Information Returns Intake System (IRIS)
Agency decision
Ask Donna
What actually matters in this document.
Text
PUBLICATION 5717
Information Returns Intake System (IRIS)
Taxpayer Portal User Guide
PROCESSING YEAR 2026
Publication 5717 (Rev. 2-2026) Catalog Number 93551Q Department of the Treasury Internal Revenue Service publish.no.irs.gov
What’s New for Processing Year 2026
Date
09/2025
Location
1. Introduction
09/2025
3.5.3.2. Error Message Types
09/2025
6.5. Help with the IRIS
Taxpayer Portal
6.7. Acronym List
09/2025
01/2026
01/2026
02/2026
02/2026
3.5. Upload CSV with Form
Data
3.5.1. Steps to Download File
Template
6.4. Combined Federal/State
Filing (CF/SF) Program
3.6.7. Make a Correction
Updates
Forms 1042-S, 1099-DA, 5498-QA, and 8809 now available
to file via IRIS Taxpayer Portal.
Added Error Message Types section to explain the
difference between file level and field level errors.
Added Chatbot/Live Chat information.
Added acronym list.
Files can now contain a maximum of 250 records.
CSV files can include up to 250 forms per file.
Removed Missouri from State table.
Updated correction table to include 1-step and 2-step
corrections.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 2
Table of Contents
1. Introduction.................................................................................................................................................. 4
1.1. First Time Filers Quick Reference Guide.............................................................................................................. 4
1.2. Who Can Participate?........................................................................................................................................... 5
1.3. Forms Available to file via IRIS Taxpayer Portal................................................................................................... 5
2. Getting Started............................................................................................................................................ 6
2.1. Registration .......................................................................................................................................................... 6
2.2. Things you need to know before completing the IRIS Application for TCC.......................................................... 6
2.2.1. Access the IRIS Application for TCC........................................................................................................... 7
2.2.2. Application Approved/Completed............................................................................................................... 7
2.2.3. Revise Current TCC Information.................................................................................................................. 8
2.2.4. Deleted TCC ............................................................................................................................................... 8
3. IRIS Taxpayer Portal................................................................................................................................... 9
3.1. Helpful Hints for Navigating the IRIS Taxpayer Portal........................................................................................... 9
3.2. Access the IRIS Taxpayer Portal.......................................................................................................................... 9
3.2.1. The Header.................................................................................................................................................. 9
3.2.2. Dashboard Tiles ......................................................................................................................................... 10
3.3. Issuer Management.............................................................................................................................................. 11
3.3.1. Saved Issuers Page..................................................................................................................................... 11
3.3.2. Add Issuer Page ......................................................................................................................................... 12
3.3.3. View Issuer Information Page...................................................................................................................... 13
3.3.4. Edit Issuer Page.......................................................................................................................................... 14
3.4. Start New Form..................................................................................................................................................... 15
3.5. Upload CSV with Form Data................................................................................................................................. 19
3.5.1. Steps to Download File Template................................................................................................................. 19
3.5.2. Steps to View Formatting Guidelines .......................................................................................................... 20
3.5.3. Steps to Upload Your Completed CSV File ................................................................................................ 21
3.5.3.1. Tips for a Successful Upload ............................................................................................................ 24
3.5.3.2. Error Message Types ........................................................................................................................ 26
3.6. Additional Functions............................................................................................................................................. 27
3.6.1. View Unsubmitted Forms............................................................................................................................. 27
3.6.2. Status Definitions for Unsubmitted Forms................................................................................................... 28
3.6.3. View Submitted Forms ................................................................................................................................ 28
3.6.4. Status Definitions for Submitted Forms....................................................................................................... 29
3.6.5. View Submitted Forms Details Page .......................................................................................................... 29
3.6.6. View Form Details Page .............................................................................................................................. 30
3.6.7. Make A Correction....................................................................................................................................... 30
3.6.8. Steps to Make a Correction......................................................................................................................... 31
3.6.9. Submit A Replacement................................................................................................................................ 33
4. Request Automatic Extension................................................................................................................... 34
5. Download Recipient Copies ...................................................................................................................... 37
6. Other Helpful Information .......................................................................................................................... 39
6.1. Retention Requirements ....................................................................................................................................... 39
6.2. Due Dates............................................................................................................................................................. 39
6.3. Filing a Waiver...................................................................................................................................................... 39
6.4. Combined Federal/State Filing (CF/SF) Program................................................................................................. 39
6.5. Help with the IRIS Taxpayer Portal....................................................................................................................... 40
6.6. Additional Resources............................................................................................................................................ 41
6.7. Acronym List ......................................................................................................................................................... 41
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 3
1. Introduction
1.1. First Time Filers Quick Reference Guide
The Information Returns Intake System (IRIS) Taxpayer Portal is a system that provides a no cost online
method for taxpayers to electronically file information returns. The IRIS Taxpayer Portal allows you to
enter data to create forms by either keying in the information or uploading a .csv file. This portal allows
taxpayers to:
Electronically prepare (create, edit, and view) and file information returns without software or a thirdparty provider
Download and print the recipient copy of information returns for distribution to recipients; refer to the
Download Recipient Copies section for more information
Maintain a record of completed, filed and distributed information forms
Perform basic validation of data before submission
File up to 100 forms per submission
Participate in the Combined Federal/State Filing Program (CF/SF), refer to the CF/SF Program
section for more information
Request automatic extensions; and
File certain corrected information returns
The IRS also offers the IRIS Application to Application (A2A) filing method which requires special software
or a third-party provider to use. A2A uses Extensible Markup Language (XML) format. Allowing users to
bulk file large volumes of information returns. For more information about IRIS A2A, refer to Publication
5718 Information Returns Intake System (IRIS) Electronic Filing Application to Application (A2A)
Specification.
