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Use IRIS to E-File 1099s with the IRS
IRIS Replaces FIRE: IRS's File Information Returns Electronically (FIRE) system has been replaced by the Information Returns Intake System (IRIS). For details, see the IRS's post, E-file Forms 1099 with IRIS.
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Threshold is 10 or More: Electronic filing threshold has been lowered from 250 to 10, requiring electronic filing for most filers.
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Create a Digital ID to Streamline Access: If you do not have an account for secure online government services (including the IRS) consider creating one. Visit ID.me to learn more.
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Obtain Transmitter Control Code (TCC): The TCC is essential for opening and accessing your account in IRIS. Visit IRIS Application for TCC.
NOTE: Apply for your TCC as soon as possible, the application process may take 45 days or more to complete.
If you have applied for but not received your TCC, it would be prudent to file Form 8809 Extension of Time to File Information Returns before the March 31, 2024, filing deadline.
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Uploading Files to IRIS Website: Depending on how many 1099-S returns you're filing, there are different tools to use.
100 or fewer? Use the CSV (Comma Separated Values) template available upon logging into the IRIS website.
đź’» REsource Users: Use the REsource application to retrieve your reportable files and create a CSV file in accordance with the IRS template. Run the app, save the CSV file, login to IRIS website with your TCC, and upload the CSV file. See details on our web post.
NOTE: The IRS may reject the filing for unknown reasons. If you experience this, contact the IRS Helpline, 866.937.4130.
More than 100? Use the IRS's A2A (Application to Application) method.
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