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This guide covers what happens after a transmission: what each IRIS status means, the errors behind them, and how corrections work in IRIS. If you’re still deciding how to file, see IRIS Taxpayer Portal, A2A, or a Provider? For the timeline, see our FIRE to IRIS transition guide.
What happens after you transmit through IRIS
When IRIS receives a transmission, it issues a Receipt ID. It is used to retrieve the IRS acknowledgment and to identify the transmission in any later replacement or correction. Keep a record of it.
After issuing the Receipt ID, IRIS checks the filing in layers and reports the results in the acknowledgment:
- Transmission level. Is the XML valid against the IRS schema for that tax year? A schema failure rejects the whole transmission.
- Submission level. A transmission can hold multiple submissions, one per form type and issuer. Business rules are applied to each one’s header, and a failure can reject just that submission.
- Record level. Each return is checked against form-specific business rules, including name/TIN matching.
While this runs, the filing shows a Processing status (the Portal, per Publication 5717, calls it “Received by IRS”). Don’t resend or replace anything while a filing is still processing; wait for the final result.
IRIS statuses and required actions
When processing finishes, each transmission has one of four statuses. The IRS defines them in Publication 5718 and the January 2026 working group meeting, as follows:
| Status | What it means | What you do |
|---|---|---|
| Accepted | IRS finished processing and found no errors. | Nothing. Keep the Receipt ID. |
| Accepted with Errors | IRS accepted the records but found one or more errors. The returns count as filed. | Review the errors. Fix them by filing corrections, not by resending. |
| Partially Accepted | At least one submission in the transmission was rejected; the rest were accepted. | Replace only the rejected submissions. Don’t resend the accepted ones. |
| Rejected | Everything in the transmission was rejected. Nothing was filed. | Fix the problem and replace the transmission (or resend it as an original if it failed XML schema validation). The IRS doesn’t keep rejected records. |
“Accepted with Errors” is not a rejection. Your returns are on file. The IRS says to make every effort to correct the errors. For recipient name/TIN mismatches, what you must do depends on the IRS’s reasonable-cause and B-notice rules, covered below.
Check status at the submission level, not just the transmission level. In January 2026, IRIS briefly showed some transmissions as “Accepted with Errors” when one or more submissions inside them had actually been rejected. The IRS fixed the issue in February. A transmission status is a summary; the submission detail shows whether each return is on file.
Common IRIS errors
At its February 2026 working group meeting, the IRS listed the business rules flagged most often in the 2026 filing season. Some reject the submission; others only flag errors:
| Business rule | What it checks | Result |
|---|---|---|
| SHAREDIRFORM015 | Recipient business name and TIN must match IRS records | Accepted with Errors |
| SHAREDIRFORM014 | Recipient person name and TIN must match IRS records | Accepted with Errors |
| S1H002 | TCC must be authorized for the Combined Federal/State Filing program | Accepted with Errors |
| S1H001 | Issuer phone number must be present | Accepted with Errors |
| SMF018 | Issuer business name and TIN must match IRS records | Rejected |
A mismatch on a recipient’s name/TIN is flagged, but a mismatch on the issuer’s own name and TIN rejects the submission. Confirm the issuer’s legal name and EIN against IRS records before filing.
Recipient name/TIN mismatches lead the IRS’s list of flagged rules; they produce “Accepted with Errors” results. IRIS reports these at intake rather than months later, which leaves time to research them. The IRS points filers to Publication 1281 (the CP2100 and B-notice process). Publication 1099 adds that if you meet the reasonable-cause criteria you aren’t required to correct a bad TIN, but the IRS encourages corrections so it can update its records. See our guides to TIN matching before you file, CP2100 notices, and second B-notices.
Another cause of rejection is XML that doesn’t validate against the IRS schema. This can affect filers who convert their own Publication 1220 files to IRIS XML.
Replacements and corrections
IRIS has two separate repair paths. Which one applies depends on whether the IRS accepted the return.
Replacements are for rejected filings. If a submission was rejected, the IRS never accepted those returns, so there is nothing to correct. Fix the data and send a replacement marked as one.
- A replacement for a whole transmission cites the original Receipt ID. A replacement for rejected submissions inside a partially accepted transmission cites each rejected submission’s ID.
