IRS IRIS Overview
What is IRIS?
IRIS (Information Returns Intake System) is the IRS system for electronic filing of information returns like 1099 forms. Our platform uses the IRIS A2A (Application to Application) channel to submit your forms directly to the IRS.
Do I need to register with the IRS?
If you're using our platform, we handle the technical submission for you. However, to file under your own Transmitter Control Code (TCC), you'll need:
- IRS e-Services account -- register at IRS.gov
- IRIS TCC -- apply through the IRIS Application for TCC
- API Client ID -- for A2A authentication
info
The TCC application process can take up to 45 days. We recommend applying early.
Applying for a TCC
- Go to the IRS IRIS TCC application page
- Sign in with your IRS e-Services account
- Select Individual on the organization page
- Click New Application and select IRIS Application for TCC
- Complete the application with your business details
- Wait for approval (up to 45 days)
Your TCC will be a 5-character code starting with 'D' (e.g., DTEST).
Supported form types
The IRS IRIS system supports over 30 form types for Tax Year 2025, including:
- All 1099 forms (NEC, MISC, INT, DIV, K, R, and more)
- Forms 1042-S, 1097-BTC, 1098 series
- Forms 3921, 3922, 5498 series
- Form W-2G
- Form 8809 (Extension of Time)
Important dates
| Form | Due to Recipients | Due to IRS (electronic) |
|---|---|---|
| 1099-NEC | January 31 | January 31 |
| 1099-MISC | January 31 | March 31 |
| 1099-INT | January 31 | March 31 |
| 1099-DIV | January 31 | March 31 |
Record retention
The IRS requires you to keep copies of information returns for:
- 3 years from the reporting due date (general rule)
- 4 years for returns reporting federal withholding
- 4 years for Form 1099-C (Cancellation of Debt)
More information
- IRS IRIS Program webpage
- IRS Publication 5718 -- IRIS A2A Specifications
- IRS Publication 4557 -- Safeguarding Taxpayer Data