# IRISfile
> 1099 filing infrastructure for tax professionals. Converts FIRE (Pub 1220) files, CSV, and Excel spreadsheets into IRS-compliant IRIS XML (Pub 5718) and files them through the IRS IRIS A2A API under a single Transmitter Control Code. Opens to tax professionals November 9, 2026, ahead of the IRS FIRE system's retirement on December 31, 2026.

## Key facts
- IRISfile converts FIRE (Pub 1220 fixed-width) files, CSV, and Excel spreadsheets into IRIS XML (Pub 5718) for IRS 1099 filing.
- Converts and validates 7 form types: 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-S. A2A filing covers 1099-NEC, MISC, INT, DIV, R, B, and S (1099-S for tax year 2026 only); A2A filing opens for the 2027 season.
- Files through the IRS IRIS A2A (Application-to-Application) API under a single IRS Transmitter Control Code (TCC). Clients do not need their own TCC.
- Also generates IRIS Portal CSV output for 1099-NEC and 1099-MISC, for practices that prefer to upload manually to the IRS IRIS Portal (which caps at 100 returns per submission; above that, A2A is required).
- Pricing: uploading, converting, and validating are free. A license costs $99 per user per tax year and covers printing and downloads for that year (recipient Copy B PDFs, A2A XML, Massachusetts file). Filing is charged per form on top of it. The filing fee applies to each form, whether we file it or you upload our IRIS Portal CSV. Forms 1-10 in a tax year cost $2.60 each, 11-100 $1.65, 101-250 $1.09, 251-500 $0.95, and every form after 500 $0.76. Corrections and voids of a filed form are free. No subscription, no EIN or form limits.
- The IRS FIRE (Filing Information Returns Electronically) system retires December 31, 2026. IRIS becomes the only IRS system for filing information returns starting January 2027.
- IRISfile is built and operated by PIXELCOVE, LLC. PixelCove is the named IRS Transmitter for all IRISfile clients.
- IRISfile's IRIS Transmitter Control Code (TCC) was approved in April 2026.
- IRISfile opens November 9, 2026, ahead of the 2027 filing season (January–March 2027).

## Pages
- [Home](https://irisfile.co/index.md): Product overview, pricing rail, and a worked FIRE-to-IRIS conversion example.
- [Product](https://irisfile.co/product.md): A tour of the dashboard in four steps (upload, check, outputs, file with the IRS), with real screenshots, the FIRE-to-XML record crosswalk, and the form coverage table.
- [Pricing](https://irisfile.co/pricing.md): Per-form rate table, season cost examples, and FAQ covering per-form billing, what is free, A2A go-live status, and supported form types.
- [About](https://irisfile.co/about.md): Why IRISfile exists, the FIRE-to-IRIS transition context, and who operates it.
- [Security](https://irisfile.co/security.md): Data handling, encryption, retention, and IRS transmitter posture.
- [Privacy policy](https://irisfile.co/privacy.md): What data IRISfile collects, why, and how long it is kept. Plain-language privacy notice.
- [Terms of service](https://irisfile.co/terms.md): Acceptable use, billing, no-warranty, and how disputes are handled.
- [MCP server](https://irisfile.co/mcp-server.md): The IRISfile MCP server at https://irisfile.co/mcp (Streamable HTTP, stateless). Four tools: irisfile_supported_forms, irisfile_validate, irisfile_convert, irisfile_submission_status. Every tool call needs an account API key, sent as Authorization: Bearer or x-api-key; initialize, notifications/initialized, tools/list and ping work without one. Checking and converting are free; the XML download link is returned only when the account holds a license for the file's tax year. TINs are masked to the last 4 digits in every response, XML is never returned inline, and download links expire after 10 minutes. No tool files with the IRS.
- [API docs](https://irisfile.co/docs/api.md): Reference and curl quick start for the IRISfile filing API at https://irisfile.co/api/v1 (private beta, sandbox keys starting irf_test_). Validate a file, create a submission, poll its status, file with the IRS sandbox, download the XML through a 5-minute link, and receive signed webhooks (submission.converted, transmission.receipted, transmission.acknowledged, transmission.failed, webhook.test; IRISfile-Signature t=,v1= HMAC-SHA256 over "t.body", 300-second tolerance). Sandbox files accept only IRS test TINs starting 000, need no license and are never billed. 60 requests a minute per key. OpenAPI 3.1 spec: https://irisfile.co/openapi.json

