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About IRIS compliance

eFileMyForms is fully compliant with the IRS's Information Returns Intake System (IRIS) for tax year 2026 returns filed in early 2027.

What is IRIS?

The Information Returns Intake System (IRIS) is the IRS's electronic filing platform for information returns, including 1099 forms.

Starting with tax year 2026 returns filed in early 2027, the IRS is replacing the legacy Filing Information Returns Electronically (FIRE) system with IRIS and requiring it for all electronic 1099 filings.

Do I need an IRIS Transmitter Control Code to file?

No. You don't need your own IRIS Transmitter Control Code (TCC) to file through eFileMyForms.

A TCC is only required if you file directly with the IRS. When you file through eFileMyForms, eFileMyForms submits your returns to the IRS on your behalf using its own IRS-authorized credentials.

What does this mean for me?

For most filers, very little changes. For tax year 2026 returns:

  • No TCC application required

  • No new IRS registrations or identity verification steps

  • Your 1099s are submitted to the IRS through IRIS, fully compliant

Important: Check your recipient name fields before filing

IRIS requires first name, last name, and Tax Identification Number (TIN) to be in separate data fields. When preparing your data for tax year 2026, separate first name, middle name, and last name into individual fields to prevent rejections when your returns are transmitted.

Note:

If you have questions about IRIS or how eFileMyForms processes your filing, visit IRS.gov/IRIS or contact support for additional guidance.

Recipient name formatting requirements

To meet IRIS filing requirements, you must format names correctly for 1099 and 1042-S recipients. IRIS requires full names to be split into their component parts (first, middle, last, suffix):

  • Individuals: Names are split into first name, middle name/initial, last name, and suffix (for example, Jr., Sr., III).

  • Businesses: Business names are entered as a single field — no splitting required.

Accurate name splitting is essential for successful IRS filing. Proper name formatting helps prevent mismatches with IRS records, reduces processing delays, and avoids penalties.

Note:

For detailed rules and examples, read the IRS's Publication 1220. The name control examples and formatting can be found starting on page 155.

TIN type-based name field logic

eFileMyForms dynamically handles and validates name fields based on the TIN type selected for each record.

TIN type Required fields Optional fields
SSN (Social Security Number) Name (first name), Last name Middle name, Name 2
EIN (Employer Identification Number) Name (business name) Name 2
Unknown Depends on the form type and other factors (read the following sections for more details) Depends on entry

1099 recipient name formatting

Individuals (SSN TIN type)

  1. Enter the individual's first name and last name in the separate Name (first name) and Last name fields.

    Note:

    Hyphenated or multi-word surnames must be fully included in the Last name field.

  2. If known, enter the individual's middle name or initial in the Middle name field.

  3. Double-check that each name is entered in the correct field. Avoid combining names or omitting parts of names.

Businesses (EIN TIN type)
Enter the business's name in the Name field. Do not split up a business's name. Enter the full legal name of the business as registered with the IRS.
Tip:

Use the Name 2 field for additional characters that don't fit in the Name field.

Name (first name/business name) Middle name Last name TIN type
Steven Ben Johnson SSN
Jose Garcia-Hernandez SSN
Floor Cleaners LLC EIN
Budget Rentals EIN

1042-S recipient name formatting

1042-S recipients follow the same logic as 1099 recipients with the following exceptions:
QI-EIN recipients
Qualified Intermediaries (QIs) with an EIN must be entered in the Name field only. Do not split names for QIs and make sure the name matches IRS records.
Recipients without a TIN
If the 1042-S recipient does not have a TIN:

  • If the recipient is an individual without a TIN, enter all available recipient name information in the following fields: Name (first name), Middle name, and Last name.

  • If the recipient is a business without a TIN, enter the full name in the Name field.

Note:

The IRIS system reminds you to enter any missing required information and may not allow you to submit until required fields are complete.

Name (first name/business name) Middle name Last name TIN type
Steven Ben Johnson SSN
Jose Garcia-Hernandez SSN
Floor Cleaners LLC EIN
Budget Rentals EIN
Qualified Intermediary QI-EIN
Kevin Lee No TIN

New filing statuses

The IRIS system introduces more granular filing statuses to track the progress of each record. The following statuses provide real-time feedback and help filers identify and address issues promptly:

Received
The IRS has received your submission, but it has not yet been processed.
Processing
Your file or record is being validated and checked for errors.
Accepted
The submission passed all validations and has been officially accepted by the IRS.
Accepted with Errors
The submission was accepted, but some records have minor issues that require attention.
Rejected
The submission failed validation due to errors or incorrect data formatting.
Partially Accepted
Some records in the submission were accepted, while others were rejected.
Duplicate
The submission or specific records match previously filed data.
Corrected
The corrected submission passed all validations and has been officially accepted by the IRS.

How to respond to each filing status

Accepted
No action needed, but retain the confirmation for your records.
Accepted with Errors
Review the error details and, if required, submit corrections.
Rejected or Partially Accepted
Review and correct the errors, then resubmit the forms.
Duplicate
Verify if a submission was made in error. If not, contact the IRS for clarification.
Corrected
Keep documentation of both the original and corrected filings.

What to do if your submission is rejected

  • If a file is rejected before receiving a Receipt ID from the IRS, the records must be resubmitted as originals. Fix the errors and resubmit the forms.

  • If a file is rejected after receiving a Receipt ID from the IRS, the records must be resubmitted as replacements. These replacements should be submitted within 60 days of the original submission date.

    • When an acceptable replacement submission is received within 60 days, the file will be treated as filed on the original submission date.

    • If an acceptable replacement submission is received after 60 days, the file will be treated as filed on the date the replacement is received.

More information

Note:

If you have questions about IRIS or how eFileMyForms processes your filing, visit IRS.gov/IRIS or contact support for additional guidance.

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Last updated: October 14, 2026