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Attention: Software Developers and Information Return Transmitters
Schema and Business Rules
Tax Year 2026 IRIS Schema and Business Rules
This is an Early Look/draft schema. There may be modifications in the final version.
The SDK folder includes the Java and .NET SDK packages.
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”
Please visit the IRIS Schemas and Business Rules page on IRS.gov for more information about IRIS Schemas and Business Rules.
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.
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