On February 21, 2023, the Department of the Treasury and the Internal Revenue Service published final
regulations reducing the threshold for filing returns and other documents electronically. These regulations
require filers of 10 or more information returns in a calendar year beginning in 2024, tax year 2023, to
file those information returns electronically. Corrected information returns MUST be filed electronically
if the original return was required to be submitted electronically. Corrected information returns are not
counted when calculating the aggregate number of information returns to determine if you are required to
file electronically. For more information about the regulations and the reduced threshold to electronically
file, refer to the IRS and Treasury issue final regulations on e-file for businesses and the E-file
information returns with IRIS webpages.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 4
1.2. Who Can Participate?
Any entity with an employer identification number (EIN) can apply for an IRIS Taxpayer Portal Transmitter
Control Code (TCC). Visit IRIS application for TCC | Internal Revenue Service for more information.
1.3. Forms Available to file via IRIS Taxpayer Portal
Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding
Form 1097-BTC, Bond Tax Credit
Form 1098, Mortgage Interest Statement
Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
Form 1098-E, Student Loan Interest Statement
Form 1098-F, Fines, Penalties and Other Amounts
Form 1098-Q, Qualifying Longevity Annuity Contract Information
Form 1098-T, Tuition Statement
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-DA, Digital Asset Proceeds From Broker 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-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 Sections 529 & 530)
Form 1099-QA, Payments from 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
Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)
Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan under Section 423(c)
Form 5498, IRA Contribution Information
Form 5498-ESA, Coverdell ESA Contribution Information
Form 5498-QA, ABLE Account Contribution Information
Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information
Form 8809, Application for Extension of Time to File Information Returns
Form W-2G, Certain Gambling Winnings
*This form is only filed by the Internal Revenue Service (IRS)
Note: You don’t need to file a Form 1096 when using IRIS. To file other information returns, please visit
E-file information returns. This forms listing is subject to change in future tax years.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 5
2. Getting Started
2.1. Registration
All transmitters who file information returns electronically are required to request authorization to file. To
transmit files through the IRIS Taxpayer Portal, you will need an IRIS Taxpayer Portal TCC for your firm
and/or business. Each user is required to create an account or sign-in using their existing credentials to
validate their identities using the latest authentication process.
For more information, please visit How to register for IRS online self-help tools Internal Revenue
Service. Important: Please advise all authorized users to set up an account BEFORE you add them to
the application.
2.2. Things you need to know before completing the IRIS Application for TCC
The IRS encourages transmitters who file for multiple issuers to submit one application, select the
“transmitter” role, and use the assigned TCC for all issuers. The purpose of the TCC is to identify
the business acting as the transmitter of the file. As a transmitter, you may transmit files for as many
companies as you need to under one TCC.
A Responsible Official (RO) initiates and submits the IRIS Application for TCC electronically. Each RO
must sign the terms of agreement using the five-digit PIN they created when they initially accessed the
system. An application will receive a tracking number after saving it. Completing the application in a single
session isn’t required.
Note: Before applying, please review the tutorial, which provides step-by-step instructions for applying for
an IRIS TCC.
The following information is necessary to complete each application:
Firm’s business structure
Firm’s (EIN) (the system doesn’t allow firms to use a Social Security Number (SSN) or Individual
Taxpayer Identification Number (ITIN)
Firm’s legal business name and business type
Firm’s doing business as name when it’s different from the legal business name
Business phone (phone country code and phone number)
Business address (this must be a physical location, not a post office box)
Mailing address when different than business address
Organization role of RO, Contact and Authorized Delegate (AD) if applicable, information must
include:
● SSN or ITIN
● Date of birth
● Contact information, including email address, position/title and phone number
Role: The RO must select one role (Issuer or Transmitter)
● Issuer: is a person filing only for their business. The Issuer’s EIN must match the EIN on the
Issuer’s TCC application.
● Transmitter: is a person filing for their own business and other businesses or multiple businesses
Note: The Software Developer role is not used with the IRIS Taxpayer Portal
Forms: 1097, 1098 Series, 1099 Series, 3921, 3922, 5498 Series and W-2G
Transmission Method: For the IRIS Taxpayer Portal, select the check box next to Portal.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 6
2.2.1. Access the IRIS Application for TCC
If you would like to use the IRIS Taxpayer Portal, you must complete the following steps:
1. Go to IRIS Application for TCC
2. Click on the Access IRIS application for TCC button
3. Sign in or create an account to begin the application process (you don’t need to create an account if
you already have one)
4. Select Individual on the Select Your Organization page
Note: Until the application is in Completed status, you must select Individual on the Select Your
Organization page to access your saved application.
5. Click on New Application and select IRIS Application for TCC
6. Complete and submit an IRIS Application for Transmitter Control Code (TCC)
● Each RO must sign the Application Submission page using their 5-digit PIN. The application will
be processed after all RO(s) have entered their PIN and accepted the Terms of Agreement.
● If you forgot your PIN, select the Modify PIN tab located at the top of the screen to create a
new PIN.
7. Once the application is in Completed status and TCCs have been issued, access the IRIS Taxpayer
Portal via the E-file information returns with IRIS page to submit information returns
Allow up to 45 calendar days for application processing. You may check the status of your
application and TCC(s) on your Application Summary page. If you are unable to complete your
application during your session, follow steps 1-4 above to access your saved application.
If you want to participate in the IRS CF/SF Program, you must select the option and give consent for the
IRS to disclose data to the participating states during the IRIS TCC Application process. Refer to the
CF/SF Program section for more information.
2.2.2. Application Approved/Completed
Information returns may not be transmitted through the IRIS Taxpayer Portal until a TCC has been
assigned.
When your IRIS Application for TCC is approved and completed, a five-character alphanumeric TCC that
begins with the letter ‘D’ will be assigned to your business. Monitor your application and start using your
TCC(s) immediately after assignment. An approval letter will be sent via United States Postal Service
(USPS) to the mailing address listed on the application.
