What Is IRS IRIS? Portal vs A2A, TCC, and the FIRE Cutoff

IRIS, the Information Returns Intake System, is the IRS's e-file system for information returns: the 1099 series, the 1098 series, W-2G, 1042-S, 3921, 3922, and the 5498 series. It replaces FIRE, the fixed-width-file system the IRS has run since the 1980s. FIRE's last filing day is November 19, 2026, at 3 p.m. ET; after January 1, 2027, IRIS is the only IRS e-file system for information returns, including corrections and prior-year filings (IRS FIRE page).

This page is the definitional companion to our FIRE to IRIS transition guide. The guide covers how to migrate; this page covers what IRIS is, the two ways into it, who needs a Transmitter Control Code, and which forms it takes.

Key Takeaways

• IRIS has two front doors. The Taxpayer Portal (a web application with manual entry or CSV uploads capped at 250 records per file) and A2A, Application to Application, system-to-system XML transmission for volume filers.
• Both doors require an IRIS TCC if you file yourself. FIRE TCCs do not carry over, and an IRIS TCC can take up to 45 days. Filing through a transmitter means filing under the transmitter's TCC instead.
• A2A is where the credentialing stack lives. TCC application, ID.me identity proofing, API client ID, schema package, X.509/JWKS certificates, and Assurance Testing System (ATS) certification before the first live transmission.
• IRIS validates at intake. Schema and business rules are enforced at submission, and TINs and names are checked against IRS records, where FIRE only checked file format.

What Is IRIS?

The IRS describes IRIS as "a modernized system that receives information through two intake channels: IRIS Taxpayer Portal/UI and IRIS Application to Application (A2A)" (IRS, E-file information returns with IRIS). It opened in January 2023 for tax year 2022 returns and has expanded every year since: the 1098 series was added in 2024 and 1042-S in January 2026.

Functionally, IRIS is three things at once:

1. An intake system. It accepts information returns as XML (A2A) or as keyed entries and CSV uploads (portal), instead of the Publication 1220 fixed-width text files FIRE required.
2. A validation engine. Submissions are checked against the IRIS schema and IRS business rules at intake. TINs and payee names are matched against IRS records at submission, and mismatches come back as "Accepted with Errors" instead of a CP2100 notice months later.
3. A system of record. IRIS stores what you filed, lets portal users download payee copies, and handles corrections inside the system rather than through a resubmitted file.

IRIS vs FIRE at a Glance

When FIRE Closes

The IRS states the schedule on its FIRE page (source):

The IRS's own instruction to FIRE users is explicit: "Current FIRE users must complete an Information Returns Intake System (IRIS) Application for TCC and transition to IRIS to file tax year 2026 information returns during the 2027 filing season." That sentence applies to organizations that file for themselves. If you file through a transmitter, the transmitter's TCC is the one that matters.

The Two Front Doors: IRIS Taxpayer Portal vs A2A

The portal is the IRS's free option and it works at a few hundred forms. At 1,000 forms and up, 250-record uploads, hand-keyed corrections, and no test environment stop being a workflow. That is the population A2A exists for, and A2A is where the credentialing work lives.

What A2A Requires If You File Yourself

The IRS lists four steps to start filing through A2A (IRS): apply for an IRIS A2A TCC, get an API client ID, obtain a schema package, and submit ATS transmissions. In practice the stack looks like this:

1. IRIS A2A TCC. Filed through the IRIS Application for TCC on irs.gov, with ID.me identity proofing for the responsible officials. Allow up to 45 days.
2. API client ID. Issued after the TCC, used to authenticate your system.
3. Schema package. The IRIS XML schemas, distributed in packages that expire after 60 days, so your build has to track IRS releases.
4. Certificates. An X.509 certificate and a JWKS endpoint for the mTLS connection and OAuth2 token exchange.
5. ATS certification. Test transmissions that pass IRS validation before your first live filing, repeated each year.

Then the ongoing work: building and maintaining the XML, encoding the IRS business rules the schema does not express, and handling acknowledgments, statuses, and corrections.

