Electronic filing specifications for 2025 federal information returns, including Forms 1099, were released Sept. 23 by the Internal Revenue Service.
The 2025 Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, contains a note, previously issued by the IRS as a QuickAlert, that the Filing Information Returns Electronically portal is planned to close in 2026 for the 2027 filing season. The new Information Returns Intake System (IRIS) portal is expected to be the only option for filing information returns electronically starting in the 2027 filing season, the IRS said.
Additionally, forms containing ...