If your application is in Submitted Pending Review status for more than 45 days, contact the Help Desk.
You must use an IRIS Taxpayer Portal TCC when transmitting information returns in the IRIS Taxpayer
Portal. Any TCCs obtained for the systems below cannot be used in the IRIS Taxpayer Portal:
Affordable Care Act (ACA) Information Returns (AIR)
Filing Information Returns Electronically (FIRE)
Information Returns Intake System (IRIS) Application to Application (A2A)
Partnership Bipartisan Budget Act (PBBA)
Note: Do not file identical information returns in more than one system. This will result in duplicate filing
and may result in penalty notices. To learn more about other electronic filing methods, please visit E-file
information returns.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 7
2.2.3. Revise Current TCC Information
As changes occur, you must update and maintain your IRIS TCC Application. Some changes will require
all RO(s) or Authorized Delegates AD(s) on the application to re-sign the Application Submission page.
Below are examples of when the application would need to be re-signed (this list is not all inclusive):
Firm’s DBA Name
Role changes, additions or deletions of RO(s), Contacts or AD(s)
Note: Changes submitted on an IRIS TCC Application do not change the address of IRS tax records just
as a change of address to IRS tax records does not automatically update information on an IRIS TCC
Application.
Changes that require a firm to acquire a new Employer Identification Number (EIN) require a new IRIS
TCC Application. Firms that change their business structure, such as from a Sole Proprietorship to a
Corporation, generally require the firm to acquire a new EIN.
2.2.4. Deleted TCC
Your TCC will remain valid if you transmit information returns or request an extension of time to file through
the IRIS Taxpayer Portal. If you don’t use your TCC for three consecutive years, your TCC will be deleted.
Once your TCC is deleted, it cannot be reactivated. You’ll need to submit a new IRIS Application for TCC.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 8
3. IRIS Taxpayer Portal
3.1. Helpful Hints for Navigating the IRIS Taxpayer Portal
Here are some helpful hints for navigating within the portal.
Use your mouse or pointing device to select icons, buttons, check boxes, drop-down, menu items
and to select fields to enter information and navigate the screens.
Use the scroll bar to view more of the form you have selected.
Enter all required fields marked with an asterisk *
Use the ‘Next’ or ‘Back’ button in the portal, never use your browser’s back button.
Use the Frequently Asked Questions (FAQ) boxes available throughout the IRIS Taxpayer Portal to assist
you.
3.2. Access the IRIS Taxpayer Portal
Go to E-file information returns with IRIS, scroll to the Sign in section and select the IRIS Taxpayer
Portal link. You will then be directed to the IRIS Taxpayer Portal Dashboard which allows you to navigate
the main functions.
Note: You must use an IRIS Taxpayer Portal TCC that begins with the letter “D” and consists of a total of
five alpha-numeric characters.
3.2.1. The Header
The header provides quick access to the following links from any location in the IRIS Taxpayer Portal:
Dashboard: Welcomes you to the Dashboard where you can select from multiple options
Help: Downloads Publication 5717, IRIS Taxpayer Portal User Guide
Account: Shares the TCC you’re logged in as, your Profile, and allows you to change to a different
TCC
Sign Out: Exits the IRIS Taxpayer Portal
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 9
3.2.2. Dashboard Tiles
The dashboard allows you to navigate the main functions of the application.
Notifications (upper right corner): Allows you to view the notifications sent to you by the IRS and
retrieve the recipient copies of the forms you’ve downloaded.
Start New Form: Allows you to begin preparing a new form.
View Unsubmitted Forms: Directs you to the Unsubmitted Forms page where you can search for,
view, edit, download, and submit forms.
Upload CSV with Form Data: Allows you to upload files containing form information in a simple file
format.
View Submitted Forms: Allows you to search for and view transmissions that are associated with
the logged-in user and download recipient copies.
Request Automatic Extensions: Allows you to make an automatic extension request.
Help: Downloads Publication 5717, IRIS Taxpayer Portal Guide for your reference.
Issuer Management: Directs you to the Saved Issuer page. Frequently used issuer information can
be entered and saved to use when preparing a form.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 10
3.3. Issuer Management
If you plan on keying in your form data, visit the Issuer Management tile to securely save issuer information
that can be easily accessed as you create each form. The issuer/payer information must be entered into
the Issuer Management prior to starting a new form. The information stored here will be available from
year to year. You can save information for up to 25 frequently used Issuers.
After selecting the Issuer Management button on the Dashboard page, you can create and manage your
frequently used issuers.
3.3.1. Saved Issuers Page
This is the first page you will see after selecting the Issuer Management button. This page will allow you
to view a table of saved Issuers. The table can be filtered to narrow results. On this page, you can add an
issuer, edit an issuer, and view an issuer’s information.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 11
3.3.2. Add Issuer Page
This is the page you will see after selecting the Add Issuer button on the Saved Issuers page. This page
will allow you to add information for up to 25 issuers and save the information to the Saved Issuers table.
Note that a nickname is required.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 12
3.3.3. View Issuer Information Page
This is the page you will see after selecting the View link for an issuer that appears on the table of Saved
Issuers. This page will allow you to view the saved issuer information. You will also be able to edit and
delete the issuer information.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 13
3.3.4. Edit Issuer Page
This is the page you will see after selecting the Edit button on the View Issuer Information page. This page
will allow you to view and make any edits to the saved issuer information. Make sure to select the Save
button to save your edits or the Cancel button to omit.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 14
3.4. Start New Form
After saving information about your frequently used Issuers, you can start preparing forms. As you
complete each form, you will see tips, hints and other tools to help you navigate through the IRIS Taxpayer
Portal.
1. Select Start New Form from the IRIS Taxpayer Portal Dashboard.
2. You will be directed to the Select Form Type page. Use the drop-down menu to select the form you
need to complete, then select Next.
