IRS Tax Tip 2025-05, Jan. 14, 2025 Business taxpayers can file electronically any Form 1099 series information returns for free with the IRS Information Returns Intake System. The IRIS Taxpayer Portal is available to any business of any size. It's secure, reduces the need for paper forms and requires no special software. With IRIS, business taxpayers can: Enter information into the portal or upload a file with a downloadable template in IRIS. Download completed copies of Form 1099 series information returns. Submit extensions. Make corrections to information returns filed with IRIS. Get alerts for input errors and missing information. Get a confirmation in a little as 48 hours that the IRS received the return. Reduce expenses on paper, postage, storage space and trips to the post office. Get started Taxpayers will need an IRIS Transmitter Control Code to access the IRIS Taxpayer Portal. This 5-digit code provides an extra layer of security for filing and can only be used on this portal. First time users can use Publication 5717, IRIS Taxpayer Portal User Guide PDF, for detailed instructions about access and features. E-filing required for 10 or more returns If you have 10 or more information returns, you must file them electronically. This includes Forms W-2, e-filed with the Social Security Administration. Find details on the final e-file regulations. More information Applying to file information returns electronically General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498 and W-2G) Subscribe to IRS tax tips