## Free tools
- [FIRE File Validator](https://irisfile.co/tools/fire-validator.md): Free browser-based checker for FIRE Publication 1220 fixed-width files. Reports parse errors, TIN/ZIP/state-code/amount-code validation errors, and records that cannot yet be filed through IRIS, row by row. Runs entirely client-side; files are never uploaded. No signup.
- [1099 Deadline Finder](https://irisfile.co/tools/1099-deadline-finder.md): Pick a form (1099-NEC, MISC, INT, DIV, R, B, DA, S, K, G, C, 1098, 1098-T), a tax year, and paper or electronic filing. Returns the recipient, IRS, and Form 8809 extension due dates with weekend and DC legal holiday shifts explained, the latest safe IRIS TCC application date (45 calendar days before), and an .ics calendar download. For tax year 2026, 1099-NEC is due Monday February 1, 2027. Runs client-side. No signup.
- [1099 Penalty Calculator](https://irisfile.co/tools/1099-penalty-calculator.md): Enter what went wrong with a batch of information returns and get an estimate of the section 6721 (IRS copy) and section 6722 (recipient copy) penalties for returns due in 2027 (Rev. Proc. 2025-32), with the math shown. Takes the filing or correction dates and works out the tier ($60 / $130 / $340 per return), applies the 10-return exception, and prices intentional disregard return by return. Runs client-side. No signup.
- [1099 Amount-Code Lookup](https://irisfile.co/tools/1099-amount-codes.md): Pick a 1099 form (NEC, MISC, INT, DIV, R, B, S) and a paper box and get the Publication 1220 payment amount code plus the IRIS XML element that carries it, or look up the other way from code to box and element. Covers all seven forms, including 1099-B and 1099-S which IRISfile does not file yet. No signup.

## Guides
- [All guides](https://irisfile.co/guides.md): Plain-English guides to the FIRE-to-IRIS transition for 1099 filers: the timeline, the options, and what changes before the December 31, 2026 FIRE shutdown.
- [How to File 1099s with IRIS](https://irisfile.co/guides/how-to-file-1099-with-iris.md): The Taxpayer Portal, A2A, and filing through a transmitter compared, plus the nine-step Portal CSV upload process and the seven reasons the Portal rejects a CSV.
- [The FIRE-to-IRIS Transition Guide](https://irisfile.co/guides/fire-to-iris.md): Timeline, what changes, and what tax professionals need to do before the December 31, 2026 FIRE shutdown.
- [What Replaces the IRS FIRE System?](https://irisfile.co/guides/what-replaces-the-irs-fire-system.md): IRIS replaces FIRE. The key dates (FIRE TCC applications closed July 21, 2026; FIRE shuts down December 31, 2026; IRIS is the only system from January 1, 2027), what changes on the wire, who has to act, and the three filing routes.

