Information Returns Intake System (IRIS)

PUBLICATION 5719

Information Returns Intake System (IRIS)

Test Package for Information Returns

PROCESSING YEAR 2026

Changes to TY2025/PY2026 Revision

Location

Changes

Throughout Publication

Update current processing year to 2026;

increase all other tax years as needed.

Throughout Publication

Updated Tax Year to 2025;

increase all other tax years as needed.

1.2 References

Updated verbiage and added

reference table

1.3 Forms and Conditions Covered

by the Test Package

Updated forms

2. IRIS Assurance Testing System

Updated verbiage

2.1 Who Must Test?

Updated verbiage

3.1 API Client ID

Updated verbiage

4.1 Overview of IRIS ATS

Customer Experience

Updated verbiage

4.2 Validating Manifest Elements in

Test Transmission

Updated verbiage

5. Communication Test for Transmitters

Updated verbiage

6. Testing Guidelines for

Software Developers

Updated verbiage, added a paragraph

6.1.1 Taxpayer Identification Number (TIN)

Requirements

Updated verbiage, added a note

Publication 5719

2

Table of Contents

1. Introduction............................................................................................................. 4

1.1 Background.................................................................................................................4

1.2 References..................................................................................................................4

1.3 Forms and Conditions Covered by the Test Package..................................................5

2. IRIS Assurance Testing System Overview........................................................... 7

2.1 Who Must Test?...........................................................................................................7

2.2 What is Tested?...........................................................................................................8

2.3 When to Test?.............................................................................................................8

2.4 Why is Testing Required?............................................................................................9

3. IRIS Application Needed Prior to Testing............................................................. 9

3.1 Application for TCC.....................................................................................................9

3.2 Application for API Client ID........................................................................................9

4. IRIS Assurance Testing Transmissions................................................................. 10

4.1 Overview of IRIS ATS Customer Experience..............................................................10

4.2 Validating Manifest Elements in Test Transmissions...................................................12

5. Communication Test for Transmitters.................................................................. 12

6. Testing Guidelines for Software Developers........................................................ 13

6.1 Steps for Passing IRIS ATS.........................................................................................13

6.1.1 Taxpayer Identification Number (TIN) Requirements................................................14

7. Acronyms List......................................................................................................... 14

8. XML Resources....................................................................................................... 15

Publication 5719

3

1. Introduction

The Information Returns Intake System (IRIS) Test Package for Information Returns

contains general and program specific testing information for use with IRIS Application

to Application (A2A) IRIS Assurance Testing System (IRIS ATS).

Please visit www.irs.gov/irisats for test examples.

Testing in IRIS ATS is available throughout the year. For scheduled maintenance,

please visit www.eitc.irs.gov/iris-status

www.eitc.irs.gov/iris-status.

1.1 Background

The Taxpayer First Act (TFA) was signed into law in July 2019. TFA Provision 2102,

Internet Platform for 1099 Filings, required the IRS to develop an Internet portal by

January 1, 2023, to allow taxpayers the ability to electronically file Forms 1099.

The Information Returns Intake System (IRIS) was developed as a result of this

legislation. There are two components to IRIS:

1) Taxpayer Portal - requires no special software to use. It allows users to manually

key in data to create information returns. Users can also submit up to 100 records per

upload with Comma Separated Values (.csv) templates, eliminating the need to manually

key in data.

2) Application to Application (A2A) - special software is required. A2A uses Extensible

Markup Language (XML) format, allowing users to bulk file large volumes of

information returns.

1.2 References

The procedures in this publication should be used in conjunction with the most current

version of Publication 5718, Information Returns Intake System (IRIS) Electronic Filing

Application to Application (A2A) Specification.

Publication 5719

4

Table 1-1: References

Webpage References

Description

www.irs.gov/inforeturn

Learn about the differences between IRIS and

other filing systems such as the Filing Information

Returns Electronically (FIRE) system.

www.irs.gov/iris

Learn about filing electronically through IRIS.

www.irs.gov/irisats

Find ATS examples, known issues and solutions.

www.irs.gov/irisschema

Find information about IRIS schemas and business

rules.

www.irs.gov/iristcc

Apply for a Transmitter Control Code (TCC) to e-file

with IRIS.

www.irs.gov/tax-professionals/ Known Issues and Working Group

iris-known-issues-and-solutions

1.3 Forms and Conditions Covered by the Test Package

The following forms are the information returns available for electronic filing through

the IRIS system for Tax Year (TY) 2025.

y Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding

y Form 1097-BTC, Bond Tax Credit

y Form 1098, Mortgage Interest Statement

y Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

y Form 1098-E, Student Loan Interest Statement

y Form 1098-F, Fines, Penalties and Other Amounts

y Form 1098-Q, Qualifying Longevity Annuity Contract Information

y Form 1098-T, Tuition Statement

Publication 5719

5

y Form 1099-A, Acquisition or Abandonment of Secured Property

y Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

y Form 1099-C, Cancellation of Debt

y Form 1099-CAP, Changes in Corporate Control and Capital Structure

y Form 1099-DA, Digital Asset Proceeds From Broker Transactions

y Form 1099-DIV, Dividends and Distributions

y Form 1099-G, Certain Government Payments

y Form 1099-INT, Interest Income

y Form 1099-K, Payment Card and Third Party Network Transactions

y Form 1099-LS, Reportable Life Insurance Sale

y Form 1099-LTC, Long-Term Care and Accelerated Death Benefits

y Form 1099-MISC, Miscellaneous Information

y Form 1099-NEC, Nonemployee Compensation

y Form 1099-OID, Original Issue Discount

y Form 1099-PATR, Taxable Distributions Received From Cooperatives

y Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 & 530)

y Form 1099-QA, Payments from Distributions From ABLE Account

y Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing

Plans, IRAs, Insurance Contracts, etc.

y Form 1099-S, Proceeds From Real Estate Transactions

y Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

y Form 1099-SB, Seller’s Investment in Life Insurance Contract

y Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)

y Form 3922, Transfer of Stock Acquired Through An Employee Stock Purchase Plan

Under Section 423(c)

y Form 5498, IRA Contribution Information

Publication 5719

6

y Form 5498-ESA, Coverdell ESA Contribution Information

y Form 5498-QA, ABLE Account Contribution Information

y Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information

y Form W2-G, Certain Gambling Winnings

Software packages that support the Combined Federal/State Filing (CF/SF) Program

and/or the Information Return Correction Process must include the relevant schema

elements for testing.

Note: To file other information returns, please visit www.irs.gov/inforeturn

www.irs.gov/inforeturn.

2. IRIS Assurance Testing System Overview

This section describes general information for completing IRIS ATS:

y IRIS ATS performs schema and business rules validation

y IRIS ATS does not support stress or load testing

y Response times in IRIS ATS do not mirror expected response times in Production

y IRIS ATS will not accept live taxpayer data for the Issuer and Recipient

y IRS downstream systems will not process test submissions

For instructions regarding testing, refer to Section 6, Testing Guidelines for

Software Developers.

2.1 Who Must Test?

Prior to testing, all Issuers, Transmitters, and Software Developers must obtain an IRIS

A2A Transmitter Control Code (TCC) and an Application Program Interface (API) Client

ID through the application process. The application for TCC must be complete and

signed prior to participating in ATS. The IRIS Application for TCC is located at

www.irs.gov/iristcc.

www.irs.gov/iristcc

The following are the possible TCC roles for IRIS A2A filers.

Issuer: A business filing their own information returns using the same EIN as on the

TCC application. (If a Sole Proprietor or Single Member LLC wants to file information

returns using their SSN, then you must select the Transmitter role.)

Publication 5719

7

Transmitter: A Transmitter is an entity/business filing information returns for their own

company and/or on behalf of other businesses or individuals as a third-party.

Software Developer: A Software Developer is an entity/business that creates

software applications that interface with IRS systems to allow authorized users

to transmit information returns directly to the IRS via an A2A interface. Software

Developers include companies that produce software for in-house use.

Software Developers must obtain a new Software ID for each tax year and for each

information return type that the software supports. The software information must be

updated yearly on the IRIS Application for Transmitter Control Code (TCC).

Note: The term, Transmitter, refers to both Issuer and Transmitter throughout

this document.

2.2 What is Tested?

Software Developer Testing

Software Developers must successfully transmit and receive an “Accepted” status

for the software to be used in the IRIS Production System. The ability of a Software

Developer to communicate is part of their IRIS ATS testing. Software Developers, who

also have a Transmitter role, do not have to complete Communication Testing. To pass

IRIS ATS testing, the transmission must be error free.

Transmitter Communication Testing

Transmitters must complete a communication test for IRIS. The Transmitter must be

able to view the Receipt ID and use the Receipt ID to retrieve the Acknowledgement

“Accepted” status for the transmission.

2.3 When to Test?

The IRIS ATS environment is open year round. Please visit www.irs.gov/irisats for

additional information.

Publication 5719

8

2.4 Why is Testing Required?

IRIS ATS testing allows:

y Verification of two-way communications between external transmitting systems and

IRIS systems

y Verification of Transmitter’s accounts

y Verification of product functionality for third-party Software Developers and

Transmitters

y Verification of data format and adherence to electronic filing specifications

y Verification of Combined Federal/State Filing (CF/SF)

y Verification of the correction process

y Reduction of rejected transmissions

3. IRIS Application Needed Prior to Testing

3.1 Application for TCC

The purpose of the IRIS Application for TCC is to request authorization to participate in

electronic filing of Information Returns through IRIS.

