10 or more returns: E-filing now required Starting tax year 2023, if you have 10 or more information returns, you must file them electronically. Find details on the final e-file regulations. Electronically file any Form 1099 for tax year 2022 and later with the Information Returns Intake System (IRIS). E-file with IRIS E-file any Form 1099. What You Need Employer Identification Number (EIN) IRIS Transmitter Control Code (TCC). API client ID (A2A filers only) Sign in to IRIS For system availability, 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 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 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 Income 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) 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) Get email updates Subscribe to QuickAlerts on issues and changes that affect IRIS. Help desk Contact the help desk Monday through Friday 7:30 a.m. – 7:00 p.m. ET. Listen to all options before you make a selection. Toll-free: 866-937-4130 International: 470-769-5100 TTY/TDD: 866-937-4130. The IRS welcomes calls via your choice of relay. Publications IRIS Taxpayer Portal User Guide, Publication 5717PDF IRIS Electronic Filing Application to Application (A2A) Specifications, Publication 5718PDF IRIS Test Package for Information Returns, Publication 5719PDF Related Video: How to Use the IRIS Portal Guide to Information Returns General Instructions for Certain Information Returns
