IRIS

IRS Transition from FIRE to IRIS Format

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Overview

The IRS is phasing out the FIRE (File Information Returns Electronically) system and mandating the IRIS (Information Returns Intake System) format for electronic filing starting in 2026. Mag-Filer supports both formats.

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Key Differences

• Transmitter Control Code (TCC): IRIS requires a new TCC with approval taking up to 45 days.

• Testing and Validation: IRIS mandates a structured Assurance Testing System (ATS) for each Transmitter:

  • Submit test transmissions with fictional data (e.g., TINs starting with "000").

  • Include a manifest and at least five submissions with two records each.

  • Pass automated schema and business rule checks (no live data allowed).

  • Complete a communication test to switch to "Production" mode.

• Error Handling: Unlike FIRE, which rejects entire files for errors, IRIS accepts valid payee submissions and rejects only those with issues.

 

Mag-Filer Support

• Mag-Filer is fully compliant with IRIS formatting and validation requirements.

• Each transmitter must complete the IRS’s testing process independently.

  • OR          -

• Transmitter Portal Option: Mag-Filer offers a portal that eliminates the need for a separate TCC or validation process by using a pre-tested TCC.​

 

So, each transmitter is welcome to tackle this with the IRS – but as a backup option, Mag-Filer offers our Transmitter Portal that eliminates you going through the validation process.  It even eliminates your requirement to acquire your own TCC, since we submit under a previously tested TCC which is managed by the Portal. 

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Please see details regarding the Mag-Filer Transmitter Portal on the Mag-Filer website – or Email or Call us at MagFiler@SpokaneComputer.com or 800-565-6576.