Tuesday, March 3, 2026

IRIS Now Available for Electronic Filing of Forms 1042-S

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e-News for Withholding Agents March 3, 2026

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Issue Number:  2026-02


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.

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