3. On the Select Tax Year page, select the tax year for which you’re currently preparing returns. You’ll
be able to choose the current tax year or one of the four previous tax years listed. Once you’ve
selected the year, click Next for the Issuer Information page.
● The earliest year IRIS will intake forms is for tax year 2022.
Note: The term issuer is synonymous with payer, provider, filer, lender, creditor, corporation, trustee and
acquirer, depending on the form you’re preparing.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 15
4. Enter the issuer information for the information return or select an issuer from your Saved Issuer
List using the drop-down menu.
5. Once completed, select Next to go to the Recipient Information page or select the Save and Exit
link to continue the form at a later time.
6. Complete the required fields on the Recipient Information page.
Note: The term recipient is synonymous with transferor, debtor, payee, borrower, shareholder,
policy holder, payment Recipient, seller and beneficiary, depending on the type of form
you’re preparing.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 16
7. Complete the Payments page by selecting and entering the payment information in the
applicable field(s). This page contains a FAQs box with a link to the form instructions to help you
correctly complete the Payments page for specific forms.
If you are participating in the CF/SF Program, check the CF/SF box on the Payments Page. Select all
states that apply for that recipient.
Note: If the CF/SF box is not
selected and the state boxes are
not checked, the file will not be
forwarded to the state(s).
Note: If Combined Federal/State
Filing (CF/SF) Program Participant
is not marked on the IRIS
Application for TCC, the file will
not be forwarded to the state(s).
8. Once completed, select Next to go to the Report State Withholdings and Payments page or select
the Save and Exit link to continue the form at a later time.
9. Completing the Report State Withholdings and Payments page is optional. Refer to the Combined
Federal/State Filing (CF/SF) Program section for additional information. Once completed, select
Next to review and confirm your information return, or if you do not have state payments to report,
select the Review and Confirm link to continue.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 17
10. On the Review and Confirm page, you can view and edit the information entered in the portal. This
page will also identify any errors and allow you to update.
● Payer Information Edit Link: This selection allows you to return to the Payer Information page to
edit the information entered.
● Recipient Information Edit Link: This selection allows you to return to the Recipient Information
page to edit the information entered.
● Payments Edit Link: This selection allows you to return to the Payments page to edit the
information entered.
● State Withholdings and Payments Edit Link: This selection allows you to return to the State
Payments page to edit the information entered.
11. Your progress will automatically save, and the form will be ready for submission. At this point, you
can select the following options:
● Unsubmitted Forms Page Link: This selection allows you to visit the Unsubmitted Forms page
to view forms that are in progress or ready for submission.
● Back Button: This selection allows you to return to the State Payments page.
● Submit: Use to submit the completed form to the IRS.
● Unsubmitted Forms: This selection will save the form data that you entered and redirect you to
the Unsubmitted Forms page to review forms that are In Progress or Ready to Submit status.
● Start New Form: This selection will save the form data that you entered and redirect you the
Select Form Type page to create a new form.
● Exit: Returns you to the IRIS Taxpayer Portal Dashboard.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 18
3.5. Upload CSV with Form Data
The Upload CSV with Form Data option allows you to download templates for a specific tax year and
form type and upload your information return data. You will only be able to upload one tax year and
one form type at a time. The file may contain multiple issuers if your IRIS Taxpayer Portal TCC role is a
transmitter. The file can only contain a maximum of 250 records. Only CSV templates provided by the
IRS can be used.
3.5.1. Steps to Download File Template:
1. From the Dashboard, select the Upload CSV with Form Data button
2. Download the file template by selecting the form from the Form Type drop-down and click the
Download button. This will allow you to save the template to your computer.
3. Create your CSV file using the template provided by the IRS. The CSV file can include up to 250
forms per file, header row not included.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 19
Before you enter your data onto the CSV file, view the Template Formatting Guidelines page for guidance
on properly formatting your CSV file.
3.5.2. Steps to View Formatting Guidelines:
1. Return to the Upload CSV with Form Data page on the dashboard.
2. In the FAQs box on the right side of the screen, click on Template Formatting Guidelines link. The
Template Formatting Guidelines page will be displayed. The gray table that appears on the initial
page has general formatting guidance for all forms.
3. From the Form Type drop down select the formatting guidelines for your specific form type.
4. After your selection is made, click the Download button.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 20
5. Return to your downloaded CSV file template and use the form specific formatting guidelines
to complete your entries in each field. Any items marked with an asterisk (*) are required to be
completed on the template.
Note: It’s recommended that a new CSV template be used each time. Reusing old templates can result in
entry errors.
3.5.3. Steps to Upload Your Completed CVS File
1. Once your file is complete, save it as a .csv file, and then upload it to the IRIS Taxpayer Portal by
selecting Browse or Drag and Drop CSV File Here on the Upload CSV with Form page.
2. If you see an error message after you upload your file, return to your saved CSV file and correct
your entries. See Tips for a Successful Upload and Error Message Types for correction guidance.
3. Save your corrected file, remove the file that has errors from the dashboard, and upload your
corrected file.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 21
4. Select the Start button, which will direct you to the Review Form Information page. On this page,
you’ll have the option to review your information return data before continuing. You will also be able
to delete specific rows that you do not want included in the upload.
5. Select Add All to upload your information to the IRIS Taxpayer Portal.
6. The Upload Successful page will display the number of forms added to the Unsubmitted Forms page
that are ready to submit and the number of forms that need additional information.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 22
7. Visit the Unsubmitted Forms page to modify, download and submit your forms to the IRS. Forms
submitted by simple file upload will automatically be grouped together.
8. Once the submit button is selected, transmission(s) will be organized on the Summary of
Transmissions page. You can view a list of the forms that have been selected for submission.
Once your review is complete, click Submit All.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 23
9. After submitting your forms, you will be redirected to the Your Form(s) Have Been Submitted page.
This page will serve as a confirmation of the transmission and provide you with a receipt ID.