- [The IRIS TCC Application](https://irisfile.co/guides/iris-tcc-application.md): What an IRIS Transmitter Control Code is, who needs one (and who does not), the pre-application checklist, all seven pages of the IRS application, the Responsible Official requirement, how long approval really takes, and the certificate / API Client ID / assurance-testing steps a TCC does not cover.
- [1099 Deadlines for 2027](https://irisfile.co/guides/1099-deadlines-2027.md): Every 2027 information-return deadline with the next-business-day shifts applied. January 31, 2027 is a Sunday so the 1099-NEC deadline is Monday February 1; February 15 is Presidents Day so the later recipient deadline is Tuesday February 16; February 28 is a Sunday so paper filing moves to Monday March 1. March 31 e-file does not shift. Includes penalty tiers and the Form 8809 extension rules.
- [Publication 1220 vs Publication 5718](https://irisfile.co/guides/publication-1220-vs-5718.md): The FIRE fixed-width specification compared with the IRIS A2A XML specification: the publication family (1220, 5717, 5718, 5719, 5903, 1099), how the T/A/B/C/K/F record types map to IRIS elements, and the conversion traps, including that Pub 1220 payment amount codes are NOT paper-form box numbers.
- [The IRIS Taxpayer Portal](https://irisfile.co/guides/iris-taxpayer-portal-limits.md): What the free IRIS Portal does and where it stops. The 100-return cap is per submission and not per year; the real constraint is one manual session per payer. No API (that is A2A), and a TCC is still required.
- [1099 Penalties](https://irisfile.co/guides/1099-penalties.md): What a late, missing, or wrong 1099 costs. Sections 6721 (IRS copy) and 6722 (recipient copy) are separate penalties that add up. For returns due in 2027 (Rev. Proc. 2025-32): $60 per return corrected within 30 days, $130 after 30 days but by August 1, $340 after August 1, and for intentional disregard the greater of $690 or 10% of each return's amounts, with no cap. Large-filer caps reach $4,191,500 per side; small-filer caps ($5M average gross receipts test) reach $1,397,000. Up to 10 timely returns (or 0.5%) corrected by August 1 draw no penalty. De minimis: $100 per amount, $25 for withholding, unless the recipient elects out. Form 15397 (recipient-copy extension) is fax only.
- [State 1099 Filing After FIRE](https://irisfile.co/guides/state-1099-filing.md): The Combined Federal/State Filing program (CF/SF) forwards 1099 data and files nothing; Pub 1220 says the IRS acts as a forwarding agent only. State requirements depend on the state, the form and the trigger. Massachusetts, Michigan, Rhode Island, Maine, Maryland and Kansas say forwarding isn't enough in whole or in part; Oregon and Missouri left the program; California accepts qualifying CF/SF data when amounts match. Includes the five questions to ask per state and announced format changes (NC, MT, GA, ID, ME, MD; Montana gives no implementation date). IRISfile flags Massachusetts; Massachusetts file generation is in pilot, billed per form: 1099-NEC and MISC originals, tax years 2025 and 2026, a Pub 1220 file you upload to MassTaxConnect yourself. IRISfile files with no state.
- [Business Central On-Premises and IRIS](https://irisfile.co/guides/business-central-on-premises-1099-iris.md): Microsoft says FIRE magnetic media is the only option for Business Central on-premises users, because the A2A certificate works only in the cloud. Business Central supports 1099-MISC, NEC, INT and DIV; IRISfile converts all four from a FIRE file and files originals when A2A filing opens for the 2027 season. The last FIRE filing day is November 19, 2026, 3 p.m. ET.
- [PeopleSoft 1099 and IRIS](https://irisfile.co/guides/peoplesoft-1099-iris.md): Oracle says PeopleTools earlier than 8.60.23+POC, 8.61.18 or 8.62.07 cannot do IRIS A2A; use the Portal/CSV (250 records per file) or a third party. IRISfile converts NEC, MISC, INT, DIV and R (with a box 7 code) from a FIRE file and files originals when A2A filing opens for the 2027 season. 1099-B files from a TY2025 FIRE file; a TY2025 1099-S is held for an IRS rule defect.
- [Rent Manager 1099 and IRIS](https://irisfile.co/guides/rent-manager-1099-iris.md): Rent Manager's December 2023 release notes say its 1098 and 1099 Export Wizards build a file you upload to the IRS FIRE system; as of October 2026 we found no IRIS announcement in its release notes. Options: wait for Rent Manager, the IRIS Portal (your own TCC, 250 records per CSV), or a transmitter. IRISfile converts NEC, MISC, INT, DIV, R (with a box 7 code) and B from a FIRE file and files originals when A2A filing opens for the 2027 season. The last FIRE filing day is November 19, 2026, 3 p.m. ET.
- [Tax1099 and Track1099 Alternatives](https://irisfile.co/guides/tax1099-alternatives.md): Per-form federal e-file prices for Tax1099, Track1099 (now Avalara 1099 & W-9), BoomTax, TaxBandits, 1099 Online and IRISfile, read from each vendor's pricing page on October 21, 2026. List totals for 250 forms: TaxBandits $357.50, IRISfile $437.00 (one $99 license seat plus $338.00 in filing fees), Avalara $502.00, 1099 Online $527.50, BoomTax $591.55, Tax1099 $595.50. Tiers differ in how they count clients: TaxBandits and 1099 Online tie volume rates to a single submission or filing; IRISfile counts every payer EIN in one tax-year count. The free IRS IRIS Portal is the no-fee route (100 returns per submission, your own TCC). IRISfile writes CF/SF elections for 31 states and DC but does not file directly with states beyond a Massachusetts pilot. Competitors lead on direct state filing, mailing and form types beyond IRISfile's: 1099-NEC, MISC, INT, DIV, R (with a box 7 code), B and S (S for tax year 2026 only). IRISfile's Portal CSV and Copy B PDF cover 1099-NEC, MISC and INT.

