IRIS Account Maintenance and Staff Handoff Checklist

Document the organization represented by the application, the official application entry point, the authorized administrator, the intended filing role and channel, and the location of the application record. Give the next responsible person enough context to identify the right account without relying on an old employee's browser bookmarks.

Keep the record separate from personal sign-in credentials. A useful handoff explains how authorized people access the application and where sensitive details are maintained; it does not contain shared passwords or copied authentication tokens.

Add the filing workflow's contacts, source-data locations, provider relationship if any, and filing-outcome archive. These items help a successor operate the process, even though they are not all fields on the IRS application.

A quarterly review is a suggested internal cadence, not an IRS renewal requirement. Read the roster and confirm that the listed people still perform the assigned work. Verify business contact details and check whether a change in filing arrangement requires application attention.

Record a concrete result for every issue: correct as reviewed, update completed, or action assigned. A recurring calendar event is useful only if the review has an accountable outcome.

The IRS's August 2025 IRIS question-and-answer guidance says Responsible Officials must revise authorized-user information within 30 days of a change. Do not wait for the next quarterly housekeeping review when a known departure or role change needs action. IRS IRIS 101 questions and answers.

Before a planned departure, identify the person's responsibilities, determine the authorized successor, and arrange the appropriate application updates. Confirm the successor can use their own access and knows how to retrieve the records needed for the next filing task.

Route an RO change to an RO. An AD's maintenance permissions do not extend to adding, changing, or deleting Responsible Officials under the current IRM 3.42.9.7 authority rules. If the remaining roster cannot perform a necessary action, contact the IRS using its official support route rather than impersonating a former employee.

Use the appropriate authorized person to make the update, then review the saved application and any new action it requires. Publication 5903 explains that some revisions require signatures again. Treat “edited” and “revision completed” as separate checkpoints. Publication 5903, modifying an existing application.

For A2A organizations, Publication 5718 also notes that changing the IRIS application's address does not update other IRS tax records, and vice versa. Keep separate record-maintenance tasks visible instead of assuming a single edit updates every system. Publication 5718, section 1.3.7.

Have a second person compare the intended change with the result when practical. Verify the exact entity, role, and contact details. Then record what changed, who completed the permitted action, and whether any signature or review remains outstanding.

Fictional example. Brook Example Company's payroll lead is a Contact and maintains the internal filing checklist. She plans to leave before the next filing season. The operations manager assumes that taking over the checklist also provides access to the IRS application.

The handoff review separates three tasks. First, the appropriate RO or AD updates the Contact roster through the permitted process. Second, the successor establishes their own authorized access. Third, the departing employee explains the export routine, unresolved filing questions, and the location of prior acknowledgments.

The company checks the saved application after the change and records any required follow-up. It also opens a separate task for the successor to rehearse retrieving a prior filing record from the company's archive. That rehearsal demonstrates operational continuity without submitting a new return.

This example illustrates an internal handoff. It is not evidence that anyone has performed an actual account update or access test for your organization.

You do not generally submit a fresh TCC application every year simply because another filing season begins. IRS guidance explains that a TCC unused for three consecutive years is deleted and a new application is then needed. Track actual use and verify status before depending on older access. IRS IRIS 101 guidance on recurring use.

Software Developers have additional annual work: the processing year 2026 edition of Publication 5718 calls for annual software-package information updates and new Software IDs for each tax year. Assign that task to the software owner if it applies to your organization. Publication 5718, section 1.5.

Before the next season, confirm expected forms and tax years, the current filing arrangement, and any release or testing dependencies. Follow current IRS updates for changes. A maintained application and an updated software package are separate readiness items, and neither proves that the year's returns have been filed.