Here are some links to helpful documentation:
- State Reconciliation Form Chart - View a 1099 State Reconciliation Form Chart that shows which 1099 forms need to be processed for which state. (States that do not require fulfillment will not appear on the chart.)
- 1099 State Technical Info - This is a document that explains why states are involved with 1099 forms and other technical information.
- Wolters Kluwer's Smart Chart "State Pension Distribution Withholding and Reporting Compare" - Free access to Wolters Kluwer's "State Pension Distribution Withholding and Reporting Compare" Smart Chart (see below).
Wolters Kluwer's Smart Chart "State Pension Distribution Withholding and Reporting Compare"
Access the Smart Chart at no charge here. The chart provides succinct summaries of state and federal laws, regulations and state agency issuances, that govern the withholding and reporting requirements related to pension distributions. Choose the state(s) that apply to your plans then choose from all or a selection of the withholding and reporting topics and then instantly compare multiple states' laws on that subject in a convenient chart format. Results, displayed in an intuitive matrix. Fifty-two jurisdictions plus federal are included.
Please note that the link to the Smart Chart will only work when accessed from within www.ftwilliam.com since it is only intended for use by ftwilliam.com customers.
| Form | What To Report | Amounts To Report | To IRS | To Recipient |
|---|---|---|---|---|
| 1099-DIV | Dividends (including capital gain and exempt-interest dividends) and other stock distributions, including liquidations. | $10 or more; $600 or more for liquidation distributions |
Feb. 28* (paper);
Mar. 31 (e-file) |
Jan. 31 |
| 1099-INT | Interest income (including U.S. savings bonds/treasury obligations, tax-exempt interest, and backup/foreign tax withheld reporting). | $10 or more (certain trade/business interest $600+) | Feb. 28* (paper);
Mar. 31 (e-file) |
Jan. 31 |
| 1099-MISC | Rents, prizes and awards, medical and health care payments, other income not reported on 1099-NEC. | $600 or more (except royalties $10+) | Feb. 28* (paper);
Mar. 31 (e-file) |
Jan. 31† |
| 1099-NEC | Payments to contractors/freelancers for services in the course of business. | $600 or more | Jan. 31
(paper or e-file) |
Jan. 31 |
| 1099-R | Distributions from retirement plans/IRAs, annuities, pensions, insurance contracts, survivor income benefit plans, charitable gift annuities, and similar payments. | $10 or more | Feb. 28* (paper);
Mar. 31 (e-file) |
Jan. 31 |
| 1099-SA | Distributions from HSAs, Archer MSAs, or Medicare Advantage MSAs (paid to provider or account holder). | Any amount | Feb. 28* (paper);
Mar. 31 (e-file) |
Jan. 31 |
| 5498 | IRA contributions (including rollovers/conversions), fair market value, and RMD information. | Any amount | May 31 | Jan. 31
(For FMV/RMD/SIMPLE IRA contributions); May 31 (For all other contributions) |
| 5498-SA | Contributions to HSAs, Archer MSAs, or MA MSAs for the prior year. | Any amount | May 31 | May 31 |
*Paper vs. e-file: Paper filings generally due Feb. 28; e-file due Mar. 31 for most 1099s. Form 1099-NEC is due Jan. 31 to the IRS regardless of filing method.
† For Form 1099-MISC statements reporting Box 8 (Substitute Payments in Lieu of Dividends or Interest) or Box 10 (Gross Proceeds Paid to an Attorney), the recipient copy is due February 15
If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day. Leap years do not impact the due date. See Announcement 91-179, 1991-49 I.R.B. 78, for more information.