## Help center
Step-by-step product help with screenshots of the real app.
- [Help center](https://irisfile.co/help.md): Step-by-step help with screenshots: upload and convert a 1099 file, fix validation errors, and download the IRIS XML, Portal CSV, and recipient copies.
- [Upload and convert a 1099 file](https://irisfile.co/help/upload-and-convert.md): Drop a FIRE fixed-width, CSV, or Excel file (.fire, .txt, .csv, .xlsx; several at once; up to 50 MB each) on the dashboard. IRISfile checks every record and builds IRIS A2A XML. Uploading files nothing with the IRS; File with the IRS is a separate step. A file with several payer EINs splits into a separate file per payer.
- [Fix validation errors](https://irisfile.co/help/fix-validation-errors.md): Each error names the record number and the field, such as "Record 4: [payee.zip] Payee ZIP "0324" must be 5 or 9 digits". One failing record holds back all output for the file. Fix the source file and upload it again; Error report (CSV) lists errors across every file.
- [Download IRIS XML, Portal CSV, and recipient copies](https://irisfile.co/help/download-outputs.md): Conversion and validation are free. A license for the tax year is needed before downloading A2A XML (Publication 5718 transmission), Portal CSV (1099-NEC, MISC, and INT), or recipient statements (Print 1099: a window-envelope layout for 1099-NEC, MISC and INT, with the official full-page Copy B for forms that layout skips). The license covers printing and the other downloads for the tax year. The Portal CSV also needs its forms paid for, at the filing rate. Never re-save a Portal CSV in Excel.
- [Reprint 1099s from an earlier upload](https://irisfile.co/help/reprint-1099s.md): History in the dashboard lists every upload across all tax years, newest first. Search by file or client name, filter All files, Not printed or Printed, and click Print 1099 to download the recipient copies again. The tax year's license covers reprints. Mark as printed records that the copies went out.
- [File 1099s with the IRS](https://irisfile.co/help/file-with-the-irs.md): Click File with the IRS on a converted file's row in IRS Files, check the summary, and click File now to send the IRIS A2A transmission. Filing needs the tax year's license. While a file's forms are not paid for, the button shows the filing fee; clicking it opens a quote in the row, and Pay $X and file opens Stripe Checkout. Paying sends nothing: after payment, click File with the IRS again to file. In production you must confirm you reviewed the return data, and the transmission cannot be recalled. Each transmission gets a UTID and an IRS receipt ID; the acknowledgement (A accepted, E accepted with errors, P partially accepted, R rejected) arrives later. A rejected file is fixed, converted again, and refiled; a replacement within 60 days keeps the original received date.
- [Check what a file owes Massachusetts](https://irisfile.co/help/massachusetts-state-filing.md): The State column in IRS Files flags records that owe Massachusetts an annual 1099 report (payee lives in MA or the record has an MA state block); unknown status is never treated as not owed. Massachusetts file generation is in pilot with the tax year's license: 1099-NEC and MISC originals, tax years 2025 and 2026, a Publication 1220 file the user uploads to MassTaxConnect. IRISfile does not upload it and does not receive DOR acceptance. No other state is checked yet. By default IRISfile elects CF/SF from the payee's state when that state is in the program; an org can turn this off on the Clients page (State filing), and then only the elections the file names stand.
- [Convert a vendor export by mapping its columns](https://irisfile.co/help/map-columns.md): A CSV or Excel export that matches no template, such as a Yardi or RealPage export, waits under Needs fixing with a Map columns action. Click Map columns on its row, answer the questions under To answer (form and tax year, missing payer details, unconfirmed money columns, optional "Last, First" names), then click Convert. The file converts like any other and splits by payer when it parses clean with more than one payer TIN. Forms: 1099-NEC, MISC, INT and DIV, tax years 2025 and 2026. Nothing is filed with the IRS. Up to 20 files wait at once; one left unmapped for 30 days is removed. After a mapped file converts, IRISfile saves its layout, so the next export with the same header row converts without the questions; payer answers apply only to the same payer name, a file that states no tax year waits for review, and Stop reusing this layout is on the file row and on Review mapping.
- [Set up API keys and webhooks](https://irisfile.co/help/create-an-api-key.md): Click API keys in the dashboard top bar, name the key and choose Live or Sandbox. Live is the default and works with the MCP server. Sandbox keys are for the IRISfile API private beta and never file a live return. IRISfile shows the key once. Up to 10 active keys per account; each key reaches every file in the account. Revoke stops its next call. The same page adds webhook endpoints (https, public host, up to 5 per environment): the signing secret (whsec_) shows once, Send test posts a webhook.test event, and each post carries an IRISfile-Signature header to verify.
- [Switch between Live and Test mode](https://irisfile.co/help/test-mode.md): The Test mode switch in the dashboard top bar shows only test files and makes new uploads test files; an orange Test mode band shows on every dashboard page. Test files go to the IRS test system under test code T, never to the IRS. Switching never moves a file. On irisfile.co, test files cost nothing, payer and payee TINs must start with 000, and the Portal CSV and Print 1099 are Live only. Files from a sandbox API key (irf_test_) show in Test mode. Where a deployment has no Live mode, the switch stays on Test.

## Contact
- security@irisfile.co (security disclosures)