Attention: Software Developers and Information Return Transmitters

Tax Year 2024 IRIS schema and business rules v1.1 are available through the SOR mailbox. There are no changes to schema or business rules.

Tax Year 2023 IRIS Schema and Business Rules are available. There are no changes to TY2023 Schema v1.0 or Business Rules in v1.2.

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”

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.

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