{ "caveats": [ "No transmissions, filing, applications, tax determinations or approval guarantees.", "Caller declarations are unverified; no credentials or identities accepted.", "Portal readiness never establishes A2A readiness.", "IRIS form-family routing is a planning direction, not verified TY2026 per-channel schema compatibility.", "Prior-year and correction details fail closed even when general correction capability is documented.", "Source expiry is checked at execution; snapshot replays do not renew evidence.", "Unsigned local hashes detect drift against the seal; they are not authenticated agency attestations." ], "channel_paths": [ { "channel": "FIRE", "check_ids": [ "tax_year_scope", "correction_routing", "migration_rule_evidence", "form_channel_routing", "fire_ty2026_transition", "fire_filing_window", "fire_testing_window", "ir_application_changes" ], "production_ready": false, "readiness_basis": "Declared prerequisites and bounded public evidence only", "status": "NOT_READY" }, { "channel": "IRIS_PORTAL", "check_ids": [ "tax_year_scope", "correction_routing", "migration_rule_evidence", "form_channel_routing", "ir_application_changes", "iris_portal_tcc", "portal_access", "portal_batch_plan" ], "production_ready": false, "readiness_basis": "Declared prerequisites and bounded public evidence only", "status": "READY" }, { "channel": "IRIS_A2A", "check_ids": [ "tax_year_scope", "correction_routing", "migration_rule_evidence", "form_channel_routing", "ir_application_changes", "iris_a2a_tcc", "a2a_api_client", "a2a_schema_package", "a2a_ats", "a2a_software", "a2a_schema_version", "production_xml_validation" ], "production_ready": false, "readiness_basis": "Declared prerequisites and bounded public evidence only", "status": "UNKNOWN" }, { "channel": "THIRD_PARTY", "check_ids": [ "tax_year_scope", "correction_routing", "migration_rule_evidence", "form_channel_routing", "ir_application_changes", "third_party_support", "third_party_iris_path", "third_party_fulfillment" ], "production_ready": false, "readiness_basis": "Declared prerequisites and bounded public evidence only", "status": "UNKNOWN" } ], "checks": [ { "applies_to": [ "FIRE", "IRIS_PORTAL", "IRIS_A2A", "THIRD_PARTY" ], "basis": "LOCAL_POLICY", "check_id": "tax_year_scope", "detail": "", "reason": "TY2026 migration planning", "rule_ids": [ "local:tax_year_scope" ], "source_refs": [], "status": "READY" }, { "applies_to": [ "FIRE", "IRIS_PORTAL", "IRIS_A2A", "THIRD_PARTY" ], "basis": "DECLARED_AND_PUBLIC_EVIDENCE", "check_id": "correction_routing", "detail": "General IRIS correction capability does not establish a specific correction path. FIRE is unavailable after shutdown, including prior-year returns and corrections.", "reason": "No corrections declared", "rule_ids": [ "prior_correction_routing_2026", "local:correction_routing" ], "source_refs": [ "general_2026:428-428:7bd85722e27c", "iris:239-240:143afbfde1aa" ], "status": "NOT_APPLICABLE" }, { "applies_to": [ "FIRE", "IRIS_PORTAL", "IRIS_A2A", "THIRD_PARTY" ], "basis": "PUBLIC_EVIDENCE", "check_id": "migration_rule_evidence", "detail": "", "reason": "TY2026 migration planning requires usable, non-conflicting transition evidence", "rule_ids": [ "fire_iris_transition_2026", "local:migration_rule_evidence" ], "source_refs": [ "fire:245-252:a1fe060ebef1" ], "status": "READY" }, { "applies_to": [ "FIRE", "IRIS_PORTAL", "IRIS_A2A", "THIRD_PARTY" ], "basis": "PUBLIC_EVIDENCE", "check_id": "form_channel_routing", "detail": "", "reason": "Each declared form needs a supported planning route; corrections and unsupported years fail closed", "rule_ids": [ "iris_form_family_2026", "local:form_channel_routing" ], "source_refs": [ "iris:288-291:781909ee1072", "fire:246-254:c7afda83ecbf" ], "status": "READY" }, { "applies_to": [ "FIRE" ], "basis": "PUBLIC_EVIDENCE", "check_id": "fire_ty2026_transition", "detail": "", "reason": "Current FIRE users must transition to IRIS for TY2026 returns filed in 2027", "rule_ids": [ "fire_iris_transition_2026", "local:fire_ty2026_transition" ], "source_refs": [ "fire:245-252:a1fe060ebef1" ], "status": "NOT_READY" }, { "applies_to": [ "FIRE" ], "basis": "PUBLIC_EVIDENCE_AND_CLOCK", "check_id": "fire_filing_window", "detail": "", "reason": "Before published cutoff; this does not verify FIRE eligibility or current system availability", "rule_ids": [ "fire_submission_cutoff_2026", "local:fire_filing_window" ], "source_refs": [ "fire:250-250:4fbff9eda442" ], "status": "READY" }, { "applies_to": [ "FIRE" ], "basis": "DECLARED_AND_PUBLIC_EVIDENCE", "check_id": "fire_testing_window", "detail": "", "reason": "Date-only operational cutoff; no weekend rollover or invented closing time", "rule_ids": [ "fire_test_cutoff_2026", "local:fire_testing_window" ], "source_refs": [ "fire:248-248:b485f50b08aa" ], "status": "NOT_APPLICABLE" }, { "applies_to": [ "FIRE", "IRIS_PORTAL", "IRIS_A2A", "THIRD_PARTY" ], "basis": "DECLARED_AND_PUBLIC_EVIDENCE", "check_id": "ir_application_changes", "detail": "", "reason": "Nov 9 concerns changes to IR Applications for TCC; it is not a universal new-application deadline", "rule_ids": [ "fire_tcc_change_cutoff_2026", "local:ir_application_changes" ], "source_refs": [ "fire:249-249:2abcef802f1f" ], "status": "NOT_APPLICABLE" }, { "applies_to": [ "IRIS_PORTAL" ], "basis": "DECLARED", "check_id": "iris_portal_tcc", "detail": "No TCC value or account lookup. A FIRE TCC or Portal TCC never proves A2A enrollment.", "reason": "IRIS TCC status is active; channel-specific confirmation is yes", "rule_ids": [ "iris_portal_prerequisites_2026", "local:iris_portal_tcc" ], "source_refs": [ "iris:246-255:52f59ade729a" ], "status": "READY" }, { "applies_to": [ "IRIS_A2A" ], "basis": "DECLARED", "check_id": "iris_a2a_tcc", "detail": "No TCC value or account lookup. A FIRE TCC or Portal TCC never proves A2A enrollment.", "reason": "IRIS TCC status is active; channel-specific confirmation is yes", "rule_ids": [ "iris_a2a_prerequisites_2026", "local:iris_a2a_tcc" ], "source_refs": [ "iris:278-286:d20951a63974" ], "status": "READY" }, { "applies_to": [ "IRIS_PORTAL" ], "basis": "DECLARED", "check_id": "portal_access", "detail": "", "reason": "Caller-declared Portal access only", "rule_ids": [ "iris_portal_prerequisites_2026", "local:portal_access" ], "source_refs": [ "iris:246-255:52f59ade729a" ], "status": "READY" }, { "applies_to": [ "IRIS_PORTAL" ], "basis": "DECLARED_AND_PUBLIC_EVIDENCE", "check_id": "portal_batch_plan", "detail": "", "reason": "Declared total fits one batch of up to 100; no return content evaluated", "rule_ids": [ "iris_portal_prerequisites_2026", "local:portal_batch_plan" ], "source_refs": [ "iris:246-255:52f59ade729a" ], "status": "READY" }, { "applies_to": [ "IRIS_A2A" ], "basis": "DECLARED", "check_id": "a2a_api_client", "detail": "", "reason": "API Client ID readiness is separate from TCC; no ID or secret is received", "rule_ids": [ "iris_a2a_prerequisites_2026", "local:a2a_api_client" ], "source_refs": [ "iris:278-286:d20951a63974" ], "status": "READY" }, { "applies_to": [ "IRIS_A2A" ], "basis": "DECLARED", "check_id": "a2a_schema_package", "detail": "", "reason": "Caller-declared package acquisition; package bytes unavailable to this service", "rule_ids": [ "iris_a2a_prerequisites_2026", "local:a2a_schema_package" ], "source_refs": [ "iris:278-286:d20951a63974" ], "status": "READY" }, { "applies_to": [ "IRIS_A2A" ], "basis": "DECLARED", "check_id": "a2a_ats", "detail": "", "reason": "Caller-declared ATS status; no observed ATS acceptance", "rule_ids": [ "iris_a2a_prerequisites_2026", "local:a2a_ats" ], "source_refs": [ "iris:278-286:d20951a63974" ], "status": "READY" }, { "applies_to": [ "IRIS_A2A" ], "basis": "DECLARED", "check_id": "a2a_software", "detail": "", "reason": "Caller-declared software/vendor support; no vendor contacted", "rule_ids": [ "iris_a2a_prerequisites_2026", "local:a2a_software" ], "source_refs": [ "iris:278-286:d20951a63974" ], "status": "READY" }, { "applies_to": [ "IRIS_A2A" ], "basis": "DECLARED", "check_id": "a2a_schema_version", "detail": "", "reason": "Version label declared; matching package, tax-year applicability and contents remain unverified", "rule_ids": [ "iris_a2a_prerequisites_2026", "local:a2a_schema_version" ], "source_refs": [ "iris:278-286:d20951a63974" ], "status": "READY" }, { "applies_to": [ "IRIS_A2A" ], "basis": "CORPUS_LIMITATION", "check_id": "production_xml_validation", "detail": "UNSUPPORTED. No XML was received, generated or validated.", "reason": "Full TY2026 IRIS SOR schema bytes are absent from accepted corpus; public announcements are not schema contents", "rule_ids": [ "local:production_xml_validation" ], "source_refs": [], "status": "UNKNOWN" }, { "applies_to": [ "THIRD_PARTY" ], "basis": "DECLARED", "check_id": "third_party_support", "detail": "", "reason": "Software/vendor support declaration only", "rule_ids": [ "iris_a2a_prerequisites_2026", "local:third_party_support" ], "source_refs": [ "iris:278-286:d20951a63974" ], "status": "READY" }, { "applies_to": [ "THIRD_PARTY" ], "basis": "DECLARED", "check_id": "third_party_iris_path", "detail": "", "reason": "Provider IRIS migration support declaration only", "rule_ids": [ "fire_iris_transition_2026", "local:third_party_iris_path" ], "source_refs": [ "fire:245-252:a1fe060ebef1" ], "status": "UNKNOWN" }, { "applies_to": [ "THIRD_PARTY" ], "basis": "CORPUS_LIMITATION", "check_id": "third_party_fulfillment", "detail": "", "reason": "Provider channel, delegation, authorization and delivery are not observed", "rule_ids": [ "local:third_party_fulfillment" ], "source_refs": [], "status": "UNKNOWN" } ], "declared": { "api_client_ready": "yes", "ats_status": "passed", "filing_channel": "IRIS_A2A", "form_types": [ "1099-NEC" ], "readiness_flags": { "a2a_tcc_confirmed": "yes", "corrections_required": "no", "fire_test_required": "no", "ir_application_change_required": "no", "portal_access_ready": "yes", "portal_batch_plan_ready": "yes", "portal_tcc_confirmed": "yes", "schema_package_acquired": "yes" }, "schema_version": "TY2026-v1.0", "software_vendor_support": "yes", "tax_year": 2026, "tcc_status": "active", "volume_by_form": { "1099-NEC": 50 } }, "evaluated_at": "2026-10-05T02:35:00+00:00", "evidence_issues": [], "fee_eligibility": { "currency": "USDC", "eligible": false, "price_atomic": "50000", "rule": "OVERALL_DETERMINATE_READY_NOT_READY_NOT_APPLICABLE", "settlement_claimed": false, "unknown_overall_no_charge": true }, "filing_channel": "IRIS_A2A", "form_routing": [ { "declared_count": 50, "form_type": "1099-NEC", "planning_channels": [ "IRIS_PORTAL", "IRIS_A2A" ], "production_route_verified": false, "reason": "IRIS migration planning; exact per-channel TY2026 package acceptance not verified", "route": "IRIS_CHANNEL_REVIEW", "rule_ids": [ "iris_form_family_2026" ], "source_refs": [ "iris:288-291:781909ee1072", "fire:246-254:c7afda83ecbf" ], "status": "READY" } ], "limitations": [ "Independent low-data