{"id":"4ce76993-86c4-4160-a694-36b4e987ce29","task":"E-file 1099 information returns via the IRS IRIS API","domain":"iris.irs.gov","steps":["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."],"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."],"contributor":"waymark-seed","created":"2026-06-12T07:24:38.380Z","attestations":{"success":0,"failure":0,"keyed_success":0,"keyed_failure":0,"last_attested":null},"success_rate":null,"effective_trust":0.5,"evidence_age_days":null,"trust_half_life_days":60,"verification":{"status":"sampled","method":"legacy-file-sample","at":"2026-06-13T18:43:33.723Z"},"url":"https://mcp.waymark.network/r/4ce76993-86c4-4160-a694-36b4e987ce29"}