Filing through a transmitter instead. A transmitter holds the TCC, the certificates, and the ATS certification, and files on your behalf. Morado is a fully certified IRIS A2A transmitter under its own production TCC, so customers file under Morado's TCC. You skip: the TCC application · ID.me proofing · X.509/JWKS cert setup · annual ATS testing.

Do You Need Your Own IRIS TCC?

Only if you file yourself. Both the Taxpayer Portal and A2A require an IRIS TCC, and the IRS is clear that FIRE TCCs do not carry over. Three facts decide the question:

• The application takes up to 45 days. Budget that against the January filing season; an application still in process in January delays your first transmission.
• The portal needs a TCC too. Moving from FIRE to the portal does not avoid the application, it only avoids ATS and the API client ID.
• A transmitter's TCC covers you. If Morado, or any transmitter, files for you, the transmitter's production TCC is the credential on the transmission. There is nothing for you to apply for.

Teams that have filed under their own FIRE TCC for years often assume they must repeat the exercise in IRIS. They do not, unless they want to build and maintain the A2A connection themselves.

Which Forms IRIS Accepts

For processing year 2026, the IRS lists the following forms as accepted through IRIS (IRS):

• 1099 series: 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DA, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB
• 1098 series: 1098, 1098-C, 1098-E, 1098-F, 1098-Q, 1098-T
• 5498 series: 5498, 5498-ESA, 5498-QA, 5498-SA
• Others: W-2G, 1042-S, 1097-BTC, 3921, 3922

The IRS has announced Forms 8027 and 8955-SSA for filing year 2027 (IRIS Application for TCC). Two things IRIS does not cover: Affordable Care Act Forms 1095-B and 1095-C, which file through the separate AIR system, and W-2, which files with the Social Security Administration.

The IRIS XML Schema, Briefly

Publication 1220 defines a flat file: fixed-width records, one per line, names in a single combined field. The IRIS schema is hierarchical XML: a transmission carries a Unique Transmission Identifier, each submission carries its issuer and its returns, and names are split into separate elements (first, middle, last, suffix, business). Validation rules are enforced at submission, so a file that FIRE would have accepted on structure alone can be rejected by IRIS on a business rule. Our transition guide walks through the schema in detail.

Corrections in IRIS

Corrections are filed inside IRIS rather than by resubmitting a file. Portal users key each correction manually; A2A filers transmit a corrected record as XML, tied to the original submission's receipt. From January 1, 2027, corrections to returns originally filed through FIRE also go through IRIS, since FIRE will no longer accept anything.

What IRIS Does Not Do

• State filing. IRIS is federal. Some states participate in the Combined Federal/State Filing program for certain forms; many require direct state filing, usually in the Publication 1220 format.
• Data preparation. IRIS will reject a record with a combined name field or a malformed TIN. Splitting names, validating TIN formats, and standardizing addresses happen before submission, in your systems or your transmitter's.
• A portal test environment. ATS exists for A2A. Portal filers have no sandbox; the first submission is live.

Where Morado Fits

Morado is a fully certified IRIS A2A transmitter filing under its own production TCC. Teams that file their own information returns keep the function in-house and file through Morado instead of building the A2A stack above:

• Ingest what you already produce. Publication 1220 FIRE files, spreadsheets, and ERP or core-system exports.
• Validate before the IRS sees it. Every batch is checked against IRIS schema and business-rule classes, with errors explained in plain English.
• Transmit directly. Submissions go from Morado to the IRS A2A endpoint over mTLS with OAuth2, under Morado's production TCC. No reseller in the path.
• Correct and prove. Corrections run through the same pipeline as originals, and every batch keeps an audit trail with the transmitted XML and the IRS acknowledgment.

Production proof: a Southern California tribal casino's W-2G season, filed through IRIS A2A. Read the case study →

Seasonal pricing by volume tier, quoted up front. You know the season's cost before you file.

Book a demo or read the FIRE to IRIS transition guide.

