Prerequisites

Before you set up IRIS 1099 electronic filing:

• Verify the current IRS requirements for the reporting year, including the applicable IRIS schema and business rule package. Obtain the appropriate IRIS credentials for the filing channel. Use an IRIS Taxpayer Portal TCC for Taxpayer Portal filings and an IRIS A2A TCC for A2A filings.

• For IRIS Taxpayer Portal filing requirements, see IRS Publication 5717, Information Returns Intake System (IRIS) Taxpayer Portal User Guide.

• For IRIS A2A filing requirements, including TCCs, software IDs, and schema and business rule packages, see IRS Publication 5718, Information Returns Intake System (IRIS) Electronic Filing Application to Application (A2A) Specifications. For information about IRIS Assurance Testing System (ATS) testing, see IRS Publication 5719, Information Returns Intake System (IRIS) Test Package for Information Returns.