An IRIS TCC will be assigned for each of the roles and transmission methods that are

selected. These roles are not mutually exclusive, for example, a firm or organization

may be both a Transmitter and a Software Developer. Please refer to Publication 5903,

IRIS App for TCC, for more information on requesting an IRIS TCC.

Note: A TCC obtained for another intake system, such as the Filing Information

Returns Electronically (FIRE) system, cannot be used for IRIS.

3.2 Application for API Client ID

The IRIS A2A Channel uses the API Client ID to authenticate and authorize access

to IRIS A2A services. All IRIS A2A users must apply for an API Client ID prior to

submitting in the IRIS ATS environment. Please refer to Publication 5718, Information

Returns Intake System (IRIS) Electronic Filing Application to Application (A2A)

Specification for more information regarding the API Client ID Application.

Publication 5719

9

4. IRIS Assurance Testing Transmissions

This section describes the general process for transmitting to IRIS ATS.

4.1 Overview of IRIS ATS Customer Experience

Using the form instructions, schema and business rules, the Software Developer

creates the applicable files in XML format for the forms they will test. Form instructions

provide guidance for required data; Business Rules and Schemas enforce the

filing requirements identified in the form instructions. Schema packages are made

available in the Secure Object Repository (SOR) to filers with an IRIS A2A TCC with

a role of “Software Developer” or business structure of “State Government Agency”,

“Local Government Agency”, or “Federal Government Agency”. All data provided in

submissions are subject to schema and business rule validations.

Each IRIS ATS transmission must include a new Unique Transmission Identifier (UTID).

Information regarding the UTID is in Publication 5718, Information Returns Intake

System (IRIS) Electronic Filing Application to Application (A2A) Specifications.

Note: When replacing a rejected transmission, make sure a new UTID generates for

the replacement.

After receiving a transmission, IRIS ATS will return the Receipt ID or an error message.

The Transmitter/Software Developer will use the Receipt ID (or UTID) to retrieve the

status and/or acknowledgment of the test transmission. Information on the status or

acknowledgement request is in Publication 5718.

The following table describes the transmission statuses and actions required.

Publication 5719

10

Table 4-1: Transmission Statuses and Actions

Status

Description

Action

Processing

IRS has not completed

processing the transmission.

The Transmitter must check

back later.

If this status persists for more than seven

days, contact the Help Desk for further

assistance.

Accepted

IRS has completed

processing the transmission

and found no errors.

Contact the Help Desk for an IRIS ATS

review.

Partially

Accepted

IRS has rejected at least

one submission in the

transmission.

Fix all errors and resubmit as an original

transmission prior to contacting the Help

Desk for an IRIS ATS review.

Accepted

with Errors

IRS has found error(s) in the

transmission or submission.

Fix all errors and resubmit as an original

transmission prior to contacting the Help

Desk for an IRIS ATS review.

Rejected

IRS has rejected all

the submissions in the

transmission.

Fix all errors and resubmit as an original

transmission prior to contacting the Help

Desk for an IRIS ATS review.

Not Found

IRS could not find a transmission corresponding to the

Receipt ID or UTID provided.

Verify Receipt ID or UTID and resubmit

Acknowledgement request using Receipt

ID or UTID.

The TCC and/or Form Indicator updates

upon confirmation that the “Accepted”

status was received.

Note: In IRIS ATS only, resubmit as an original transmission until an “Accepted” status

is received. In IRIS Production, an “Accepted with Errors” status requires a correction

transmission, and a “Rejected” status requires a replacement transmission.

y Software Developers must contact the Help Desk once their transmission receives

an “Accepted” status. When the Software Developer passes IRIS ATS, the Software

Package Status and Software ID Status will move from “Test” to “Production.” The

Software Developer TCC will remain in “T” status.

If you have questions, you can contact the Help Desk at 866-937-4130 between 7:30

a.m. and 7:00 p.m., ET, Monday through Friday. If you are out of the country and need

assistance, you can call +1-470-769-5100 (not toll-free).

Publication 5719

11

4.2 Validating Manifest Elements in Test Transmissions

A few of the manifest validation examples are specified here:

y Test transmissions require the inclusion of a Test File Indicator set to “T” to match

the status of the Form T/P Indicator. If the Test File Indicator is not set to “T,” the

transmission will reject.

y The TransmitterControlCd (TCC) is required. For the transmitter group you must use

the EIN and name as it appears on the IRIS TCC application.

y The TransmitterControlCd and the TCC portion of the UTID must match.

y Software Developers should use the Software Developer TCC. Transmitters passing

communication tests should use their Transmitter TCC.

y The transmission must include a verifiable Software ID. IRIS ATS will accept

transmissions from a verifiable Software ID regardless of the Software ID status

(“Production” or “Test”). If IRIS ATS cannot verify the Software ID, the transmission

will reject.

