As a reminder, current FIRE users must complete an Information Returns Intake System (IRIS) Application for TCC and transition to IRIS to file tax year 2026 information returns during the 2027 filing season. IRIS will be the only information returns electronic filing system, including current year, prior year, or corrections, after Jan. 1, 2027. School systems must 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 school systems with applying for IRIS credentials which are required to submit 1099s next year. The information in this document comes mainly from the IRS website and contains what is most relevant and helpful to school systems in one document. Note that some of the terminology has been changed to be applicable (businesses to districts, etc.)
School systems need a minimum of 2 people to sign up for this access and it is best to have those who are applying for access 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 essential that both people fully complete this process and that you then verify you have received a TCC for IRIS. Otherwise, you still do not have the access needed for 1099 reporting.
It is strongly recommended that school systems work on obtaining IRIS Credentials now, if you haven’t already done so. Working on obtaining these IRIS credentials now 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.