Information returns (IRIS)

All 36 information returns the IRS accepts through the Information Returns Intake System (IRIS) — the 1099, 1098, 5498, W-2G, and 1042-S series — e-filed on our own A2A transmitter.

Each card lists the key line-number fields to populate for an IRIS Assurance Testing System (ATS) test record, from the IRS TY2025 IRIS ATS examples. ATS test data uses synthetic TINs that begin with 000; the transmitter EIN comes from the TCC application. 11 forms participate in Combined Federal/State Filing (CF/SF) — we use NC (North Carolina) as the example state, as does Form W-2G's state withholding.

ATS requires five submissions of two records each (plus a CF/SF record and a correction record where supported).

You can prepare and submit any of these now. Each prepared return is securely queued with our team. Actual IRS transmission through IRIS goes live once we pass ATS and receive production access — we won't claim a return is filed before then.

Form 1099-NECPreview

CF/SF · NCAvailable

Nonemployee Compensation

Payments of $600 or more to independent contractors and other nonemployees.

ATS test fields

1Nonemployee compensation

+ CF/SF record (NC): state abbreviation, state tax withheld, state income.

Prepare Form 1099-NEC →

Form 1099-MISCPreview

CF/SF · NCAvailable

Miscellaneous Information

Rents, royalties, prizes, medical payments, and other miscellaneous income.

ATS test fields

1Rents
3Other income

+ CF/SF record (NC): state abbreviation, state tax withheld, state income.

Prepare Form 1099-MISC →

Form 1099-INTPreview

CF/SF · NCAvailable

Interest Income

Interest of $10 or more paid by banks and other payers.

ATS test fields

1Interest income
3Interest on U.S. Savings Bonds and Treasury obligations

+ CF/SF record (NC): state abbreviation, state tax withheld, state income.

Prepare Form 1099-INT →

Form 1099-DIVPreview

CF/SF · NCAvailable

Dividends and Distributions

Dividends, capital-gain distributions, and related amounts.

ATS test fields

1aTotal ordinary dividends
1bQualified dividends
2eSection 897 ordinary dividends

+ CF/SF record (NC): state abbreviation, state tax withheld, state income.

Prepare Form 1099-DIV →

Form 1099-KPreview

CF/SF · NCAvailable

Payment Card and Third-Party Network Transactions

Gross payments processed for payees by card processors and payment networks.

ATS test fields

1aGross amount of payment card / third-party network transactions
3Number of payment transactions

+ CF/SF record (NC): state abbreviation, state tax withheld, state income.

Prepare Form 1099-K →

Form 1099-RPreview

CF/SF · NCAvailable

Distributions From Pensions, Annuities, IRAs, etc.

Retirement-plan and IRA distributions, with taxable amount and codes.

ATS test fields

1Gross distribution
2aTaxable amount
7Distribution codes — IRA/SEP/SIMPLE

+ CF/SF record (NC): state abbreviation, state tax withheld, state income.

Prepare Form 1099-R →

Form 1099-BPreview

CF/SF · NCAvailable

Proceeds From Broker and Barter Exchange Transactions

Sales of securities and other broker/barter proceeds and basis.

ATS test fields

1dProceeds

+ CF/SF record (NC): state abbreviation, state tax withheld, state income.

Prepare Form 1099-B →

Form 1099-GPreview

CF/SF · NCAvailable

Certain Government Payments

Unemployment compensation, state tax refunds, and other government payments.

ATS test fields

Issuer and recipient identity plus at least one non-zero amount.

+ CF/SF record (NC): state abbreviation, state tax withheld, state income.

Prepare Form 1099-G →

Form 1099-CPreview

Available

Cancellation of Debt

Discharged debt of $600 or more by financial entities and others.

ATS test fields

2Amount of debt discharged
4Debt description
6Identifiable event code

Prepare Form 1099-C →

Form 1099-SPreview

Available

Proceeds From Real Estate Transactions

Gross proceeds from sales or exchanges of real estate.