3.5.3.1. Tips for a Successful Upload
If your .csv file receives the error message below when uploading, it is possible that the form specific
formatting guidelines have not been met.
It is recommended that you set the .csv formatting to Text and not General prior to uploading. Save the file
as a “CSV UTF-8(Comma Delimited) * (.csv)”.
Note: Reopening the saved .csv file in Excel will remove any previous formatting. The user will have to
reformat the information prior to re-uploading.
If this error is received, the user may have to edit the .csv file to correct the formatting. This can be done
by right clicking the .csv file, selecting ‘Open with’, then choose an available text editor software. Editing
in a text editor will allow the user to make changes to the .csv file and save it without losing the formatting.
Once the appropriate changes are made within the text editor, save the file, and re-upload the file into the
IRIS Taxpayer Portal.
Any text editor program will allow you to make adjustments to your .csv file. The IRS does not officially
endorse any particular text editor program.
Note: If the user decides to make changes to the information in Excel and not with a text editor, the user
will have to reformat any information previously formatted prior to saving the .csv document.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 24
Benefits of correcting your .csv file with a text editor instead of Excel:
Edit your .csv file without losing any previous formatting.
Remove extra comma’s (or other characters that act as separators) that exceed the number of
allowable fields.
Easily identify leading, double, trailing spaces and spaces entered in unused cells.
Easily identify a break in a line or data moved to a second line in a cell.
Warning: Users should not copy and paste information from a .csv file to a template. Formatting from the
original file carries over to the template, creating entry errors which can be difficult to locate.
The following conditions are common reasons for csv files being rejected:
Common Reasons for CSV Files Being Rejected
If
Your spreadsheet software formats long numbers as
scientific notation (i.e., 1.35E+03),
Then
Under the Home tab, select the Number Format drop
down and select Text.
Your spreadsheet software formats dates in unallowable Highlight the dates that need the formatting corrected.
formats,
Right click and select Format Cells
On the Number tab, select Date and then select the
MM/DD/YYYY option.
Your zip code isn’t formatted correctly,
Your cells have a line break,
Your cells have leading, trailing or double spaces,
The 2-digit year format is not an accepted format. Use
a 4-digit (YYYY) format. The date format is something
that can be corrected in Excel on the user’s end.
Under the Home tab, select the Number Format drop
down and select Text.
Do not enter a dash (-) if the zip code is 7 or 9 digits.
Expand each cell’s height to ensure the cell is a single
line and that no data was moved to the
second line. Do not use Alt+Enter within the cell, this
inserts a line break.
Double check entries and delete any leading spaces,
double spaces, and/or trailing spaces in any fields.
A leading space is when you press the spacebar, and
the cursor does not start at the beginning of the cell.
A double space his when you press the spacebar twice
between two pieces of data.
You have Name line or Address issues,
You have Tax Year issues,
A trailing space is when you press the spacebar and
create space between the final piece of data and the
cursor.
Ensure there are no periods (.) or hashtags (#) in the
address or name lines.
Ensure the second line of the address is listed in
the Recipient Address Line 2 and not entered on a
second line within the cell of the column titled Recipient
Address Line 1. This error occurs when you use
Alt+Enter to insert a line break.
Ensure each template contains the same tax year. If
another tax year needs to be reported, then a separate
template will need to be created for each tax year.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 25
Common Reasons for CSV Files Being Rejected
You have cells reporting no data or reporting $0.00,
Ensure your cells are completely empty. You should
remove any blank spaces entered erroneously.
Also, ensure there are no money amount cells reporting
$0.00. These should be left blank.
The Check Box field is empty,
Per the formatting guidelines, a “Y” for Yes or a “N” for
No is required.
3.5.3.2. Error Message Types
There are two types of errors that you may receive from having one or more of the conditions in the table
above or other formatting issues.
Error Message Type
File Level
Field Level
Description
•
Occur when file contains 1 or more errors related to formatting the template and the
data and data in the template cannot be validated.
•
Only 1 File Level Error Message will appear at a time.
•
All Field Level error messages will appear at the same time on the table.
•
Occur when the information in the field(s) is incorrect.
File Level Example:
Field Level Example:
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 26
3.6. Additional Functions
3.6.1. View Unsubmitted Forms
The Unsubmitted Forms page allows you to search, view, edit, download and submit already created
information returns to the IRS. Use the check box to the left of the user’s information to select returns for
download, submission or deletion.
View Submitted Forms Link: This selection allows you to visit the View Submitted Forms page to view
a table of your submitted transmissions.
In Progress Status Link: This selection allows you to return to the Payer Information page for the form
selected to continue editing your form.
Ready to Submit Status Link: This selection allows you to return to the Review and Confirm page for
the form selected to review your input and edit, if needed.
Group Column Dropdown List: This selection allows you view the associated group for your
unsubmitted forms. Forms submitted by simple file upload will automatically be associated with the
same group.
Download Button: This selection allows you to download one or more forms. When you request to
download multiple records, a ZIP file will be created with a separate PDF for each record downloaded.
There is a maximum number of 100 forms per download. If you download one or more forms, you will
receive a pop-up message directing you to the Notifications page, where you can download the PDF and
Recipient Checklist CSV onto your computer.
Submit Button: This selection allows you to submit one or more forms. There is a maximum number of
100 forms per submission. Once the submit button is selected, transmission(s) will be organized on the
Summary of Transmissions page. If a form is part of a correction or replacement submission, all forms
that belong to that submission will be copied and be part of that submission. Any remaining forms on the
Make a Correction page will be disabled.
Enabling Delete Button: To enable the delete button you must select a record from the unsubmitted
forms table.
Delete Button: This selection allows you to delete one or more forms from the unsubmitted forms table.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 27
3.6.2. Status Definitions for Unsubmitted Forms
Status Definitions for Unsubmitted Forms
Status
Definition
Select the status link to:
Ready to Submit
All required fields have been completed.
