IRS Publication 5719 – IRS Forms, Instructions, Pubs 2026 – If you develop software, transmit information returns, or file large volumes of Forms 1099, 1098, 1042-S, and other information returns electronically, IRS Publication 5719 is your essential roadmap. This official IRS document details the IRIS Assurance Testing System (ATS) requirements for the Application-to-Application (A2A) channel of the Information Returns Intake System (IRIS).
The latest version—Publication 5719 (Rev. 8-2025)—covers testing for Tax Year 2025 and Processing Year 2026. It ensures your software and transmissions meet IRS schema, business rules, and security standards before going live.
What Is the IRIS Test Package and Why Does It Matter?
The IRIS Test Package (outlined in Publication 5719) provides everything software developers, transmitters, and issuers need to validate their systems in the IRS Assurance Testing System (ATS) environment.
IRIS was created under the Taxpayer First Act (TFA) of 2019 to modernize information return filing. It offers two channels:
- Taxpayer Portal — Free, no-software web filing (up to 100 records via CSV).
- A2A — XML-based bulk filing for high-volume filers.
Only the A2A channel requires formal testing through the IRIS ATS. Passing ATS moves your Transmitter Control Code (TCC), Software ID, and forms from “Test” to “Production” status, allowing live filings.
Who must test?
- Software developers creating or updating A2A software.
- Transmitters planning to file for others.
- Issuers using their own developed software.
Testing is available year-round (subject to scheduled maintenance). No stress or load testing is supported in ATS.
Key Contents of the IRIS Test Package (Publication 5719)
The publication itself is the guideline document. Supporting files (schemas, business rules, sample XML files, and known issues) are available after you receive your IRIS TCC and API Client ID.
Test transmission requirements (one transmission unless corrections are supported):
- XML format only.
- One Transmission Manifest.
- Five submissions, each containing two records (10 records total).
- If your software supports fewer than five form types, repeat records as needed to meet the minimum.
- Test File Indicator must be set to “T”.
- If your software supports corrections, submit a second transmission with one corrected record.
- Combined Federal/State Filing (CF/SF) test required if you participate in the program (counts as one of the five submissions).
Critical data rules:
- All Issuer and Recipient TINs must start with three zeros (e.g., 000-00-0000 or 00-0000000). Live taxpayer data is strictly prohibited and will cause rejection.
- Transmitter name and EIN must exactly match your IRIS TCC application.
Step-by-Step Guide: How to Complete IRIS ATS Testing?
- Apply for an IRIS TCC and API Client ID
Go to the official IRIS TCC application (TCCs begin with “D”). Processing can take up to 45 days. Software developers receive a permanent “T” status TCC. - Obtain schemas and samples
Once approved, access the Secure Object Repository (SOR) for the latest IRIS schemas and business rules. Sample XML files and manifest examples are on the IRIS ATS page. - Build and submit your test transmission
Create a valid XML transmission with the required elements (UTID, TCC, Software ID, Test Indicator “T”). Submit via the ATS endpoint. - Monitor status
Use the Receipt ID to check transmission status. Possible statuses include Processing, Accepted, Partially Accepted, Accepted with Errors, Rejected, or Not Found. - Handle results
- Accepted → Contact the IRIS Help Desk with your Receipt ID, TCC, Software ID, and contact information to move to Production.
- Errors → Fix and resubmit as an original transmission (do not use replacement logic for initial test failures).
- Transmitters only — Complete a separate communication test (one submission, two records) and receive “Accepted” status before production filing (exempt if you are also the software developer).
Common Errors and How to Avoid Them
- Missing or incorrect Test File Indicator “T” → automatic rejection.
- Mismatched TCC, UTID, or unverifiable Software ID.
- Using live TINs or real taxpayer data.
- Transmitter name/EIN mismatch with TCC application.
Always validate against the latest schemas and business rules. Publication 5719 includes a helpful table of transmission statuses and required actions.
Related IRS Publications You’ll Need
- Publication 5718 → Full A2A technical specifications and API details.
- Publication 5717 → Taxpayer Portal user guide (for reference or hybrid use).
- Schemas and business rules → Available via irs.gov/irisschema after TCC approval.
All are free on IRS.gov and updated regularly for the current processing year.
How to Download IRS Publication 5719?
Direct PDF download (latest version, 15 pages):
https://www.irs.gov/pub/irs-pdf/p5719.pdf (Posted September 2025, Rev. 8-2025)
Also available from the official IRIS pages:
Help and Support
IRIS Help Desk
- Toll-free: 866-937-4130
- International: +1-470-769-5100
- Hours: Monday–Friday, 7:30 a.m.–7:00 p.m. ET
Check system status at eitc.irs.gov/iris-status and review known issues at the IRIS ATS page.
Final Thoughts
Passing the IRIS ATS using the guidelines in Publication 5719 is mandatory for reliable A2A filing and unlocks full production access. Whether you’re a software developer preparing for the 2026 filing season or a transmitter transitioning from the legacy FIRE system, starting early with test transmissions will save time and prevent last-minute issues.
Download Publication 5719 today, apply for your IRIS TCC, and begin testing. The IRS provides comprehensive resources—use them to ensure smooth, compliant electronic filing of information returns.
Keywords: IRS Publication 5719, IRIS Test Package, IRIS ATS, A2A information returns, 1099 electronic filing, Publication 5718, IRIS TCC, XML test transmission, TY 2025 information returns.
All information is based on the official IRS Publication 5719 (Rev. 8-2025) and current IRS.gov resources as of February 2026.