Information Returns Intake System (IRIS) Tax Year 2025 A2A Schema and Business Rules are Available

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QuickAlerts for Information Return Intake System (IRIS) September 26, 2025

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Subject: Information Returns Intake System (IRIS) Tax Year 2025 A2A Schema and Business Rules are Available

Attention: Software Developers and Information Return Transmitters

Tax Year 2025 IRIS Final Schema v1.1 and Business Rules v1.1 are available through the SOR mailbox. 

Schema modifications were made to the Forms 1098-C and 1099-DA. Business Rule modifications were made to the Forms 1042-S, 1098-C and 1099-DA.

Tax Year 2024 IRIS Schema v1.1 and Business Rules v1.3 are available through the SOR mailbox. No change to TY2024 Intake and Status Schemas v1.1. Business Rules v1.3 changes from v1.2 are shown in Status column.

Tax Year 2023 IRIS Schema v1.3 and Business Rules v1.5 are available. No change to TY2023 Intake and Status Schemas v1.3. Business Rules v1.5 changes from v1.4 are shown in Status column.

Software Developers and State organizations may download IRIS Schemas and Business Rules from their e-Services mailbox. To access these files, you must have:

  • An active e-Services account
  • An IRIS TCC application with the status “Completed
  • An IRIS TCC status of “Active”
  • An IRIS role of “Software Developer” or business structure of “State Government Agency”, “Local Government Agency”, or “Federal Government Agency”

 

Please visit the IRIS Schemas and Business Rules page on IRS.gov for more information about IRIS Schemas and Business Rules.

 

You may have several messages in your account. Please open all of them to find the set you would like to download. After 60 days the messages are purged.

 

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