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или https:// означает, что вы безопасно подключились к веб-сайту, имеющему окончание .gov. Делитесь конфиденциальной информацией только на официальных, безопасных веб-сайтах.
Use these helpful links to access information pertaining to electronic filing and e-services.
Information returns processing
The webpage is designed to help you meet your Information Reporting Requirements. It includes direct links to aid you in reporting information returns.
Information Return Intake System (IRIS)
E-file information returns, such as Forms: 1042-S, 1098, 1099, 5498, and W-2G, with IRIS for tax year 2022 and later. IRIS will be the only intake system for information returns beginning in tax year 2026/filing season 2027.
Filing Information Returns Electronically (FIRE)
FIRE is dedicated exclusively to the electronic filing of Forms 1042-S, 1098, 1099, 5498, 8027 and W-2G. The FIRE system is being replaced beginning in tax year 2026 /filing season 2027 by IRIS. Current FIRE users must complete an Information Returns Intake System (IRIS) Application for Transmitter Control Codes (TCC) and transition to IRIS.
Taxpayer identification number (TIN) matching
TIN matching is part of a suite of internet-based pre-filing e-services that allow "authorized payers" the opportunity to match 1099 payee information against IRS records prior to filing information returns. This service may assist in improving the accuracy of Form 1099 data and reduce subsequent penalties and error notices.
E-Services – Online tools for tax professionals
E-Services is a suite of web-based tools that allow tax professionals and payers to complete certain transactions online with the IRS. The tools include Registration Services, e-file Application, Transcript Delivery and TIN Matching. These services are only available to approved IRS business partners as noted below and not to the public.
Reporting agents – online e-services
Reporting agents (RAs), who are accepted IRS e-file participants, may access several of the IRS e-services web-based products tailored to meet your client's needs. The reporting agent services include Transcript Delivery System and reporting capability.
Publication 1187 PDF
Specifications for Electronic Filing of Forms 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding.
Publication 1220 PDF
Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G.
Publication 2108-A PDF
Federal Agency Tin Matching Program