Forms have not been submitted to IRS
Review data; edit, if needed; and submit
to IRS
In Progress
All required fields have not been completed
Edit or complete the form
3.6.3. View Submitted Forms
The Submitted Forms page allows you to view a table of transmissions you submitted. Filter the table to
narrow the results. On this page, you can:
View Submitted Forms Details by selecting Receipt ID to display a list of all submissions included
in your transmission. View specific form details by clicking on the Record ID which is a record-level
view of the transmission
View the Transmission Status of submitted forms – Accepted, Accepted with Errors, Partially
Accepted, Received by IRS and Rejected
Download acknowledgements
Use the Correct/Replace button to begin a correction or replacement
Receipt ID Link: This selection allows you to visit the Submitted Forms Details page to view the
details of your submissions.
Download PDFs link: This selection allows you to download forms. If you download a form, you will
receive a pop-up message directing you to the Notifications page, where you can download the PDF
and Recipient Checklist CSV onto your computer.
Transmission Status: This selection allows you to visit the View Acknowledgment page, which will
display the transmission statuses: Accepted, Accepted with Errors, Partially Accepted and Rejected.
Acknowledgement: By clicking on the Download link, your transmission acknowledgment will
download to your browser. The downloaded file displays the raw submission data in JavaScript
Object Notation (JSON) format.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 28
Back Button: This selection allows you to return to the Dashboard page.
Correct/Replace Button: This selection allows you to start correcting/replacing the selected form.
3.6.4. Status Definitions for Submitted Forms
Status Definitions for Submitted Forms
Status
Received by IRS
Definition
IRS has not completed
processing the transmission
Accepted
IRS has completed processing
and found no errors
Accepted with Errors IRS has completed processing
and found error(s)
Partially Accepted
Rejected
Action Needed
Allow 7 days for processing
No action required
Records accepted with errors are considered
accepted by the IRS. Every effort should be
made to provide a correct information return by
filing corrections for these errors.
IRS has completed processing
Any submission that was rejected must be
and rejected at least 1 submission replaced.
All submissions were rejected
Resolve issues and replace entire submission
3.6.5. View Submitted Forms Details Page
This is the page you will see after selecting the Receipt ID link on the View Submitted Forms page. This
page will allow you to view a list of all the submissions included in your transmission and view specific
form details. You will also be able to view all the forms completed within those submissions.
Plus/Minus Button: This selection allows you to maximize and minimize accordion folds to multiple
form submissions.
Record ID Link: This selection allows you to visit the View Forms Details page to view the details of
your form.
Back Button: This selection allows you to return to the View Submitted Forms page to view the
details of another transmission.
You may then click on the Record ID Link, which allows a record level view of your transmissions on View
Forms Detail. On this page, you can view the information you entered. To return to the View the Submitted
Forms Details use the Back button.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 29
3.6.6. View Forms Details Page
This is the page you will see after selecting the Record ID link on the View Submitted Forms Details page.
This page will allow you to view information entered in each section for that form.
Back Button: This selection allows you to return to the View Submitted Forms Details page to view
the details of another transmission.
3.6.7. Make A Correction
Most errors in IRIS can be corrected by submitting 1-step corrections, unless the wrong form was
submitted. Review the following table to determine if 1-step or 2-step correction is needed:
Errors Needing 1-Step Correction
Information mismatch: name and/or TIN is
incorrect
Form should not have been filed for a recipient
(To correct, enter “0” for all amounts.)
Incorrect payment amounts in a record
Incorrect code or indicator value
Errors Needing 2-Step Correction
Incorrect form type, e.g., 1099-MISC filed rather
than 1099-NEC
To correct, zero out all money amounts in
your correction and then submit an original
submission using the appropriate form type.
Reminder:
You must submit corrections through the portal for information returns submitted through the IRIS
Taxpayer Portal
Make corrections as soon as possible
Send statements to recipients showing the corrections
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 30
Error in Reporting the Issuer
You cannot submit a correction to resolve errors in Issuer information. If an error is discovered in reporting
the issuer’s (not recipient) name and/or TIN, the issuer should write a letter to the IRS containing the
following information:
Name and address of issuer
Type of error (include the incorrect issuer name/TIN that was reported)
Tax year
Correct issuer TIN
TCC
Type of return
Number of payees
Filing method, paper or electronic
If federal income tax was withheld
Mail correspondence to:
Internal Revenue Service
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
3.6.8. Steps to Make a Correction
If you need to make a correction to a form sent to the IRS and the transmission has a status of Accepted
or Accepted with Errors, use the Make a Correction page to address the errors you identified.
To start the correction process, select the View Submitted Forms button on the Dashboard page to view
all submitted forms.
Next, mark the check box next to the transmission you’d like to correct. After making your selection, click
the Correct/Replace button.
Note: There are two reasons a box next to a record you want to correct may be grayed out:
1. The record has already been successfully corrected. On the Submitted Forms page,
the status of the corrected return would be Accepted or Accepted with Errors.
2. The correction process was already started. The corrected return status would be In Progress
on the Unsubmitted Forms page.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 31
After selecting the Correct/Replace button, you’ll advance to the Make a Correction page to begin the
correction process on one or more forms. Follow the steps provided on the page to make your corrections.
Once you make the corrections, you can choose to submit the form on the Review and Confirm page
or complete multiple corrections and submit multiple corrected forms from the View Unsubmitted Forms
page. Do this by selecting multiple forms in Ready to Submit status and selecting the Submit button.
You can only complete the correction process for each form once. If a form is corrected, you’ll no longer be
able to correct that original form. If another correction is needed, it must be completed on the most current
correction transmission. The form you’ve selected for correction will maintain a historical receipt ID with
the original parent transmission. If you’ve incorrectly selected a form for correction, you’ll be able to delete
the form from the View Unsubmitted Forms page.
