What Is IRS IRIS? The New IRS E-Filing System Explained

IRIS — the Information Returns Intake System — is the IRS's current electronic filing platform for information returns such as 1099 forms. It replaced the legacy FIRE (Filing Information Returns Electronically) system and represents a significant modernization of how businesses submit tax information returns to the IRS.

IRIS at a Glance

IRIS is a web-based system that allows businesses, tax professionals, and authorized e-file providers to electronically submit information returns to the IRS. The system launched in 2023 as part of the IRS's broader technology modernization initiative.

  • Full name: Information Returns Intake System
  • Operated by: The Internal Revenue Service (IRS)
  • Purpose: Electronic filing of information returns (1099 series and others)
  • Replaces: The FIRE system (Filing Information Returns Electronically)
  • Access: Through the IRS website or via authorized software transmitters

What Did IRIS Replace?

Before IRIS, the IRS used the FIRE system (Filing Information Returns Electronically) for electronic submission of information returns. FIRE was a text-based, dial-up-era system that required filers to upload fixed-width ASCII files in a rigid format.

The FIRE system was fully retired, and IRIS is now the sole electronic filing channel for information returns. For a detailed comparison, see our guide on IRS FIRE vs IRIS.

Who Can Use IRIS?

IRIS is available to any business or individual required to file information returns with the IRS. This includes:

  • Businesses of any size — From sole proprietors filing a handful of 1099s to large companies filing thousands.
  • Tax professionals — Accountants, CPAs, enrolled agents, and bookkeepers filing on behalf of clients.
  • Authorized e-file providers — Software companies approved by the IRS to transmit filings on behalf of their users.

If you are filing 10 or more information returns, e-filing through IRIS (or an IRIS-connected provider) is mandatory.

Two Ways to File Through IRIS

Option 1: IRIS Taxpayer Portal (Free)

The IRS provides a free, web-based portal where you can manually enter and submit information returns. This option works well for businesses filing a small number of forms. Key features of the portal include:

  • Free to use — no software purchase required
  • Form-by-form data entry through a web interface
  • Filing status tracking and confirmation
  • Ability to save drafts and return later
  • Correction filing support

Option 2: IRIS Application-to-Application (A2A) Channel

For higher-volume filers, the IRS offers an API-based channel that allows authorized software to transmit filings directly to IRIS. This is the method used by 1099 filing software like Thomas Ledger. The A2A channel supports:

  • Bulk filing of hundreds or thousands of forms
  • Automated data transmission without manual entry
  • Real-time filing status responses
  • Integration with accounting and payroll systems
  • Correction and void submissions

Supported Forms

IRIS supports electronic filing for a wide range of information returns, including:

  • 1099-NEC (Nonemployee Compensation)
  • 1099-MISC (Miscellaneous Information)
  • 1099-INT (Interest Income)
  • 1099-DIV (Dividends and Distributions)
  • 1099-K (Payment Card and Third-Party Network Transactions)
  • 1099-B (Proceeds from Broker and Barter Exchange Transactions)
  • 1099-R (Distributions from Pensions, Annuities, Retirement Plans, etc.)
  • And other information return types in the 1099 series

The IRS continues to expand the list of forms accepted through IRIS. Check the IRS website for the most current list of supported forms.

Benefits of IRIS Over the Old FIRE System

  • Modern web interface — IRIS uses current web technologies instead of the text-based interface of FIRE.
  • Better error handling — IRIS provides clearer error messages and real-time validation, helping filers correct issues before submission.
  • Free taxpayer portal — Small filers can use the web portal at no cost, whereas FIRE required file formatting that practically necessitated software.
  • Improved security — IRIS uses modern authentication and encryption standards.
  • API-based transmission — The A2A channel uses modern API protocols, making integration easier for software developers and providers.
  • Status tracking — Filers can check the status of their submissions in real time through the portal or the API.

How to Access IRIS

To use the IRIS Taxpayer Portal directly, you need:

  1. An IRS account — Create or sign in to your account at IRS.gov.
  2. Identity verification — Complete the ID.me identity verification process if you have not already.
  3. Navigate to IRIS — Access the IRIS Taxpayer Portal through the IRS website.

Alternatively, you can file through IRIS using an authorized e-file provider like Thomas Ledger, which handles the technical connection to IRIS on your behalf. This approach is faster for most filers because it eliminates manual data entry and provides additional features like TIN verification and bulk filing.

E-File Through IRIS the Easy Way

Thomas Ledger connects directly to IRS IRIS so you do not have to. Upload your data, review, and submit — we handle the transmission, confirmations, and corrections.

Start Filing Now

Frequently Asked Questions

Is IRS IRIS free to use?

Yes, the IRIS Taxpayer Portal is completely free. The IRS provides a web-based interface where you can manually enter and submit information returns at no cost. For higher volumes, many filers prefer to use an authorized e-file provider that connects to IRIS through the A2A channel, which may involve a software fee but saves significant time.

Do I need special software to use IRIS?

No special software is required to use the IRIS Taxpayer Portal. You only need a web browser and an IRS account with ID.me identity verification. However, if you are filing more than a handful of forms, using e-filing software that connects to IRIS through the A2A channel is significantly faster and reduces data entry errors.

Is the FIRE system still available?

No. The IRS fully retired the FIRE (Filing Information Returns Electronically) system, and IRIS is now the sole electronic filing channel for information returns. All filers who previously used FIRE must now use IRIS or an IRIS-connected provider. For more details on what changed, see our guide on IRS FIRE vs IRIS.

What forms does IRIS support?

IRIS supports a wide range of information returns in the 1099 series, including 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-K, 1099-B, and 1099-R, among others. The IRS continues to expand the list of accepted forms. Check the IRS website for the most current roster of supported form types.

How do I get access to IRIS?

To access the IRIS Taxpayer Portal, create or sign in to your IRS account at IRS.gov and complete the ID.me identity verification process. Once verified, you can navigate to the IRIS portal to begin filing. Alternatively, you can file through IRIS indirectly by using an authorized provider like Thomas Ledger, which handles the connection for you. Learn more in our step-by-step filing guide.

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