IRIS Now Available for Electronic Filing of Forms 1042-S

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FATCA News & Information March 3, 2026
Useful Links: IRS.gov FATCA Home News Essentials Key FATCA Provisions News Releases IRS - The Basics IRS Guidance Media Contacts e-News Subscriptions IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File	Issue Number:  2026-04 IRIS Now Available for Electronic Filing of Forms 1042-S The Information Returns Intake System (IRIS) is available for the electronic filing of Tax Year (TY) 2025 Forms 1042-S by eligible U.S. filers. Forms 1042-S for prior tax years, as well as submissions by foreign filers, must continue to be electronically filed using the Filing Information Returns Electronically (FIRE) system until it is retired. During the transition period, IRIS and FIRE will both be available and operate in parallel. Beginning with Filing Season 2027 (TY 2026 Forms 1042-S), IRIS will be the only system available for electronically filing information returns. Reminder: Filers are encouraged to review IRIS requirements and begin preparing for the transition. For more information about IRIS, including registration and filing guidance, visit IRS.gov. Additional Resources E-file information returns with IRIS Filing Information Returns Electronically (FIRE) Back to top Thank you for subscribing to FATCA News & Information, an IRS e-mail service. For more information on federal taxes please visit IRS.gov. This message was distributed automatically from the FATCA News & Information mailing list. Please Do Not Reply To This Message.

 

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