If you have a foreign address, the following are acceptable country codes:
| CODE | COUNTRY |
| AF | Afghanistan |
| AX | Aland Islands |
| AL | Albania |
| DZ | Algeria |
| AS | American Samoa |
| AD | Andorra |
| AO | Angola |
| AI | Anguilla |
| AQ | Antarctica |
| AG | Antigua and Barbuda |
| AR | Argentina |
| AM | Armenia |
| AW | Aruba |
| AU | Australia |
| AT | Austria |
| AZ | Azerbaijan |
| BS | Bahamas |
| BH | Bahrain |
| BD | Bangladesh |
| BB | Barbados |
| BY | Belarus |
| BE | Belgium |
| BZ | Belize |
| BJ | Benin |
| BM | Bermuda |
| BT | Bhutan |
| BO | Bolivia |
| BQ | Bonaire, Saint Eustatius and Saba |
| BA | Bosnia and Herzegovina |
| BW | Botswana |
| BV | Bouvet Island |
| BR | Brazil |
| IO | British Indian Ocean Territory |
| BN | Brunei Darussalam |
| BG | Bulgaria |
| BF | Burkina Faso |
| BI | Burundi |
| KH | Cambodia |
| CM | Cameroon |
| CA | Canada |
| CV | Cape Verde |
| KY | Cayman Islands |
| CF | Central African Republic |
| TD | Chad |
| CL | Chile |
| CN | China |
| CX | Christmas Island |
| CC | Cocos (Keeling) Islands |
| CO | Colombia |
| KM | Comoros |
| CG | Congo |
| CD | Congo, Democratic Republic of the |
| CK | Cook Islands |
| CR | Costa Rica |
| CI | Cote D'Ivoire (Ivory Coast) |
| HR | Croatia |
| CU | Cuba |
| CW | Curacao |
| CY | Cyprus |
| CZ | Czech Republic |
| DK | Denmark |
| DJ | Djibouti |
| DM | Dominica |
| DO | Dominican Republic |
| EC | Ecuador |
| EG | Egypt |
| SV | El Salvador |
| GQ | Equatorial Guinea |
| ER | Eritrea |
| EE | Estonia |
| ET | Ethiopia |
| FK | Falkland Islands (Malvinas) |
| FO | Faroe Islands |
| FM | Federated States of Micronesia |
| FJ | Fiji |
| FI | Finland |
| FR | France |
| GF | French Guiana |
| PF | French Polynesia |
| TF | French Southern Territories |
| GA | Gabon |
| GM | Gambia |
| GE | Georgia |
| DE | Germany |
| GH | Ghana |
| GI | Gibraltar |
| GR | Greece |
| GL | Greenland |
| GD | Grenada |
| GP | Guadeloupe |
| GU | Guam |
| GT | Guatemala |
| GG | Guernsey |
| GN | Guinea |
| GW | Guinea-Bissau |
| GY | Guyana |
| HT | Haiti |
| HM | Heard Island and McDonald Islands |
| VA | Holy See (Vatican City State) |
| HN | Honduras |
| HK | Hong Kong |
| HU | Hungary |
| IS | Iceland |
| IN | India |
| ID | Indonesia |
| IR | Iran |
| IQ | Iraq |
| IE | Ireland |
| IM | Isle of Man |
| IL | Israel |
| IT | Italy |
| JM | Jamaica |
| JP | Japan |
| JE | Jersey |
| JO | Jordan |
| KZ | Kazakhstan |
| KE | Kenya |
| KI | Kiribati |
| KP | Korea, Democratic People's Republic of (North) |
| KR | Korea, Republic of (South) |
| KW | Kuwait |
| KG | Kyrgyzstan |
| LA | Lao People's Democratic Republic |
| LV | Latvia |
| LB | Lebanon |
| LS | Lesotho |
| LR | Liberia |
| LY | Libyan Arab Jamahiriya |
| LI | Liechtenstein |
| LT | Lithuania |
| LU | Luxembourg |
| MO | Macao |
| MK | Macedonia |
| MG | Madagascar |
| MW | Malawi |
| MY | Malaysia |
| MV | Maldives |
| ML | Mali |
| MT | Malta |
| MH | Marshall Islands |
| MQ | Martinique |
| MR | Mauritania |
| MU | Mauritius |
| YT | Mayotte |
| MX | Mexico |
| MD | Moldova |
| MC | Monaco |
| MN | Mongolia |
| ME | Montenegro |
| MS | Montserrat |
| MA | Morocco |
| MZ | Mozambique |
| MM | Myanmar |
| NA | Namibia |
