IRS 1099 · IRIS A2A
IRIS A2A filing, for high volumes.
A2A is the IRS’s system-to-system channel for filing information returns as XML: no 250-form CSV limit and no manual uploads. Novus prepares A2A-ready XML; your A2A client transmits it under your TCC.
01A2A vs. the portal
When the portal stops scaling.
A2A doesn’t have the Taxpayer Portal’s 250-form-per-file limit, and it removes manual uploads entirely, which is why software providers, transmitters and enterprise compliance teams use it.
| Aspect | Taxpayer Portal | IRIS A2A |
|---|---|---|
| File format | IRS CSV template | XML |
| Size limit | 250 forms per CSV file | Up to 100 MB per transmission |
| Submission | Manual upload and review | System-to-system |
| Best for | Lower volumes, ad-hoc filing | High volumes, recurring workflows |
02The XML
Three levels, three identifiers.
What you need
- IRIS TCC
- The Transmitter Control Code the IRS issues for IRIS.
- API Client ID
- Required for A2A filers, in addition to the TCC.
- Schema package
- Available from the IRS once you’ve applied for an IRIS TCC.
- Publication 5718
- The IRIS A2A specifications, including consent requirements and access tokens.
-
UTID
Transmission
The top-level container with transmitter metadata. Holds one or more submissions.
-
SID
Submission
Groups returns of one form type and tax year, with a header counting the returns.
-
RID
Record
One information return, such as a single Form 1099-NEC for one recipient.
Filing with Novus
Two ways to file, depending on when.
Novus prepares IRIS-ready files and IDES packages. You stay the filer: every upload to the IRS is made under your own TCC.
Assisted filing with our team
For this filing season, our team prepares your 1099 files with you, validated before export: A2A-ready XML at the transmission, submission and record levels, with unique identifiers at each. You review them, then upload under your own TCC.
Self-serve in Novus Desktop
Self-serve 1099 generation is a module of the upcoming Novus Desktop app: load your Excel workbook, validate on your own machine, and export the IRIS CSV, A2A XML or an IDES package yourself.
More on IRS 1099 filing
- IRS IRIS 1099 filing FIRE to IRIS, from 1 January 2027
- 1099-NEC & 1099-MISC Forms, deadlines and corrections
- IDES 1099 for foreign filers Foreign Filer TCC and TCC GIIN
- Form 1099-DA guide Digital asset broker reporting
Preparing data? The free IRIS 1099 worksheet has separate 1099-NEC and 1099-MISC sheets.
FAQ
Frequently asked questions
Something else? Ask our team
What is the A2A transmission size limit?
Up to 100 MB per transmission. Each submission inside it must contain a single form type and tax year.
Do I need an API Client ID for A2A?
Yes. A2A filers need an API Client ID in addition to an IRIS TCC.
Can one transmission contain several form types?
A transmission can hold several submissions, but each submission contains one form type and tax year, so 1099-NEC and 1099-MISC go in separate submissions.
Which publication covers A2A?
IRS Publication 5718, the Information Returns Intake System (IRIS) Electronic Filing Application to Application (A2A) Specifications.
Does Novus transmit through A2A for me?
No. Novus prepares A2A-ready XML (transmission, submission and record levels, with their identifiers); your A2A client or transmitter sends it under your TCC and API Client ID.
Moving high-volume 1099s to A2A? Talk to our team.
We’ll prepare your A2A-ready XML with you this season. Self-serve generation arrives with Novus Desktop in 2027.