ATS test fields

1Date of closing
2Gross proceeds
3Address or legal description
6Buyer's part of real estate tax

Prepare Form 1099-S →

Form 1099-APreview

Available

Acquisition or Abandonment of Secured Property

Lender's acquisition or abandonment of property securing a debt.

ATS test fields

6Description of property

Prepare Form 1099-A →

Form 1099-CAPPreview

Available

Changes in Corporate Control and Capital Structure

Cash, stock, or property a shareholder received from a corporate change.

ATS test fields

2Aggregate amount received

Prepare Form 1099-CAP →

Form 1099-DAPreview

Available

Digital Asset Proceeds From Broker Transactions

Broker proceeds from sales or exchanges of digital assets.

ATS test fields

1aDigital asset type code (DATypeCd)
1bDigital asset name (DANm)
1cDigital asset unit quantity (DAUnitQty)

Prepare Form 1099-DA →

Form 1099-LSPreview

Available

Reportable Life Insurance Sale

Payments to a payment recipient in a reportable life-insurance sale.

ATS test fields

1Amount paid to payment recipient

Prepare Form 1099-LS →

Form 1099-LTCPreview

Available

Long-Term Care and Accelerated Death Benefits

Long-term care and accelerated death benefits paid under insurance contracts.

ATS test fields

1Gross long-term care benefits paid

Prepare Form 1099-LTC →

Form 1099-OIDPreview

CF/SF · NCAvailable

Original Issue Discount

Original issue discount of $10 or more accrued on a debt instrument.

ATS test fields

1Original issue discount for the year
7Description

+ CF/SF record (NC): state abbreviation, state tax withheld, state income.

Prepare Form 1099-OID →

Form 1099-PATRPreview

CF/SF · NCAvailable

Taxable Distributions Received From Cooperatives

Patronage dividends and other distributions from a cooperative.

ATS test fields

1Patronage dividends

+ CF/SF record (NC): state abbreviation, state tax withheld, state income.

Prepare Form 1099-PATR →

Form 1099-QPreview

Available

Payments From Qualified Education Programs (529 & 530)

Distributions from 529 and Coverdell (530) education programs.

ATS test fields

1Gross distribution
2Earnings
3Basis

Prepare Form 1099-Q →

Form 1099-QAPreview

Available

Distributions From ABLE Accounts

Distributions from a qualified ABLE account.

ATS test fields

1Gross distribution
2Earnings

Prepare Form 1099-QA →

Form 1099-SAPreview

Available

Distributions From an HSA, Archer MSA, or MA MSA

Distributions from health savings and medical savings accounts.

ATS test fields

1Gross distribution
3Distribution code
5HSA / Archer MSA / MA MSA

Prepare Form 1099-SA →

Form 1099-SBPreview

Available

Seller's Investment in Life Insurance Contract

Seller's investment in a life-insurance contract in a reportable sale.

ATS test fields

2Surrender amount

Prepare Form 1099-SB →

Form 1098Preview

Available

Mortgage Interest Statement

Mortgage interest, points, and MIP received from a borrower.

ATS test fields

1Mortgage interest received from payer(s)/borrower(s)
2Outstanding mortgage principal
3Mortgage insurance premiums

Prepare Form 1098 →

Form 1098-CPreview

Available

Contributions of Motor Vehicles, Boats, and Airplanes

Donee's report of a donated vehicle, boat, or airplane.

ATS test fields

1Date of contribution
3Vehicle or other identification number
4bDate of sale
4cGross proceeds from sale

Prepare Form 1098-C →

Form 1098-EPreview

Available

Student Loan Interest Statement

Student-loan interest of $600 or more received during the year.

ATS test fields

1Student loan interest received by lender

Prepare Form 1098-E →

Form 1098-FPreview

Available

Fines, Penalties, and Other Amounts

Fines, penalties, and amounts ordered or agreed to by a government entity.

ATS test fields

9Code

Prepare Form 1098-F →

Form 1098-QPreview

Available

Qualifying Longevity Annuity Contract Information

Status of a qualifying longevity annuity contract (QLAC).