| NR | Nauru |
| NP | Nepal |
| NL | Netherlands |
| NC | New Caledonia |
| NZ | New Zealand |
| NI | Nicaragua |
| NE | Niger |
| NG | Nigeria |
| NU | Niue |
| NF | Norfolk Island |
| MP | Northern Mariana Islands |
| NO | Norway |
| OM | Oman |
| PK | Pakistan |
| PS | Palestinian Territory, Occupied |
| PW | Palau |
| PA | Panama |
| PG | Papua New Guinea |
| PY | Paraguay |
| PE | Peru |
| PH | Philippines |
| PN | Pitcairn |
| PL | Poland |
| PT | Portugal |
| PR | Puerto Rico |
| QA | Qatar |
| RE | Reunion |
| RO | Romania |
| RU | Russian Federation |
| RW | Rwanda |
| BL | St. Barthelemy |
| SH | St. Helena, Ascension, and Tristan da Cunha |
| KN | St. Kitts and Nevis |
| LC | St. Lucia Island |
| MF | St. Martin (French) |
| PM | St. Pierre and Miquelon |
| VC | St. Vincent and the Grenadines |
| WS | Samoa and Western Samoa |
| SM | San Marino |
| ST | Sao Tome and Principe |
| SA | Saudi Arabia |
| SN | Senegal |
| RS | Serbia |
| SC | Seychelles |
| SL | Sierra Leone |
| SG | Singapore |
| SX | Sint Maarten (Dutch) |
| SK | Slovakia |
| SI | Slovenia |
| SB | Solomon Islands |
| SO | Somalia |
| ZA | South Africa |
| GS | South Georgia and the South Sandwich Islands |
| SS | South Sudan |
| ES | Spain |
| LK | Sri Lanka |
| SD | Sudan |
| SR | Suriname |
| SJ | Svalbard and Jan Mayen |
| SZ | Swaziland |
| SE | Sweden |
| CH | Switzerland |
| SY | Syrian Arab Republic |
| TW | Taiwan |
| TJ | Tajikistan |
| TZ | Tanzania |
| TH | Thailand |
| TL | Timor-Leste |
| TG | Togo |
| TK | Tokelau |
| TO | Tonga |
| TT | Trinidad and Tobago |
| TN | Tunisia |
| TR | Turkey |
| TM | Turkmenistan |
| TC | Turks and Caicos Islands |
| TV | Tuvalu |
| UG | Uganda |
| UA | Ukraine |
| AE | United Arab Emirates |
| GB | United Kingdom |
| US | United States |
| UM | United States Minor Outlying Islands |
| UY | Uruguay |
| UZ | Uzbekistan |
| VU | Vanuatu |
| VE | Venezuela |
| VN | Vietnam |
| VG | Virgin Islands, British |
| VI | Virgin Islands, US |
| WF | Wallis and Futuna |
| EH | Western Sahara |
| YE | Yemen |
| ZM | Zambia |
| ZW | Zimbabwe |
IRS FIRE System Retirement and Transition to IRIS
The IRS is retiring the Filing Information Returns Electronically (FIRE) system and transitioning all filers to the Information Returns Intake System (IRIS). This article explains what is changing, when it is changing, and what actions are required to prepare.
Table of Contents
- Key Dates and Transition Timeline
- What is IRIS?
- Transmitter Control Code (TCC) Requirements
- FIRE vs. IRIS Comparison
- File Format and Submission Changes
- Forms Supported in IRIS
- Corrections and Filing Method Rules
- Prior Year Filings
- Filing 1099s: ftwilliam.com vs IRS IRIS Portal
Key Dates and Transition Timeline (Top)
The IRS has announced the following transition timeline for the retirement of FIRE and the move to IRIS:
- The FIRE system is targeted for retirement prior to December 31, 2026 during the annual FIRE maintenance window
- Tax Year 2025 (filed in 2026) is expected to be the final year FIRE is used for submissions
- Beginning with Tax Year 2026 filings (filed in 2027), IRIS will be the only IRS system for submitting information returns currently received through FIRE.
