Internal Revenue Service (IRS) and Department of the Treasury regulations require filers of 10 or more returns to file those returns electronically with the IRS. Returns may be filed electronically using either the IRS’ FIRE system or IRIS Portal. Each system requires a separate transmitter control code (TCC). Agencies filing electronically for the first time must request a TCC from the IRS as soon as possible.
See USAS Procedures for 1099 Reporting for Calendar Year 2025 (FPP E.001) for instructions on requesting 1099 data from USAS.