{
  "tax_year": 2026,
  "filing_channel": "IRIS_PORTAL",
  "form_types": [
    "1099-NEC"
  ],
  "volume_by_form": {
    "1099-NEC": 50
  },
  "tcc_status": "active",
  "readiness_flags": {
    "portal_tcc_confirmed": "yes",
    "portal_access_ready": "yes",
    "portal_batch_plan_ready": "yes"
  }
}