Record ID Link: Once the IRS accepts a form with correction, the historic receipt ID will populate
and link the form to its original transmission.
Historic Receipt ID Link: A historic receipt ID will populate with the receipt ID of the parent
transmission for corrected records. Clicking it will send you to the View Submitted Forms Details
page for the parent transmission.
If you’ve started a correction and need to complete it, navigate to the Unsubmitted Forms page and select
In Progress for the selected form. You’ll advance to the Payer Information page, displaying the information
you previously sent to the IRS.
Once you begin an initial Correction, the Make a Correction table will be disabled unless your Correction
gets rejected, then the records are enabled again.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 32
Note: If your correction gets rejected you will not be able to file a replacement for that rejected correction.
You must return to the original submission and file a correction.
3.6.9. Submit A Replacement
If your submission was rejected you will need to replace the submission no later than 60 days after the
transmission was rejected. If an acceptable replacement transmission is received after the 60 days and
the return due date has passed, the transmitted returns may be subject to any applicable late-filing penalty.
You can follow the same steps for making a correction. Replacements will resend the entire submission
with all records included to replace the rejected one. Corrections will only submit the accepted or accepted
with error individual records that were chosen for correction.
Note: Please wait until a transmission is processed and the Acknowledgment status is either Rejected or
Partially Accepted before submitting a replacement.
To see what was received in the transmission, click on the Receipt ID Link the system will take you to the
View the Submitted Forms Details page. You may then click on the Record ID Link which allows a record
level view of your transmissions. On the View Form Details page, you can view the information you entered.
To return to the View the Submitted Forms Details use the Back button.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 33
4. Request Automatic Extension
The Request Automatic Extension section allows you to request an automatic 30-day extension of time to
file. The automatic 30-day extension of time to file information returns must be submitted by the due date
of the returns. File an extension request as soon as you know an extension of time to file is necessary, but
not before January 1 of the year in which the return is due. Submit a separate extension request for each
issuer tax identification number (TIN).
After selecting the Request Automatic Extension button on the Dashboard page, you will be able to
request a 30-day extension to file your forms.
Request a New Automatic Extension Button: This selection will allow you to visit the Request an
Automatic Extension page.
Bulk Automatic Extension Request Button: This selection will guide you to the Automatic
Extension Bulk Upload page.
Submitted Date and Time: This selection will show the date and time the AE was submitted in
ascending date and time.
Transmission Status Dropdown: This dropdown will allow you to filter the table by Transmission
Status. The following statuses will be displayed: A.E. - Accepted, A.E. Rejected, A.E. Processing,
A.E. In Transit.
Receipt ID Link: This selection allows you to visit the View Submitted Forms Details page to view
the details of your submissions.
Transmission Status: This selection allows you to view the status of your automatic extension. The
following statuses may be displayed: A.E. - Accepted, A.E. Rejected, A.E Processing, A.E. In Transit.
Acknowledgement: This selection will allow you to download your transmissions acknowledgment.
View Status: This selection allows you to visit the Automatic Extension Details page.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 34
You will only be able to select the Request Automatic Extension button if the date is between January 1st
and March 31st. Otherwise, the button will be disabled.
Saved issuer dropdown: You can select a saved issuer from the Saved Issuer dropdown, if saved
to the Saved Issuer List, to quickly populate information on this page.
Select Method of Filing Information Return: This selection allows you to select if you are filing
your information return electronically or by paper.
Select Form(s): This selection allows you to select the forms you would like to request an Automatic
Extension for. If a checkbox is disabled, the due date to request an extension for that form has
passed.
Submit Button: This selection allows you to visit the Automatic Extension Details page to view
automatic extension approval information.
After the submission, you’ll receive an instant approval acknowledgment that will appear on screen if the
request is complete, accurate and timely.
If you select the Bulk Automatic Extension Request Button from the Automatic Extensions page, you will
be directed to the following page.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 35
8809 Automatic Extension Request Link: This selection will allow you to download the CSV
template for the form.
8809 Automatic Extensions Template Formatting Guidelines Link: This selection will allow you
to download the formatting guidelines for your form type.
Upload File Section: The user can either click on the “Browse” button to select a CSV file to upload
or drop the file in the box located in the Upload File section. The user can also select the “Remove”
button to any uploaded file.
Start Button: This selection will take the user to the Review Form Information page.
View Submitted Forms Link: This selection allows you to visit the View Submitted Forms page to
view submitted forms and the status of their Automatic Extension Request.
Receipt ID Link: This selection allows you to visit the View Submitted Forms Details page to view
the details of your form.
Unsubmitted Forms Button: This selection allows you to visit the Unsubmitted Forms page to view
unsubmitted forms and their new due dates.
Print Button: This selection allows you to print your automatic extension approval information.
Exception: Form 1099-NEC, Nonemployee Compensation, is only allowed one nonautomatic 30-day
extension of time, and filing must occur on a paper Form 8809, Application for Extension of Time to File
Information Returns. Refer to Form 8809 for more information.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 36
5. Download Recipient Copies
You can meet your requirement to furnish recipient statements and instructions by printing them from the
IRIS Taxpayer Portal.
1. Click on View Submitted Forms on the Dashboard.
2. Select Download next to the Receipt ID of the forms that you would like to download. You will receive
a pop-up message stating that the IRS will not keep track of downloaded forms or whether or not
forms have been distributed to recipients. To proceed, check the box and click on Download.
3. You will receive a pop-up message directing you to the Notifications page. Return to the Dashboard and
click on the Notifications link.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 37
4. Click on Recipient Forms Ready for Download.
5. Click on the link to download your forms.
6. A Zip file will be created with a separate PDF and Recipient Checklist CSV for each record downloaded.
Each download is limited to 100 forms or less.
