Free IRIS guide
IRIS for accountants and third-party filers
Filing for dozens of clients through FIRE? IRIS works differently: one Transmitter TCC, a 25-client saved-issuer list, 100-record uploads and a Receipt ID for every batch. Here's how to set your firm up and run the season, plus a planner that sizes your workload.
The planner and tracker run entirely in your browser. Client names you enter aren't sent to us or stored.
Short answer
Accounting firms filing 1099s for clients through IRIS apply once as a Transmitter (Issuers can only file for their own business) and get one IRIS Taxpayer Portal TCC for all clients, plus a separate TCC for A2A. The portal saves up to 25 issuers for keyed forms; CSV uploads carry each client's payer details on every row and can include several issuers. Each batch gets a Receipt ID to log against the client. Wrong client names or EINs can't be fixed with an IRIS correction; they need a letter to the IRS.
- FIRE takes no submissions after November 19, 2026
- Don't file the same returns in two systems
- The IRS doesn't track whether recipient copies were sent
- One extension request per client TIN, or a bulk CSV
Last reviewed against IRS Publication 5717 (Rev. 9-2026) and Publication 5903.
Client workload planner
The tracker has one row per batch of up to 100 forms, with columns for the client EIN, portal nickname, Receipt ID, status, errors, corrections, recipient copies and extensions.
Setting your firm up
- Apply as a Transmitter. Transmitters file for their own business and for others; Issuers only for the business on the application, and you can't pick both. You get one TCC for the Taxpayer Portal and a separate one if you add A2A. Full walkthrough: IRIS TCC application.
- List the right people. At least two Responsible Officials and two Contacts (one each for sole proprietors, S corporations and single-member LLCs), plus up to two Authorized Delegates, who can transmit returns. Each person needs an IRS account verified with ID.me.
- Keep the application current. Adding or removing people or roles, or changing the DBA, means the Responsible Officials or Authorized Delegates sign again. A new firm EIN means a new application.
- Know who filed what. View Submitted Forms lists the transmissions associated with the signed-in user, so record who submitted each batch alongside its Receipt ID.
- Switching TCCs: the portal's Account menu shows which TCC you're signed in under and lets you change it.
Running the season
- Collect W-9s and confirm names and TINs. Missing or mismatched recipient TINs are the most common source of errors and later B notices. Get them before January. Form W-9 (PDF)
- Set up each client. Key-in filers save each client in Issuer Management (up to 25, nickname required) before starting forms. CSV filers put the client's payer details on every row. Sign in to the IRIS Taxpayer Portal
- Do 1099-NEC clients first. 1099-NEC is due to the IRS and recipients by January 31, with no automatic extension. 1099-NEC instructions
- Build and upload files. Keep each CSV upload to 100 records (Pub 5717 allows 250, but Pub 5719 says 100) and each submission to 100 forms. One client and one form type per file keeps tracking simple. IRIS CSV template guidelines (ZIP)
- Review, submit and record the Receipt ID. Every transmission gets a Receipt ID. Log it against the client straight away.
- Check statuses. Allow up to 7 days. Accepted with Errors means corrections; Rejected or Partially Accepted means a replacement within 60 days.
- Furnish recipient copies. Download recipient PDFs from View Submitted Forms (up to 100 per download). The IRS doesn't track whether you sent them; you're still responsible. Furnishing rules: Publication 1099
- Request extensions where needed. One request per client TIN, or a single Bulk Automatic Extension Request CSV, by each form's due date.
The limits that shape a firm's workflow
| Limit | What it means for you |
|---|---|
| 25 saved issuers | Clients must be saved before you key their forms; past 25 you rotate them or use CSV uploads. |
| 100 records per CSV upload, 100 forms per submission | Large clients are split into batches, each with its own Receipt ID. |
| 100 PDFs per recipient-copy download | Plan downloads per batch. |
| One extension per issuer TIN | Use the Bulk Automatic Extension Request CSV for many clients. |
| One correction per form | A second fix goes on the latest accepted correction. |
| TCC deleted after 3 unused years | Filing returns or extensions keeps it alive. |
Things that trip firms up
- Filing the same returns twice: in IRIS and FIRE, or the portal and A2A. The IRS warns it creates duplicates and possible penalty notices.
- Client payer errors (wrong client name or EIN) can't be fixed with an IRIS correction; they need a letter to the IRS. Details in the IRIS corrections wizard.
- Forgetting the FIRE cut-off: FIRE takes its last submissions on November 19, 2026, including corrections to FIRE-filed returns.
- Using an old FIRE TCC: it won't work in IRIS, and neither will an A2A TCC in the portal.
More: portal guide, CSV builder, extensions, errors and statuses.
Sources
Questions
IRIS questions from firms
Can an accountant file 1099s for clients in IRIS?
Yes. Apply for an IRIS TCC with the Transmitter role, which covers filing for your own firm and for other businesses. The Issuer role only covers the business named on the application, and you can't select both.
How many clients can I save in the IRIS Taxpayer Portal?
Up to 25 saved issuers, each with a nickname. Keyed-in forms need the issuer saved first, so with more clients you'll rotate saved issuers or use CSV uploads, where the payer details are on each row.
Who at my firm can use our IRIS TCC?
The people on the TCC application: Responsible Officials, Authorized Delegates (who can transmit returns) and Contacts, each with their own IRS account. If someone joins or leaves, update the application; adding or removing people requires the Responsible Officials or Authorized Delegates to sign it again.
Do I need a separate TCC for each client?
No. One Transmitter TCC covers all your clients for the method it was issued for. You do need separate TCCs for the Taxpayer Portal and for A2A.
What happens if my firm doesn't use its IRIS TCC for a while?
A TCC that isn't used to file returns or request an extension for three consecutive years is deleted and can't be reactivated; you'd have to apply again.
How do I fix a client's payer name or EIN filed incorrectly?
IRIS corrections can't change issuer details. Write to the IRS in Kearneysville, WV, with the issuer's details, the error, tax year, correct TIN, your TCC, return type, number of payees and filing method.
Is there an easier option than IRIS for a firm?
An authorized e-file provider files under its own credentials, so you don't need a TCC, saved-issuer workarounds or per-upload tracking for each client.
File for every client from one account
EFileForMe is an authorized e-file provider. Create a free account, add your clients' forms by hand or by import, and we file them with the IRS. You don't need your own TCC.