IRIS
IRS Information Return Intake System (IRIS)
The IRS inaugurated IRIS, their successor to the FIRE system, in January 2023. Tax year 2025 is the last year that the FIRE system will be available.
The IRIS system has 2 components:
- a web application (also known as a "portal") and
- an API server.
IRIS Portal
The portal URL is: https://la.www4.irs.gov/irportal/.
Business owners or their accountants may:
- enter data into the web application.
- or upload a comma-separated values (CSV) file for processing.
IRIS API Server
Acceptance testing is required for submitters to IRIS.
IRIS CSV
The IRIS portal accepts data in CSV format.
IRIS XML
The IRIS API accepts data in XML format.
Links to Information About IRIS
- Introduction to IRIS
- E-Filing Information Returns with IRIS
- IRIS Schemas and Business Rules
- IRIS Application for TCC (Transmitter Control Code)
- IRS Publication 5717: IRIS Taxpayer Portal User Guide
- IRS Publication 5718: INFORMATION RETURNS INTAKE SYSTEM (IRIS) ELECTRONIC FILING APPLICATION TO APPLICATION (A2A) SPECIFICATIONS
- IRS Publication 5719: Information Returns Intake System (IRIS) Test Package for Information Returns
- IRIS Assurance Testing System (ATS) Examples
- CSV Template Formatting Guidelines (ZIP)
- IRIS working group meetings and notes
IRIS CSV Data Structures — UNDER DEVELOPMENT
The CSV templates formatting guidelines (PDF) for 2025 are available now.
BUT THE CSV TEMPLATES THEMSELVES ARE NOT. They will be available in the tax year 2025 portal (January 2026). As such, 2024 CSV templates (where they exist) are linked here at this time.
The "IRIS CSV Keys 2025" column is computed from the guidelines file and is UNDER DEVELOPMENT.
| # | Form | IRIS CSV Guidelines 2025 | IRIS CSV Template 2024 | IRIS CSV Keys 2025 |
|---|---|---|---|---|
| 1 | 1042-S, Foreign Person's U.S. Source Income Subject to Withholding | |||
| 2 | 1098, Mortgage Interest Statement | |||
| 3 | 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes | |||
| 4 | 1098-E, Student Loan Interest Statement | |||
| 5 | 1098-Q, Qualifying Longevity Annuity Contract Information | |||
| 6 | 1098-T, Tuition Statement | |||
| 7 | 1099-A, Acquisition or Abandonment of Secured Property | |||
| 8 | 1099-B, Proceeds From Broker and Barter Exchange Transactions | |||
| 9 | 1099-C, Cancellation of Debt | |||
| 10 | 1099-CAP, Changes in Corporate Control and Capital Structure | |||
| 11 | 1099-DA, Digital Asset Proceeds From Broker Transactions | |||
| 12 | 1099-DIV, Dividends and Distributions | |||
| 13 | 1099-G, Certain Government Payments | |||
| 14 | 1099-INT, Interest Income | |||
| 15 | 1099-K, Merchant Card and Third-Party Network Payments | |||
| 16 | 1099-LS, Reportable Life Insurance Sale | |||
| 17 | 1099-LTC, Long-Term Care and Accelerated Death Benefits | |||
| 18 | 1099-MISC, Miscellaneous Income | |||
| 19 | 1099-NEC, Nonemployee Compensation | |||
| 20 | 1099-OID, Original Issue Discount | |||
| 21 | 1099-PATR, Taxable Distributions Received From Cooperatives | |||
| 22 | 1099-Q, Payments From Qualified Education Programs | |||
| 23 | 1099-QA, Distributions From ABLE Accounts | |||
| 24 | 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. | |||
| 25 | 1099-S, Proceeds From Real Estate Transactions | |||
| 26 | 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA | |||
| 27 | 1099-SB, Seller's Investment in Life Insurance Contract | |||
| 28 | 3921, Exercise of an Incentive Stock Option Under Section 422(b) | |||
| 29 | 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan under Section 423(c) | |||
| 30 | 5498, IRA Contribution Information | |||
| 31 | 5498-ESA, Coverdell ESA Contribution Information | |||
| 32 | 5498-QA, ABLE Account Contribution Information | |||
| 33 | 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information | |||
| 34 | W-2G, Certain Gambling Winnings |
IRIS XML Data Structures
| # | Form | IRIS Class Name | Structure (Tree) | Structure (Flat) |
|---|---|---|---|---|
| 1 | 1042-S, Foreign Person's U.S. Source Income Subject to Withholding | Form1042SDetailType | ||
| 2 | 1097-BTC, Bond Tax Credit | Form1097BTCDetailType | ||
| 3 | 1098, Mortgage Interest Statement | Form1098DetailType | ||
| 4 | 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes | Form1098CDetailType | ||
| 5 | 1098-E, Student Loan Interest Statement | Form1098EDetailType | ||
| 6 | 1098-Q, Qualifying Longevity Annuity Contract Information | Form1098QDetailType | ||
| 7 | 1098-T, Tuition Statement | Form1098TDetailType | ||
| 8 | 1099-A, Acquisition or Abandonment of Secured Property | Form1099ADetailType | ||
| 9 | 1099-B, Proceeds From Broker and Barter Exchange Transactions | Form1099BDetailType | ||
| 10 | 1099-C, Cancellation of Debt | Form1099CDetailType | ||
| 11 | 1099-CAP, Changes in Corporate Control and Capital Structure | Form1099CAPDetailType | ||
| 12 | 1099-DA, Digital Asset Proceeds From Broker Transactions | Form1099DADetailType | ||
| 13 | 1099-DIV, Dividends and Distributions | Form1099DIVDetailType | ||
| 14 | 1099-G, Certain Government Payments | Form1099GDetailType | ||
| 15 | 1099-INT, Interest Income | Form1099INTDetailType | ||
| 16 | 1099-K, Merchant Card and Third-Party Network Payments | Form1099KDetailType | ||
| 17 | 1099-LS, Reportable Life Insurance Sale | Form1099LSDetailType | ||
| 18 | 1099-LTC, Long-Term Care and Accelerated Death Benefits | Form1099LTCDetailType | ||
| 19 | 1099-MISC, Miscellaneous Income | Form1099MISCDetailType | ||
| 20 | 1099-NEC, Nonemployee Compensation | Form1099NECDetailType | ||
| 21 | 1099-OID, Original Issue Discount | Form1099OIDDetailType | ||
| 22 | 1099-PATR, Taxable Distributions Received From Cooperatives | Form1099PATRDetailType | ||
| 23 | 1099-Q, Payments From Qualified Education Programs | Form1099QDetailType | ||
| 24 | 1099-QA, Distributions From ABLE Accounts | Form1099QADetailType | ||
| 25 | 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. | Form1099RDetailType | ||
| 26 | 1099-S, Proceeds From Real Estate Transactions | Form1099SDetailType | ||
| 27 | 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA | Form1099SADetailType | ||
| 28 | 1099-SB, Seller's Investment in Life Insurance Contract | Form1099SBDetailType | ||
| 29 | 3921, Exercise of an Incentive Stock Option Under Section 422(b) | Form3921DetailType | ||
| 30 | 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan under Section 423(c) | Form3922DetailType | ||
| 31 | 5498, IRA Contribution Information | Form5498DetailType | ||
| 32 | 5498-ESA, Coverdell ESA Contribution Information | Form5498ESADetailType | ||
| 33 | 5498-QA, ABLE Account Contribution Information | Form5498QADetailType | ||
| 34 | 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information | Form5498SADetailType | ||
| 35 | W-2G, Certain Gambling Winnings | FormW2GDetailType |