If you do not use the official IRS form to furnish statements to recipients, you must furnish an acceptable
substitute statement. For details on the requirements for substitute forms, see Publication 1179, General
Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information
Returns.
Note: If your Zip files are not opening, you can try using one of the available programs online that are specifically
designed for zipping and unzipping files.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 38
6. Other Helpful Information
6.1. Retention Requirements
Issuers should keep a copy of information returns or be able to reconstruct the data for at least three years
from the reporting due date with the following exceptions:
Returns reporting federal withholding need to be retained for four years.
Keep a copy of Form 1099-C, Cancellation of Debt, for at least four years from the due date of
the return.
6.2. Due Dates
Form 1099 series are filed on a calendar year basis. For filing due dates for other information returns,
please refer to the General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099,
3921, 3922, 5498, and W-2G).
Form
1099
IRS Electronic Filing
March 31
1099-MISC
March 31
1099-NEC
January 31
Due Dates
Furnish Copy to Recipient
January 31, February 15 for Forms 1099-B and 1099-S.
This also applies to statements furnished as part of a
consolidated reporting statement.
January 31, February 15 for amounts reported in boxes
8 or 10.
January 31
NOTE: If any due date falls on a Saturday, Sunday, or legal holiday, the return or statement is
considered timely if filed or furnished on the next business day.
For other due dates and general reporting guidelines, refer to A guide to information returns.
6.3. Filing a Waiver From Electronic Filing of Information Returns
If you think you won’t be able to meet your electronic filing requirement, you may request a waiver. A
waiver isn’t automatic and, if accepted, is only good for the current filing year. The submission must be a
paper Form 8508, Application for a Waiver from Electronic Filing of Information Returns. Refer to
the form for the instructions and additional information.
6.4. Combined Federal/State Filing (CF/SF) Program
If you participate in the IRS Combined Federal/State Filing (CF/SF) Program, you may report withholdings
and payments for up to two states on this page. If you made a payment to a recipient that is reportable to
more than one state, you must prorate the amounts for each state.
The following information returns may be filed under the CF/SF Program:
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
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 39
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.
Form 5498, IRA Contribution Information
The following table provides the participating states in the CF/SF Program. Each state’s filing requirements
are subject to change by the state. It is the filer’s responsibility to contact the participating state(s) to verify
their criteria and special data entry requirements.
Alabama (AL)
California (CA)
District of Columbia (DC)
Hawaii (HI)
Kansas (KS)
Maryland (MD)
Mississippi (MS)
Nebraska (NE)
North Carolina (NC)
Oklahoma (OK)
South Carolina (SC)
State
Arizona (AZ)
Connecticut (CT)
Delaware (DE)
Idaho (ID)
Louisiana (LA)
Maine (ME)
Minnesota (MN)
New Jersey (NJ)
North Dakota (ND)
Pennsylvania (PA)
Wisconsin (WI)
Arkansas (AR)
Colorado (CO)
Georgia (GA)
Indiana (IN)
Massachusetts (MA)
Michigan (MI)
Montana (MT)
New Mexico (NM)
Ohio (OH)
Rhode Island (RI)
6.5. Help with the IRIS Taxpayer Portal
For phone assistance, contact the Help Desk Monday through Friday 7:30 a.m. – 7:00 p.m. E.T. Listen to
all options before making your selection.
866-937-4130 (toll-free)
470-769-5100 (International) (Not toll-free)
TTY\TDD: The IRS welcomes calls via your choice of relay. Deaf or hard of hearing taxpayers using
a relay service may call any of our toll-free numbers.
To use the IRS Automated Chatbot/Live chat feature, please visit e-Services | Internal Revenue Service
(irs.gov). Click the Chat bubble in the bottom right corner.
Chatbot is available 24/7.
Escalation to live chat is available Monday through Friday 7:30 a.m. – 7:00 p.m. E.T.
Get answers to your questions about transmitter control codes and filing information returns
electronically.
For account-specific questions, you need an IRS (ID.me) account.
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 40
6.6. Additional Resources
Webpage References
E-file information returns with IRIS |
Internal Revenue Service (irs.gov)
IRIS Assurance Testing System (ATS)
| Internal Revenue Service (irs.gov)
IRIS schemas and business rules |
Internal Revenue Service (irs.gov)
IRIS application for TCC | Internal
Revenue Service (irs.gov)
E-file information returns | Internal
Revenue Service (irs.gov)
Description
Access the IRIS Taxpayer Portal, Subscribe to
QuickAlerts and locate Help Desk contacts
Find ATS examples/scenarios, known issues and
solutions *For the IRIS A2A filing method
Find information about IRIS schemas and business rules
*For the IRIS A2A filing method
Access the tutorial for the IRIS TCC Application and apply
for a TCC. to e-file with IRIS
Learn about E-File with IRIS, Filing Information
Returns Electronically (FIRE) and Affordable Care
Act information returns (AIR)
6.7. Acronym List
Acronym
A2A
AD
AE
AIR
CF/SF
CSV
DBA
EIN
FAQ
FIRE
IRIS
IRS
ITIN
JSON
PBBA
PIN
RO
SSN
TCC
TFA
TIN
XML
Description
Application to Application
Authorized Delegate
Automatic Extension
Affordable Care Act (ACA) Information Returns
Combined Federal/State Filing
Comma Separated Values
Doing Business As
Employer Identification Number
Frequently Asked Questions
Filing Information Returns Electronically
Information Returns Intake System
Internal Revenue Service
Individual Taxpayer Identification Number
JavaScript Object Notation
Partnership Bipartisan Budget Act
Portable Document Format
Personal Identification Number
Responsible Official
Social Security Number
Transmitter Control Code
Taxpayer First Act
Taxpayer Identification Number
Extensible Markup Language
Information Returns Intake System (IRIS) Taxpayer Portal User Guide
Publication 5717 41
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.