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-NEC

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-MISC

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-INT

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-DIV

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-K

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-R

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-B

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-G

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-C

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-S

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-A

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-CAP

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-DA

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-LS

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-LTC

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-OID

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-PATR

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-Q

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-QA

Available

Distributions From ABLE Accounts

Distributions from a qualified ABLE account.

ATS test fields

  • 1Gross distribution
  • 2Earnings
Prepare Form 1099-QA →

Form 1099-SA

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-SB

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 1098

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-C

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-E

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-F

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-Q

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-T

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 5498

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-ESA

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-QA

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-SA

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-BTC

Available

Bond Tax Credit

Tax-credit bond credits distributed to bondholders.

ATS test fields

  • 1Bond type
Prepare Form 1097-BTC →

Form 3921

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 3922

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-2G

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-S

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 →