Understanding IRIS 1099 Electronic Filing
The Information Returns Intake System (IRIS) is the IRS system for electronically filing information returns. Beginning with tax year 2026, EnterpriseOne supports generating IRIS filing output for the following forms:
- 1099-MISC
- 1099-NEC
- 1099-R
The Information Returns Intake System (IRIS) supports two electronic filing methods:
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IRIS Taxpayer Portal
The IRIS Taxpayer Portal is a free, web-based interface for small and mid-size filers. You can manually enter return information or upload a CSV file to populate tax forms in the portal. EnterpriseOne can generate the CSV output file, but you must manually upload the file through the IRIS Taxpayer Portal.
See Publication 5717, Information Returns Intake System (IRIS) Taxpayer Portal User Guide.
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IRIS Application to Application (A2A)
IRIS Application to Application (A2A) is an automated, system-to-system API interface for software developers, transmitters, and high-volume filers. A2A bypasses the Taxpayer Portal and securely transmits data to IRIS in XML format.