By Industry

• Banks and bank holding companies →
• Credit unions and CUSOs →
• Casinos, sportsbooks, racetracks, and tribal gaming →
• Universities and higher education →
• Public pension and retirement systems →
• Insurance carriers →

Frequently Asked Questions

What is IRS IRIS?

IRIS, the Information Returns Intake System, is the IRS e-file system for information returns such as the 1099 series, the 1098 series, W-2G, and 1042-S. It opened in January 2023 and replaces FIRE. After January 1, 2027, IRIS is the only IRS e-file system for information returns, including corrections and prior-year filings.

What is the difference between IRIS and FIRE?

FIRE accepts fixed-width text files in the Publication 1220 format and checks file structure. IRIS accepts XML (or CSV uploads through its portal), validates schema and business rules at intake, checks TINs and names against IRS records at submission, stores filed forms, and handles corrections inside the system. FIRE's last filing day is November 19, 2026, at 3 p.m. ET.

When does FIRE shut down?

The last day to file information returns through FIRE is November 19, 2026, at 3 p.m. ET, per the IRS FIRE page. The FIRE test system closes November 1, 2026, and changes to FIRE TCC applications end November 9, 2026. After January 1, 2027, IRIS is the only IRS e-file system for information returns, including corrections and prior-year filings.

What is the difference between the IRIS Taxpayer Portal and A2A?

The Taxpayer Portal is a web application: you key returns by hand or upload CSV files capped at 250 records each, and corrections are keyed manually. A2A (Application to Application) is system-to-system XML transmission for high-volume filers. A2A requires an IRIS A2A TCC, an API client ID, the IRS schema package, and Assurance Testing System (ATS) certification before live filing.

Do I need my own IRIS TCC?

Only if you file yourself, through the portal or through A2A. FIRE TCCs do not carry over; the IRS is no longer accepting new FIRE TCC applications, and an IRIS TCC can take up to 45 days. If you file through a transmitter such as Morado, you file under the transmitter's production TCC and skip the application.

Am I required to e-file information returns?

Yes, above a low threshold. Starting with tax year 2023 returns, filers with 10 or more information returns in aggregate must file them electronically, per the IRS. For most organizations that means every 1099, 1098, and W-2G goes through IRIS once FIRE closes.

What is IRIS ATS testing?

The Assurance Testing System is the IRS test environment for A2A filers. Before transmitting live returns, a self-filing A2A transmitter must submit test transmissions that pass IRS validation. Portal filers do not go through ATS. A transmitter such as Morado maintains ATS certification on its customers' behalf.

Which forms can be filed through IRIS?

For processing year 2026, IRIS accepts the 1099 series (including 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-K, 1099-B, and 1099-DA), the 1098 series (1098, 1098-T, 1098-E, 1098-C, 1098-F, 1098-Q), W-2G, 1042-S, 1097-BTC, 3921, 3922, and the 5498 series. The IRS has announced Forms 8027 and 8955-SSA for filing year 2027.

Does IRIS accept Publication 1220 files?

No. IRIS accepts XML built to the IRIS schema through A2A, or CSV uploads through the Taxpayer Portal. Publication 1220 fixed-width files are the FIRE format and have to be converted. Most states still accept or require Pub 1220 files for state direct filing, so the format is not going away, only its use with the IRS.

Does filing through IRIS satisfy state filing requirements?

No. IRIS is federal only. Some states participate in the Combined Federal/State Filing program for certain forms; many require direct state filing, usually in the Publication 1220 format. Check each state's requirements separately.

Do Forms 1095-B and 1095-C go through IRIS?

No. Affordable Care Act forms 1095-B and 1095-C are filed through the IRS AIR system, which has its own TCC and schemas. AIR is unaffected by the FIRE retirement.

Is Morado an IRIS transmitter?

Yes. Morado is a fully certified IRIS A2A transmitter filing under its own production TCC. Customers file under Morado's TCC and skip the TCC application, ID.me proofing, X.509/JWKS certificate setup, and annual ATS testing.