) Forms 1094 and 1095 with the AIR System

As a result of Section 2102 of the Taxpayer First Act, the IRS is launching an online portal that will allow taxpayers to electronically file both small and large volumes of 1099 Forms. This new portal known as Information Return Intake System (IRIS) will launch January 2023 for tax year 2022.

In January 2023, we’re launching an online portal called the Information Return Intake System (IRIS) for tax year 2022. IRIS will allow you to:

  • Submit small or large volumes of Forms 1099 series
  • File electronically without software
  • Choose an electronic filing option

Filing Information Returns Electronically (FIRE)

To file forms,  Complete an Information Returns (IR) Application for  Transmitter Control Code (TCC). Allow 45 calendar days for processing.

Create a FIRE System Account 

Use the FIRE system to:

  • Electronically File Information Returns
  • Upload files in the standard ASCII code (PDF, PNG, TIF, GIF, JPG, Word, Excel formats are not accepted)
  • Submit test files to ensure newly installed hardware and software are working properly
  • Request an automatic 30-day extension of time to file

Who Can Use the FIRE System

The FIRE system is available to:

  • Corporations
  • Employers
  • Estates
  • Partnerships
  • Trusts
  • Third parties who would submit returns either for their company and/or other companies

Forms You Can File

Use the FIRE System to file:

Forms You Can't File

Don't file these forms in the system:

Affordable Care Act Information Returns (AIR)

To access the AIR System, apply for the ACA Application for Transmitter Control Code (TCC). Allow for 45 calendar days for processing.

Use the AIR system to:

Who Can Use the AIR System

The AIR system is available to:

  • Employers
  • Government Agencies
  • Insurance Issuers or Carriers
  • Software developers
  • Third parties who would submit returns either for their company and/or other companies

Forms You Can File

Use the AIR System to file: