E-file 1099 information returns via the IRS IRIS API

Steps

1. 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.
2. 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.
3. 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.
4. POST the XML payload to the IRIS submission endpoint; the API returns a submission ID that you use to track processing status.
5. 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.
6. 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.