- Include every record from what was rejected, and add nothing new.
- Wait until the status shows Rejected or Partially Accepted before sending.
- Send the replacement within 60 days of the rejected status. The IRS then treats it as filed on the original date, which matters for late-filing penalties.
- If the whole transmission was rejected for an XML schema validation error, it can’t be replaced, even though IRIS issued a Receipt ID. The IRS says to resend it as a new original.
- If a transmission is rejected before a Receipt ID is issued (a duplicate transmission ID, for example), fix it and resend it as the same type.
Corrections are for accepted returns. A correction changes a return the IRS already has on file, whether it was “Accepted” or “Accepted with Errors.” You can’t correct a return that was rejected.
Never fix an accepted return by filing it again as an original. The IRS warns this can create duplicate reporting, so a recipient may appear to have been paid twice.
How 1099 corrections work in IRIS
You file a correction when the IRS flags an error, when you find one yourself, or when a recipient reports one. Corrected returns must be filed electronically if the original was, and the IRS says to file corrections as soon as possible and furnish the recipient a corrected copy.
Corrections through A2A
IRIS links every correction to the return it changes using the Unique Record ID that IRIS assigned to the original. The IRS rules for A2A corrections:
- Send corrections in their own transmission, marked as a correction. Don’t mix originals and corrections in the same transmission.
- Use the same issuer details as the original submission.
- Send the complete record, not just the fields that changed.
- Flag each record as corrected and include the original’s Unique Record ID. Leave it out and the submission rejects.
- An original is corrected only once. If a correction is accepted and you later need another change, reference the Unique Record ID of the most recent accepted correction, not the original.
Most errors are fixed in one step: send the complete, corrected record. Some errors, like a return filed on the wrong form type, take two steps. First, send a correction with all amounts set to zero. Once that’s accepted, file a new original with the right information.
Corrections through the Taxpayer Portal
In the Portal, you select the submitted return, choose Correct/Replace, and edit each form by hand on the Make a Correction page. You can prepare several and submit them together, but Publication 5717 describes no CSV route for corrections. A record you’ve already corrected, or one with a correction in progress, is greyed out, and each form can only be corrected once this way; any further change goes on the latest correction. A2A can send corrections for large numbers of records in a single transmission.
One thing a correction can’t fix: the issuer’s own name or TIN. The IRS doesn’t accept corrections to issuer information. Publication 5717 tells Portal filers to write to the IRS with the details of the error, and Publication 1099 refers A2A filers to Publication 5718. A mismatched issuer name and TIN is rejected at intake (rule SMF018, above), so this applies to issuer errors found after a return is accepted.
How TAB1099 handles acknowledgments and corrections
With TAB1099 IRIS e-filing, your returns go to the IRS through IRIS A2A under Tab’s own TCC. Clients do not build IRIS XML or connect to the IRS themselves.
- Validation before transmission. We convert your data, including Publication 1220 FIRE files, CSV, Excel, and JSON, to IRIS XML and validate every record against IRS business rules. You review it before it’s transmitted.
- Acknowledgment tracking. We track IRS acceptance and file corrections through IRIS.
- Unlimited corrections. Pre- and post-filing corrections are filed through IRIS A2A with no per-correction fees.
- Audit trail. Version control records every change, so you can see what was filed, what was corrected, and when.
- Service levels. Self-Serve handles conversion, validation, and transmission while you keep your workflows. Full Service adds data analyst review, printing and mailing, and electronic delivery of recipient copies.
Whichever transmitter you use, ask for three things. The IRS tells filers who use a third-party transmitter to get a copy of every record in each submission, the Receipt ID for each transmission, and the acknowledgment showing the status and any errors. Only the transmitter can talk to the IRS about your transmissions, and not every transmitter supports corrections and replacements, so confirm yours does.
Tab has been an IRS-authorized e-file provider since 2005 and is SOC 2 compliant.
TAB1099 IRIS e-filing
TAB1099 transmits returns under Tab’s TCC, tracks IRS acceptance, and files corrections through IRIS with no per-correction fees.
Get started with TAB1099 IRIS e-filing, schedule a free transition consult, call 312-527-4306, or email info@tabservice.com.
