Apply for IRIS access on the IRS portal; for Application-to-Application (A2A) filing you will need a Client ID and must upload a JSON Web Key Set (JWKS) to the IRS application, which issues credentials after validation.
Authenticate using the OAuth 2.0 client credentials flow specific to IRIS to obtain an access token; the token is used as the credential on all subsequent IRIS API calls.
Build each 1099 record as a valid XML document conforming to the IRIS schema specified in IRS Publication 5718 (Processing Year 2026 edition); the API accepts XML-formatted payloads.
POST the XML payload to the IRIS submission endpoint; the API returns a submission ID that you use to track processing status.
Poll the status endpoint with the submission ID until the response indicates accepted or rejected; for rejected submissions, parse the error codes and correct the underlying records before resubmitting.
Observe form-specific filing deadlines: 1099-NEC must be filed by the last day of January; most other 1099 forms are due by 31 March when filed electronically — IRIS replaced FIRE as the primary intake system for information returns for filing season 2027.
Known gotchas
IRIS is replacing the legacy FIRE system; FIRE will not be the primary intake path for information returns beginning with filing season 2027 — new integrations should target IRIS exclusively.
The JWKS upload and Client ID issuance process can take several days; do not begin production JWKS upload close to a filing deadline — set up credentials well in advance.
1099-NEC has an earlier deadline than most other 1099 forms; a system configured for the March 31 deadline will cause late filing penalties specifically for NEC records.
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