IRS Publication 5717 – The IRS continues modernizing tax filing with the Information Returns Intake System (IRIS). IRS Publication 5717 (Rev. 1-2026) serves as the official IRIS Taxpayer Portal User Guide, providing clear, step-by-step instructions for businesses and transmitters to file information returns electronically for free.
This comprehensive guide helps users navigate the web-based IRIS Taxpayer Portal, which supports manual data entry or CSV uploads without requiring special software or third-party providers.
Whether you’re new to electronic filing or transitioning from the legacy FIRE system, this article summarizes the key sections of Publication 5717, highlights what’s new for processing year 2026, and offers practical tips to file Forms 1099, 1098, and more efficiently.
Download the latest IRS Publication 5717 PDF here: https://www.irs.gov/pub/irs-pdf/p5717.pdf
What Is the IRIS Taxpayer Portal?
The IRIS Taxpayer Portal is a free, secure IRS online system for electronically preparing, filing, and managing information returns. It allows you to:
- Create forms by keying in data or uploading a CSV file.
- File up to 100 forms per submission.
- Download and print recipient copies (B, C, or 2) for distribution.
- Request automatic extensions (Form 8809).
- File certain corrections.
- Participate in the Combined Federal/State Filing (CF/SF) Program.
- View filing history and acknowledgments.
Note: IRIS also offers an Application-to-Application (A2A) channel for high-volume filers using XML (see Publication 5718). The portal suits businesses of any size filing 10 or more information returns annually (required for tax year 2023 and later).
Supported forms (subject to change) include most 1099 series (e.g., 1099-NEC, 1099-MISC, 1099-DIV, 1099-INT, 1099-K, 1099-R), 1098 series, 1042-S, 3921/3922, 5498 series, W-2G, and others like the new 1099-DA. No Form 1096 is needed when filing through IRIS.
What’s New in Publication 5717 (Rev. 1-2026)?
The January 2026 revision includes these updates:
- Forms 1042-S, 1099-DA, 5498-QA, and 8809 are now available in the portal.
- CSV upload limit increased to 250 records per file (from 100).
- Enhanced error messaging explanations (file-level vs. field-level errors).
- New chatbot and live chat support options.
- Updated acronym list and formatting tips.
These changes improve usability for the 2026 processing year (filings submitted in 2026–2027).
Getting Started: Register for an IRIS Transmitter Control Code (TCC)
You need a unique IRIS TCC (5-character code starting with “D”) to access the portal. Existing FIRE or AIR TCCs do not work.
Steps to apply:
- Designate a Responsible Official (RO) with an SSN/ITIN.
- Gather business details: EIN, legal name, address (physical, not P.O. Box), contact info.
- Go to the IRIS Application for TCC on IRS.gov.
- Create or sign in with an ID.me account.
- Complete the online application (Issuer or Transmitter role).
- The RO signs electronically with a 5-digit PIN.
- Allow up to 45 days for approval. Track status online; approval letter arrives by mail.
Tips: Apply early. Transmitters filing for multiple issuers use one TCC. Update changes promptly via the portal. Unused TCCs may be deleted after three years.
Once approved, sign in at the IRIS Taxpayer Portal using your TCC and ID.me credentials.
How to File Information Returns in the IRIS Portal?
Two main methods:
1. Start New Form (Manual Entry):
- From the Dashboard, select form type and tax year (current or prior 4 years, back to 2022).
- Enter or select issuer information (save up to 25 frequent issuers).
- Complete recipient details, payment amounts, and state information (if using CF/SF).
- Review, edit, and submit (up to 100 forms).
2. Upload CSV (Bulk Option):
- Download the IRS template for the specific form and tax year.
- Fill in data using a text editor or Excel (format numbers/dates as text; no extra commas, line breaks, or scientific notation).
- Upload the .csv file (UTF-8 encoding, max 250 records).
- Review added forms in “Unsubmitted Forms,” then submit in batches of 100.
You receive a receipt ID and acknowledgment (often within 48 hours) with statuses: Accepted, Accepted with Errors, Rejected, etc.
Helpful navigation tips (from Pub 5717):
- Use “Next/Back” buttons instead of browser navigation.
- Save progress frequently.
- Use provided FAQs and field help links.
Corrections, Replacements, and Extensions
- Corrections: Submit quickly for errors in amounts, TINs, or codes. Use “Correct/Replace” from submitted forms. One correction per form; link to original.
- Replacements: For rejected submissions, resubmit the entire file within 60 days.
- Automatic Extensions: Request via the portal (Form 8809) for more time to file.
Important: Issuer name/TIN errors require a separate letter to IRS; do not use portal corrections.
Viewing Submissions, Downloading Copies, and Records
- Access “View Submitted Forms” to filter by date, status, or Receipt ID.
- Download acknowledgments (JSON) and recipient copies (PDFs) in ZIP format.
- Maintain records for at least 3 years (4 years for withholding forms).
Combined Federal/State Filing (CF/SF) Program
Report state payments in the portal to forward data to participating states automatically (up to two states per form). Check state rules separately and provide consent during TCC application.
Common Tips and Troubleshooting
- Use the official CSV template and text editor for best results.
- Avoid extra spaces, special characters, or Alt+Enter line breaks.
- Test small uploads first.
- Common rejections stem from formatting issues—review error messages carefully (file-level vs. field-level).
- For 10+ returns, electronic filing is mandatory; paper filing may require a waiver (Form 8508).
Retention: Keep copies of filed returns and acknowledgments.
Help and Resources
- Phone: 866-937-4130 or 470-769-5100 (Mon–Fri, 7:30 a.m.–7 p.m. ET).
- Chatbot/Live Chat: Available 24/7 on the IRIS page, with escalation to live agents.
- Official pages: E-file with IRIS, Publication 5717, and general instructions for each form.
Frequently Asked Questions (FAQs)
Do I need software to use IRIS?
No—the Taxpayer Portal is free and web-based.
Can I file corrections through IRIS?
Yes, for returns originally filed through the portal.
What is the CSV limit now?
Up to 250 records per upload file (updated 2026).
Is the FIRE system still available?
The IRS is transitioning away from FIRE; check current status for your filing year.
How long does approval take?
Up to 45 days for a new IRIS TCC.
Why Use the IRIS Taxpayer Portal?
The IRIS system offers a modern, cost-free way to meet electronic filing requirements while reducing errors, speeding up acknowledgments, and simplifying recipient copy distribution. Following Publication 5717 helps ensure accurate, compliant submissions.
Get started today: Download IRS Publication 5717, apply for your IRIS TCC, and explore the portal. For large volumes, consider A2A or approved software providers.
Stay updated by visiting IRS.gov/iris regularly, as forms and capabilities expand each year.
This guide is based on IRS Publication 5717 (Rev. 1-2026) and official IRS resources as of February 2026. Always refer to the latest IRS publications and instructions for your specific tax year.