For more information on the IRIS Manifest, refer to Publication 5718, Information

Returns Intake System (IRIS) Electronic Filing Application to Application (A2A)

Specifications, found at www.irs.gov/iris

www.irs.gov/iris.

For technical assistance in resolving manifest errors, you can contact the Help Desk at

866-937-4130 between 7:30 a.m. and 7:00 p.m., ET, Monday through Friday. If you are

out of the country and need assistance, you can call +1-470-769-5100 (not toll-free).

5. Communication Test for Transmitters

Transmitters must use approved software that has passed IRIS ATS to prepare and

transmit information returns and they must complete an error-free communication test.

The communication test is completed successfully by sending one transmission

with one submission with two records that is accepted. The communication test

has passed when the customer receives their acknowledgement, see Table 4-1. If

accepted, Transmitters must contact the Help Desk and provide their Receipt ID to

have their TCC T/P Indicator moved from “Test” to “Production”. This will complete the

communication test.

Publication 5719

12

Software Developers, who are also Transmitters, are not required to perform a

separate communication test. If offered, the IRS encourages obtaining software

support from the software provider.

Note: IRIS ATS form examples are available at www.irs.gov/irisats

6. Testing Guidelines for Software Developers

When testing software, use your Software Developer (SWD) TCC, which is permanently

set to “T” for test. Always use your Transmitter Name and EIN from the

IRIS TCC application.

IRIS ATS Transmissions must contain the following:

y Transmission manifest.

y Five submissions with each submission including two records (10 records total).

y To expedite the review process, please submit one transmission that includes five

submissions.

y If you do not develop software for at least five form types, please send at least one

submission for each form type you are developing, repeating form types as needed

for a total of five submissions with two recipients each.

y If your software supports corrections, a second transmission with one submission

and one corrected record is needed to pass ATS.

y A Combined Federal/State Filing Program (CF/SF) test filing is required if stated in

the application that the software will be participating in CF/SF Program. It can be

included as one of the five submissions.

After passing IRIS ATS testing, Software Developers may continue testing throughout

the year with their own test data.

6.1 Steps for Passing IRIS ATS

All transmissions submitted should be error free and receive a status of “Accepted.”

Software Developers should contact the Help Desk to request a review of their

“Accepted” IRIS ATS Receipt IDs. They will need to provide the following:

• “Accepted” Receipt IDs (Alphanumeric and case sensitive)

• Submission ID for CF/SF, if applicable

Publication 5719

13

• Software Developer TCC

• Software Package ID

• Company Name and position within company

• Phone number

• Email address

Once the transmission has passed IRIS ATS, and has been reviewed by the Help Desk,

the Software Package status and the Software ID status will move from “Test”

to “Production.”

6.1.1 Taxpayer Identification Number (TIN) Requirements

All IRIS ATS TINs for the Issuer and Recipient must begin with three zeros and have a

combination of any digits after (Ex.000-11-1111 or 00-0111111). Taxpayer live data must

not be submitted in IRIS ATS. The IRIS ATS environment is not a secure environment

and testing of live TINs will result in a rejection.

Note: The Transmitter name and TIN must match the IRIS TCC application. Do not use

a TIN starting with zeros in the Transmitter group.

7. Acronyms List

Acronym

Definition

A2A

Application to Application

API

Application Program Interface

ATS

Assurance Testing System

CF/SF

Combined Federal/State Filing

ID

Identification

IRIS

Information Returns Intake System

IRS

Internal Revenue Service

P

Production

PY

Processing Year

SOR

Secure Object Repository

T

Test

Publication 5719

14

Acronym

Definition

TCC

Transmitter Control Code

TFA

Taxpayer First Act

TIN

Tax Identification Number

TY

Tax Year

UTID

Unique Transmission Identifier

XML

Extensible Markup Language

8. XML Resources

Below are resources that relate to XML Schemas, software tools and parsers. The

IRS does not endorse any products, whether commercial, open source, or privately

produced. These resources are for information only. Any third-party editor or parser

yielding valid, well-formed XML may be used.

y Altova XMLSpy XML Editor

y Apache Project Directory

y W3C XML Home Page

y W3C XML Schema Home Page

y xerces.apache.org/

Publication 5719 (Rev. 8-2025) Catalog Number 93553M Department of the Treasury Internal Revenue Service www.irs.gov