Important: The IRS has stated that IRIS is expected to replace FIRE for current year filings, corrections, and prior year filings beginning in 2027.
What this means for you:
- If you use ftwilliam.com for e-filing 1099s or Form 8955-SSA, you can expect updated batch options and enhanced features as part of the transition to IRIS.
- If you currently use your own TCC through FIRE, you should begin transition planning well before the end of 2026, including applying for an IRIS TCC and evaluating your filing process going forward.
What is IRIS? (Top)
IRIS (Information Returns Intake System) is the IRS’s modernized platform for electronic filing of information returns.
IRIS supports two filing methods:
- Application-to-Application (A2A) – An XML-based filing method used by software providers (such as ftwilliam.com) to automate submissions to the IRS.
- IRIS Taxpayer Portal – A web-based filing option that requires manual data entry or CSV file uploads directly into the IRS system.
The IRIS system supports:
- Original submissions
- Corrections (See Corrections and Filing Method Rules for more information)
- Submission status tracking
What this means for you:
For most customers, the key decision is how you want to manage your filing process:
- Filing through ftwilliam.com (A2A) allows you to:
- Submit filings directly from within the software
- Avoid managing a separate IRS portal process or file uploads
- Rely on built-in workflows for submissions and corrections
- Filing through the IRS IRIS Portal requires you to:
- Apply for and maintain your own IRIS TCC
- Manually enter data or upload CSV files
- Handle corrections directly in the IRS system
For many customers, using ftwilliam.com provides a more streamlined filing experience by reducing manual steps and centralizing filing and correction activities in one place. For a detailed comparison, see Filing 1099s: ftwilliam.com vs IRS IRIS Portal.
Transmitter Control Code (TCC) Requirements (Top)
A new IRIS TCC is required for IRIS filings.
- Existing FIRE TCCs cannot be reused for IRIS
- IRIS TCCs must be requested through IRS e-Services.
- TCC processing may take up to 45 days, so customers should apply early.
Important:
- The IRS will stop accepting new FIRE TCC applications after July 21, 2026.
- Existing FIRE applicants may continue to update their applications through December 2026.
- All customers planning to file through IRIS should complete the IRIS TCC process before filing season 2027.
What this means for you:
If you plan to file directly in the IRS IRIS Portal using your own TCC, you will be responsible for your submissions, your correction process, and your filing history within the IRS system.
FIRE vs. IRIS Comparison (Top)
|
Category
|
FIRE
|
IRIS
|
|---|---|---|
| Operational Status | Retiring 12/31/2026 | Required starting 2027 |
| Format | Fixed-width text | XML / CSV |
| TCC | FIRE TCC | New IRIS TCC required |
| CSV Upload | No | Up to 250 forms per file (IRS Publication 5717) |
| Corrections | FIRE only | IRIS only (same method) |
| Response and Error Handling | Post-submission acknowledgment files | More modern validations and real time response |
File Format and Submission Changes (Top)
The transition from FIRE to IRIS introduces a significant change in how returns are submitted.
- FIRE uses fixed-width text files formatted based on Publication 1220 requirements.
- IRIS A2A uses XML transmissions that are designed for software companies and transmitters, this format is not used in the Taxpayer Portal.
- IRIS Taxpayer Portal supports CSV upload or manual entry.
Impact:
- Existing FIRE files will not work in IRIS.
- Customers using custom processes, internal export files, or software-based integrations should expect development changes, mapping updates, and testing.
- If you file through a FTW we will manage the A2A XML formatting for you.
- The only file formats available for those with their own TCC uploading through the Taxpayer portal will be the CSV file found within the batch screen .
CSV upload limits:
- The IRS IRIS Taxpayer Portal supports CSV uploads.
- As of the latest IRS Publication 5717, CSV uploads may contain up to 250 forms per file.
- Higher-volume customers are encouraged to use the A2A filing method rather than relying on the portal.
