TIN ComplianceA resource from TIN Comply
IRIS

IRIS: filing 1099s with the IRS after FIRE

Everything on this site about the Information Returns Intake System, the IRS's electronic filing system for 1099s and other information returns: the move off FIRE, the TCC, the free portal and A2A, error codes and corrections.

FIRE closes to filings Nov. 19, 2026From Jan. 1, 2027, IRIS is the only electronic route
In this guide
  1. What IRIS is
  2. Getting set up
  3. Tools and references
  4. Error codes
  5. Questions people ask

What IRIS is

IRIS, the Information Returns Intake System, is how the IRS takes 1099s, 1098s, 5498s, W-2Gs, 1042-S and the other information returns electronically. It replaces FIRE, which closes to filings on Nov. 19, 2026; from Jan. 1, 2027 IRIS is the only electronic system for originals, prior years and corrections. There are two ways in:

  • The IRIS Taxpayer Portal, free on IRS.gov, where you key forms in or upload the IRS CSV templates. It suits filers with a few hundred returns or fewer.
  • Application to Application (A2A), where software sends XML transmissions built to the IRIS schema. It suits software providers, service bureaus and large filers.

Either way you need an IRIS Transmitter Control Code from the IRIS Application for TCC. A FIRE TCC does not carry over.

Getting set up

FIRE to IRISThe dates, who needs an IRIS TCC, portal or A2A, and what IRIS checks that FIRE did not.The IRIS TCCApplying, roles, and what happens to a FIRE TCC.IRIS Taxpayer Portal, step by stepEvery screen of filing through the free portal, including CSV upload.Correcting a 1099 in IRISOne corrected record, linked to the original, including originals filed through FIRE.

Tools and references

IRIS error code pages14 rules that apply to every form, one page each with causes and fixes.IRIS CSV upload checkerCheck a portal CSV against the IRS template rules before you upload.Pub 1220 field position lookupWhat sits at each position of a FIRE record, and a decoder for a record line.IRIS 1099 File Checker (tincomply.com)Check an IRIS XML or CSV file against the business rules, free, in your browser.Pub 1220 to IRIS Converter (tincomply.com)Convert a FIRE file to IRIS XML or portal CSV and check it.

Error codes

Every IRIS acknowledgment names the business rules a return broke, by rule number, for every filer: Taxpayer Portal or software. The ones filers hit most:

  • SHAREDIRFORM014 Report error Recipient name and SSN do not match IRS records
  • SHAREDIRFORM015 Report error Recipient business name and TIN do not match IRS records
  • SMF017 Reject Issuer name and TIN (individual) do not match IRS records
  • SMF018 Reject Issuer business name and EIN do not match IRS records
  • SHAREDIRFORM023 Report error Recipient TIN is missing
  • FS1H001 Report error Same recipient TIN twice without unique account numbers
  • SHAREDIRFORM016 Report error, reject over threshold Recipient address missing
  • ThresholdRule Reject Too many errors in a submission

All 14 cross-form error code pages.

Questions people ask

Is IRIS free?

Yes. The Taxpayer Portal is free; A2A needs software that has passed IRS testing, which may be free or paid depending on the provider.

Can I still use FIRE?

Only until its filing window closes on Nov. 19, 2026. After that, everything goes through IRIS, including corrections of returns first filed through FIRE.

Does IRIS have a test system?

For A2A, software developers test in the Assurance Testing System. The Taxpayer Portal has no test mode, so check a CSV before uploading it.

How do I correct a return filed through FIRE?

In IRIS, as a corrected record that names FIRE as the original system and gives the original TIN and name. See the corrections guide.