Free IRS 1099 filing: how small businesses use IRIS

Reviewed and updated October 16, 2026

Understand what IRIS does

The IRS Information Returns Intake System, or IRIS, offers a free portal for filing supported information returns. It is separate from filing your business income tax return and from giving a contractor their required recipient statement. Review the current portal instructions, enrollment requirements and accepted forms before your filing season.

Start enrollment early. Authorized users need identity verification, and an application for a transmitter control code may take time to process. Do not wait until the filing deadline to discover that access has not been approved.

Use the payment year’s rules

For payments made in 2026, the general reporting threshold for certain business payments reported on Forms 1099-NEC and 1099-MISC increased to $2,000. The earlier $600 rule still matters when correcting many 2025 forms. Exceptions and other reporting categories have different thresholds. A recipient may owe income tax even when no information return is required.

Payments processed by payment cards or qualifying third-party networks generally follow Form 1099-K reporting rules rather than being duplicated on Form 1099-NEC. Confirm the payment method and current instructions.

Prepare before transmitting

Collect Form W-9 securely, reconcile annual vendor totals, confirm legal names and taxpayer identification numbers, and distinguish employees from contractors. Worker status depends on the relationship, not the label on an invoice.

Check the return’s due date and recipient-delivery deadline separately. Save acceptance acknowledgments and address rejected submissions promptly. The general electronic-filing requirement applies when you file at least 10 information returns in aggregate, subject to exceptions. Free filing does not remove the need for accurate records or timely delivery.

Official sources

• IRS: file information returns with IRIS
• IRS: 1099 instructions

This guide provides general information. The rules depend on the tax year, jurisdiction and your circumstances. Ask our team which filing or planning steps apply to you.