As a reminder, the Tax year 2026/Filing season 2027 is the targeted date for the retirement of the FIRE system. The Information Returns Intake System (IRIS) will be the only system for information returns for filing season 2027. Districts will need to have their IRIS Credentials, to be able to submit their 1099 information to the IRS next year.
Please see the linked document, Obtaining IRIS Credentials. This resource has been put together to assist districts with applying for IRIS credentials for submitting 1099s next year. The information in this document comes mainly from the IRS website and contains what is most relevant and helpful to districts in one document. Note that some of the terminology has been changed to be applicable (businesses to districts, etc.).
Districts need a minimum of 2 people to sign up for this access and it is best to have those who are applying for access to do so together so the verification information is received at roughly the same time, and the second part can then be completed together.
It is strongly recommended that districts begin working on obtaining IRIS Credentials now, if you haven’t already done so. Getting started early will reduce the stress that could arise from applying closer to the date the access is needed.
If you have any questions or issues while trying to complete the application process or with obtaining the TCC (Transmitter Control Code), please contact the IRS to assist you with these items as they will address those questions. Additional IRS information regarding IRIS and IRIS help desk information, can be found here.