Recommended guidelines for tax year 2025

APIs

The bearer token remains valid for 30 minutes. Use the same bearer token for any other API calls during its validity period. You don't need to obtain a new bearer token for each API call. In fact, frequently refreshing the token can slow down the API performance for your account.
We recommend setting the API timeout to 120 seconds or more to account for unusual or delayed responses since APIs depend on systems, and response times may occasionally take longer than expected.
APIs work best for real-time data access. If you need to import large data sets or retrieve numerous data for other purposes, consider using ONESOURCE Tax Information Reporting tools such as Import, Reports, or OData API queries. Using the API for non-real-time scenarios may impact your API quota. To manage this, throttle API calls, create multiple API applications and distribute requests per minute, and use a TEST account first.
Test your APIs in a test account first and then convert them for production access using the production API machine application credentials for the bearer token.
Our API endpoints are the same for both test and production. Whether you access test data or production data depends on the API machine's application you use for the bearer token.
All APIs are stateless RESTful, so don't expect any state information to persist. For example, the order of the form list may change if you call the same API multiple times.

Import

The ideal file size for import is 500,000 records. While other sizes will import correctly, this size offers the best performance. Follow the mappings in the Mapping Specifications Guide for the given tax year, ensuring all lines of the import file are in ASCII format. If using a delimiter (Tab, Pipe, or Tilde), ensure the file contains only 1 type of delimiter.
Sort the source file according to the mapping selection: PayerCd, Recipient (all keys, ignoring TINtype, CustomerID). If the map selection includes all 4 keys, sort the file by RecipTIN, TINtype, security group, and name. If the map selection is CustomerID, sort by PayerCd and CustomerID.
Don't include invalid data in the source file. For instance, if the field value is 0, 1, or 2, don't send 5 as a value unless you have set up a client-Xref to translate 5 to 0, 1, or 2.
Ensure data consistency across all fields. For example, if you have 12 detailed transactions for the same form, provide the tax location in all rows or key fields like DistCd for a Form 1099-R.
When creating a source file in Excel, avoid using quotation marks around string values and don’t include extra tabs, as these can cause issues when importing the data. Additionally, ensure that leading zeros aren't missing in your file.
Use SFTP for transfer and automatic import. Send only the data and exclude the header row from the file.
Review the Mapping Specifications Guide and check your source file data for compliance with the specifications.

Print

Ensure you comply with the timelines outlined in your Annual Planning Document (APD).
Follow the 1099 or ACA Data Review Guide meticulously to review, reconcile, and validate your data before granting print approval.
Give print approval at least 24 hours before the print deadline.

IRIS and State filing

Run reports like Forms Ready for Original Filing and Direct State Filing Required to review record counts.
Review transmitters for the prior year and Pub 1187 FIRE Filings.
Check State Filing Payer Codes in preparation for all filings. Conduct test filings before marking filing batches for the various jurisdictions.
Reconcile any federal or state withholdings before creating your filing output.
Be aware of the upcoming deadlines for reporting to the various jurisdictions and allow enough lead time for submission.

IRIS filing

Run complete test files immediately after loading your data.
Handle XSD errors promptly. If you encounter XSD errors, review the error reports and clear them as soon as possible.
If you can't resolve errors quickly, consider marking problematic records as "ignore" and proceed with filing the rest.
Submit your files earlier than in previous years, especially if you've experienced data errors.
Use the Totals by Payer - All Form Types report and aggregate by filing status. This report helps you verify filing batch counts and totals.
Review these reports to ensure you have IRS receipt IDs for each package before the filing deadline. These receipt IDs serve as your proof of filing.
Regularly review and address recipient errors throughout the year.