Yes, you can file 1099s directly with the IRS through the free IRIS Taxpayer Portal. You need an EIN, an IRS online account, and an IRIS Transmitter Control Code (TCC), which can take up to 45 days to approve. For payments made in 2026, Forms 1099-NEC are due to the IRS and to recipients by February 1, 2027, because January 31 falls on a Sunday.
Key Takeaway: Filing through IRIS yourself costs nothing, but it takes planning. Apply for your IRIS TCC this fall, gather W-9s now, and leave time to fix errors before the February 1, 2027 deadline.
What Is IRIS and How Does Direct Filing Work?
IRIS stands for the Information Returns Intake System. It is the IRS’s newer platform for e-filing Forms 1099, and it replaces the older FIRE system, which retires after the 2026 filing season. With the IRIS Taxpayer Portal, you can key in forms one at a time or upload a CSV file, then submit them straight to the IRS at no charge.
IRIS comes in two versions. The Taxpayer Portal is a web screen built for small businesses and self-filers. The Application to Application (A2A) channel is built for software providers that send large batches through code. Most business owners who want to file themselves will use the Taxpayer Portal.
The portal lets you file Forms 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, and other forms in the 1099 series. You can also file corrections and request extensions. After you submit, the system shows your filing status, so you can confirm the IRS accepted each return. If you want the full story on the switch, read our guide on moving from FIRE to IRIS.
Who Does This Apply To?
Direct IRIS filing applies to any business that must send information returns and wants to submit them without a paid service. That includes sole proprietors, LLCs, nonprofits, and small companies that pay contractors. If you used FIRE in the past, you must move to IRIS for the 2027 filing season.
The rules for who must file have also shifted. For payments made in 2026, the reporting threshold for Forms 1099-NEC and 1099-MISC rises from $600 to $2,000 under the One Big Beautiful Bill Act. The IRS will adjust that number for inflation starting in 2027. The backup withholding threshold follows the same $2,000 figure.
Third-party payment platforms have their own rule. For Form 1099-K, the threshold returned to more than $20,000 and more than 200 transactions. That change matters to payment apps and marketplaces more than to a typical small business.
E-filing is also required for most filers. If you file 10 or more information returns in total during the year, the IRS expects you to file them electronically. Many owners cross that line quickly once they count every 1099 and W-2 together.
What Do You Need Before You File?
You need four things before you can file in IRIS: an EIN, an IRS online account through ID.me, an approved IRIS TCC, and complete payee data. The TCC is the slowest step. The IRS says approval can take up to 45 days, so apply well before January.
Here is a simple checklist to work through:
- Employer Identification Number (EIN): Your business must have one to apply for a TCC.
- IRS online account: Each responsible official signs in through ID.me to start the TCC application.
- IRIS TCC: This 5-digit code starts with the letter D. Your old FIRE TCC will not work in IRIS.
- W-9 forms: Collect a signed W-9 from every contractor so you have the correct name and TIN.
- Payment records: Total what you paid each person in 2026 and confirm who crossed the $2,000 line.
The TCC application asks for responsible officials and contacts. Each person must complete identity checks and sign the application. After you submit, watch your email and the status screen. If the application stays in “Submitted” status for more than 45 days, contact the IRS help desk.
You should also plan how you will send copies to recipients. IRIS files the IRS copy, but it does not mail or email Copy B to your contractors for you. You must handle that step on your own by the same February 1, 2027 deadline.
What Are the Most Common Mistakes?
The biggest mistake is waiting too long to apply for the IRIS TCC. A late application can leave you without a way to e-file when the deadline arrives. Other common errors include wrong TINs, missed recipient copies, and confusion over the new $2,000 threshold.
Watch for these problems:
- Using an old FIRE TCC: IRIS needs its own code. A FIRE TCC will not work.
- Mismatched names and TINs: A name that does not match IRS records can trigger a notice later.
- Applying the wrong threshold: The $2,000 rule covers payments made in 2026. Payments made in 2025 still used $600.
- Forgetting recipient copies: Contractors need their copy by February 1, 2027, too.
- Ignoring rejections: A rejected return counts as unfiled until you fix and resubmit it.
These mistakes can cost real money. For returns due in 2027, the IRS penalty is $60 per form if you file within 30 days of the deadline. It rises to $130 per form if you file by August 1, and $340 per form after that. Intentional disregard carries a much higher penalty.
What Are the Best Practices for Filing in IRIS?
The best approach is to start early and test your process before the rush. Apply for your TCC in the fall, clean up your vendor list in December, and file in mid-January. That schedule leaves time to fix any rejected forms before February 1, 2027.
Follow these habits to keep filing smooth:
- Apply for your TCC now. Give yourself the full 45 days and some cushion.
- Request W-9s at onboarding. Ask every new contractor for a W-9 before you pay the first invoice.
- Use the TIN Matching tool. Check names and TINs before you file to avoid notices.
- Download the IRIS CSV template. Uploading a file saves time if you have many contractors.
- Save your receipt IDs. Keep each submission confirmation in case the IRS asks later.
- Calendar the deadline. Mark February 1, 2027 for both IRS filing and recipient copies.
You can find official guidance on the IRS page for e-filing information returns with IRIS. It explains the portal, the TCC process, and the forms IRIS accepts. Bookmark it so you can check for updates before the filing season starts.
How Does WageFiling Help?
WageFiling lets you skip the TCC application and file 1099s online in minutes. We e-file your forms with the IRS and handle recipient copies by mail or email. You avoid the setup work and still meet the February 1, 2027 deadline.
Filing through IRIS yourself is a good choice if you have time and only a few forms. Still, many owners find the setup harder than they expected. Identity checks, the TCC wait, CSV formatting, and recipient copies all add steps. WageFiling bundles those tasks into one simple workflow.
With WageFiling, you enter or import your payee data, review it, and submit. Our system checks for common errors before your forms go out. You also get tracking, so you know when the IRS accepts each return. If you need to fix a form, you can file a correction through the same account.
Larger filers have options, too. If you send 100 or more forms each year, 1099Express (1099express.com) may be more cost-effective for large batches. Either way, you can choose the path that fits your volume and budget.
Conclusion: Should You File Directly With IRIS?
You can file 1099s directly with IRIS for free if you get an IRIS TCC in time and handle recipient copies yourself. Plan for up to 45 days for TCC approval and file by February 1, 2027. If that sounds like too much work, an online service can do it for you.
The end of FIRE pushes every filer toward IRIS, so now is the time to choose your path. Some owners will enjoy the control of filing on their own. Others will prefer a service that removes the setup work. Whichever you pick, start early, check your data, and keep good records.
Frequently Asked Questions
Is the IRIS Taxpayer Portal free to use?
Yes, the IRS does not charge a fee to file information returns through the IRIS Taxpayer Portal. You still need an EIN, an IRS online account, and an approved IRIS TCC before you can file. The portal does not send copies to your recipients, so you must deliver those yourself.
How long does it take to get an IRIS TCC?
The IRS says an IRIS TCC application can take up to 45 days to process. If your application stays in “Submitted” status for more than 45 days, you should contact the IRS help desk. Apply in the fall so you have your code well before the February 1, 2027 deadline.
Can I use my old FIRE TCC to file in IRIS?
No, a FIRE TCC does not work in the IRIS Taxpayer Portal. IRIS requires its own TCC, which starts with the letter D. FIRE retires after the 2026 filing season, so every business that filed through FIRE needs a new IRIS TCC for the 2027 filing season.
Disclaimer: This article is for general informational purposes only and is not tax or legal advice. Consult a qualified tax professional about your specific situation.