ATS test fields

3Total premiums
4FMV of QLAC

Prepare Form 1098-Q →

Form 1098-TPreview

Available

Tuition Statement

Qualified tuition and related expenses billed by eligible institutions.

ATS test fields

1Payments received for qualified tuition and related expenses

Prepare Form 1098-T →

Form 5498Preview

CF/SF · NCAvailable

IRA Contribution Information

IRA contributions, rollovers, conversions, fair market value, and RMDs.

ATS test fields

13aPostponed / late contribution
13cCode

+ CF/SF record (NC): state abbreviation, state tax withheld, state income.

Prepare Form 5498 →

Form 5498-ESAPreview

Available

Coverdell ESA Contribution Information

Contributions and rollovers to a Coverdell education savings account.

ATS test fields

1Coverdell ESA contributions

Prepare Form 5498-ESA →

Form 5498-QAPreview

Available

ABLE Account Contribution Information

Contributions and fair market value of a qualified ABLE account.

ATS test fields

6ABLE basis eligibility code
7ABLE disability code

Prepare Form 5498-QA →

Form 5498-SAPreview

Available

HSA, Archer MSA, or MA MSA Information

Contributions and fair market value of HSA/MSA accounts.

ATS test fields

6HSA / Archer MSA / MA MSA

Prepare Form 5498-SA →

Form 1097-BTCPreview

Available

Bond Tax Credit

Tax-credit bond credits distributed to bondholders.

ATS test fields

1Bond type

Prepare Form 1097-BTC →

Form 3921Preview

Available

Exercise of an Incentive Stock Option (Section 422(b))

Transfer of stock from the exercise of an incentive stock option.

ATS test fields

1Stock option granted date
2Stock option exercised date
3Exercise price per share
4FMV per share on exercise date
5Number of shares transferred

Prepare Form 3921 →

Form 3922Preview

Available

Transfer of Stock Acquired Through an ESPP (Section 423(c))

Transfer of stock acquired under an employee stock purchase plan.

ATS test fields

1Stock option granted date
2Stock option exercised date
3Exercise price per share
4FMV per share on exercise date
6Number of shares transferred

Prepare Form 3922 →

Form W-2GPreview

State · NCAvailable

Certain Gambling Winnings

Reportable gambling winnings and any federal income tax withheld.

ATS test fields

1Reportable gambling winnings
2Date won
3Type of wager
7Winnings from identical wagers
13State abbreviation
15State tax withheld

Prepare Form W-2G →

Form 1042-SPreview

Available

Foreign Person's U.S. Source Income Subject to Withholding

U.S.-source income paid to foreign persons, with chapter 3/4 status and withholding.

ATS test fields

1Income code
2Gross income
3Chapter indicator (3 or 4)
3bTax rate
4aExemption code
7aFederal tax withheld
10Total withholding credit

Prepare Form 1042-S →

New with tax year 2026

These 7 forms cannot be prepared yet. The IRS takes them through IRIS from tax year 2026 on. Each is built and tested here against the IRS's schema and business rules for that year, and opens when we begin preparing 2026 returns.

Form 1098-VLI

From tax year 2026

Vehicle Loan Interest Statement

Interest of $600 or more received in the year on a specified passenger vehicle loan.

Form 1099-LPS

From tax year 2026

Long-Term Care Premiums Paid Statement

Premiums and charges paid for certified long-term care insurance, for the policyholder and the insured.

Form 5498-TA

From tax year 2026

Trump Account Contribution Information

Contributions to a Trump account, its basis, and its fair market value at the end of the year.

Form 8027

From tax year 2026

Employer's Annual Information Return of Tip Income and Allocated Tips

A large food or beverage establishment's receipts, the tips its employees reported, and any tips allocated to them.

Form 8596

From tax year 2026

Information Return for Federal Contracts

A federal executive agency's quarterly report of a contract it entered into.

Form 8955-SSA

From tax year 2026

Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits

A retirement plan's separated participants who are owed a deferred vested benefit.

Form 15397

From tax year 2026

Application for Extension of Time to Furnish Recipient Statements

A request for up to 30 more days to give recipients their statements.