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IRIS Assurance Testing System (ATS)
IRIS ATS refers to the process used to test software and electronic transmissions prior to accepting forms into the IRIS Application to Application (A2A) Production System. A test file is also required when applying to participate in the Combined Federal/State Filing (CF/SF) Program. ATS testing generally opens in November. See IRIS Assurance Testing System (ATS) for more information.
Combined Federal/State Filing (CF/SF) Program
The CF/SF Program forwards original and corrected information returns filed electronically through the IRIS system to participating states free of charge for approved filers, eliminating separate reporting to the participating states. The information returns that may be filed with the CF/SF Program are:
- Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
- Form 1099-DIV, Dividends and Distributions
- Form 1099-G, Certain Government Payments
- Form 1099-INT, Interest Income
- Form 1099-K, Payment Card and Third Party Network Transactions
- 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-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and
- Form 5498, IRA Contribution Information
See Publication 5718, Information Returns Intake System (IRIS) Electronic Filing Application to Application (A2A) Specifications PDF for a list of participating states.