About IRIS schemas:
- IRIS schemas are available for supported forms and processing years.
- Formats and schemas may vary by year.
- The IRS may continue updating schemas and business rules as IRIS expands.
FTW Forms Supported by IRIS (Top)
IRIS supports a wide range of information returns. The exact list varies by processing year and continues to expand.
As of 2027 (filing year 2026), the following forms will be offered via ftwilliam.com:
| 1099-DIV | 1099-MISC | 1099-R | 5498 |
| 1099-INT | 1099-NEC | 1099-SA | 5498-SA |
Form 8955-SSA
- Form 8955-SSA is currently filed through the FIRE system.
- As of May 2026, the IRS has not yet released final IRIS-specific filing guidance for Form 8955-SSA.
- Form 8955-SSA is expected to transition as part of the broader FIRE retirement, but additional details have not yet been published.
Important: Continue following current IRS filing instructions until additional guidance is published.
Corrections and Filing Method Rules (Top)
Correction handling is one of the most important parts of the FIRE-to-IRIS transition.
General IRS correction rule
- Corrections must use the same system or filing method as the original filing.
- You cannot switch between FIRE and IRIS for corrections.
- If a return was originally filed through FIRE, it must generally be corrected through FIRE while FIRE remains available.
- If a return was originally filed through IRIS, it must be corrected through IRIS.
Important update (May 2026):
- The IRS has indicated that it is working on allowing corrections for FIRE-filed returns to be handled in IRIS after FIRE retirement.
- Additional details have not yet been released.
Prior Year Filings (Top)
- After FIRE retirement, IRIS is expected to support current year filings, corrections, and prior year filings.
- Customers should retain all prior FIRE submission records, confirmations, and acknowledgments.
- Additional IRS transition guidance is still expected.
Prior year corrections via ftwilliam.com
- With the initial IRIS transition, ftwilliam.com will only offer current year corrections.
- ftwilliam.com intends to add prior year correction options in a later update.
- Timing for those later releases is still to be determined.
Filing 1099s: ftwilliam.com vs IRIS Taxpayer Portal –
What Works Best for You?
The filing method you choose affects how forms are submitted, whether you need your own TCC, and how corrections are handled.
| Topic | IRS IRIS Portal
(Customer-Owned TCC) |
ftwilliam.com Filing
(IRIS A2A) |
|---|---|---|
| Filing method | Manual entry or CSV upload directly in the IRS IRIS Portal | Fully automated electronic filing through ftwilliam.com |
| TCC required | You must apply for and maintain your own IRIS TCC | No TCC required – ftwilliam.com handles this for you |
| Submission process | Manual submission outside of ftwilliam.com
CSV files can be generated in ftwilliam.com and uploaded to the IRS portal |
Submit directly within ftwilliam.com; no manual upload required |
| Bulk filing support | Limited – up to 250 records per CSV file | Designed for efficient filing, including large batches (fees apply) |
| Corrections | Must be completed manually in the IRS portal, one record at a time | Handled within ftwilliam.com with automated correction support |
| Bulk corrections | Not Supported | Supported |
| Best for | Customers who prefer to:
|
Customers who prefer:
|
| Key limitation | Portal-filed returns must also be corrected in the IRS portal and cannot be managed through ftwilliam.com or other software tools | To take full advantage of automation and correction support, filings must be submitted through ftwilliam.com |
Important:
- Per the IRS, If you file using your own IRIS TCC through the IRS portal, you cannot later use ftwilliam.com or another A2A provider to submit corrections for those returns.
Choosing the Right Filing Method
Consider using ftwilliam.com if you want to:
- Avoid applying for and maintaining your own IRIS TCC
- Eliminate manual file uploads into the IRS portal
- Submit filings and corrections in one place
- Reduce the risk of errors with automated processing
- Handle corrections efficiently without manual record-by-record updates
Consider using the IRS IRIS Portal if you:
- Prefer direct interaction with IRS systems
- Are comfortable managing CSV uploads and manual corrections
- Have a low volume of filings and minimal expected changes