FIRE-to-IRIS migration planning snapshot; not affiliated with or endorsed by the IRS or SSA.", "No tax advice, tax treatment determination, taxpayer applicability determination, filing, preparation, submission, or account application/access.", "No taxpayer identity, TCC value, credentials, secrets, return contents, XML, transmissions or uploaded tax documents are accepted.", "READY is limited to declared planning prerequisites plus bounded reviewed public evidence; it is not production readiness, filing authorization or IRS acceptance.", "Production XML validation is UNSUPPORTED because full TY2026 IRIS SOR schema bytes are not in the accepted corpus.", "SSA EFW2 validation is OUTSIDE_SCOPE; W-2/W-3 remain separately routed to SSA.", "Caller declarations such as TCC state, API Client ID readiness, ATS status and vendor support are not independently observed.", "Evidence freshness is checked at execution; expired or unavailable rule evidence fails closed to UNKNOWN.", "Overall UNKNOWN and declared/service failures are no-charge; unrelated unknowns on non-requested alternative channels do not invalidate a determinate requested snapshot.", "Settlement status is not claimed by this body; x402 payment headers and durable order state are authoritative for settlement." ], "missing_prerequisites": [], "mode": "snapshot_replay", "observed": { "accounts_checked": false, "ats_acceptance_observed": false, "live_system_availability_observed": false, 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"BEFORE_DAY", "published_date": "2026-11-01", "published_time": null, "reason": "reviewed_hash_checked_fresh_evidence", "rule_ids": [ "fire_test_cutoff_2026" ], "scope": "FIRE test files only", "snapshot_only": false, "source_refs": [ "fire:248-248:b485f50b08aa" ], "timezone": "America/New_York" }, { "automatic_weekend_rollover": false, "cutoff_id": "IR_APPLICATION_CHANGES", "cutoff_utc": null, "evidence_status": "READY", "phase": "BEFORE_DAY", "published_date": "2026-11-09", "published_time": null, "reason": "reviewed_hash_checked_fresh_evidence", "rule_ids": [ "fire_tcc_change_cutoff_2026" ], "scope": "Changes to IR Applications for TCC; not a universal deadline for all new applications", "snapshot_only": false, "source_refs": [ "fire:249-249:2abcef802f1f" ], "timezone": "America/New_York" }, { "automatic_weekend_rollover": false, "cutoff_id": "FIRE_FILING", "cutoff_utc": "2026-11-19T20:00:00+00:00", "evidence_status": "READY", "phase": "BEFORE_INSTANT", "published_date": "2026-11-19", "published_time": "15:00:00-05:00", "reason": "reviewed_hash_checked_fresh_evidence", "rule_ids": [ "fire_submission_cutoff_2026" ], "scope": "Last FIRE filing day at 3:00 p.m. ET", "snapshot_only": false, "source_refs": [ "fire:250-250:4fbff9eda442" ], "timezone": "America/New_York" } ], "overall_status": "UNKNOWN", "production_xml_validation": "UNSUPPORTED", "readiness_semantics": "READY is a bounded planning check, not filing authorization, live access, tax advice or certification.", "scope": "PUBLIC_PRODUCTION_SNAPSHOT", "service_version": "1.0.0", "ssa_efw2_validation": "OUTSIDE_SCOPE", "tax_year": 2026, "tcc_processing_guidance": { "approval_guaranteed": false, "guaranteed_approval_date": null, "is_sla": false, "reason": "reviewed_hash_checked_fresh_evidence", "rule_ids": [ "tcc_processing_guidance_2026" ], "scope": "Typical guidance; processing times vary. No application date or computed approval deadline.", "source_refs": [ "general_2026:428-428:7bd85722e27c" ], "status": "READY", "typical_processing_business_days": 45 }, "unknown_items": [ "production_xml_validation", "third_party_iris_path", "third_party_fulfillment" ] }