name: IRS API Plans and Pricing
description: >-
  IRS APIs are generally provided free of charge to authorized participants who
  have enrolled in IRS e-Services. The primary exception is the Income Verification
  Express Service (IVES), which charges a per-transcript fee. TIN Matching, IRIS
  1099 filing, MeF electronic filing, and Transcript Delivery System access are
  provided at no cost to enrolled participants. All services require IRS e-Services
  enrollment and an API client ID.
url: https://www.irs.gov/tax-professionals/get-an-api-client-id
plans:
  - name: Free Tier (e-Services)
    description: >-
      Access to core IRS e-Services APIs at no cost for enrolled participants.
      Includes TIN Matching (interactive and bulk), Transcript Delivery System (TDS),
      Secure Object Repository (SOR), IRIS 1099 filing (A2A), and Modernized e-File
      (MeF) submission. Requires e-Services enrollment and a valid API client ID.
    url: https://www.irs.gov/tax-professionals/get-an-api-client-id
    pricing:
      - type: FlatRate
        amount: 0
        currency: USD
        period: month
    features:
      - TIN Matching (up to 25 interactive or 100,000 bulk per session)
      - IRIS A2A for 1099 series information returns
      - MeF electronic tax return submission
      - Transcript Delivery System (TDS)
      - Secure Object Repository (SOR)
    limits:
      - type: Authentication
        value: API client ID + JWT Bearer token required
  - name: IVES Participant Plan
    description: >-
      Pay-per-use access to the Income Verification Express Service (IVES) for
      authorized lenders, banks, credit unions, and other financial institutions.
      Charges $4 per tax transcript requested. Invoices are issued monthly on
      the 5th of each month for the prior month's transactions. Payment is
      required electronically via credit card or electronic funds transfer
      through the IRS.gov payment portal.
    url: https://www.irs.gov/individuals/income-verification-express-service-for-participants
    pricing:
      - type: PayPerUse
        amount: 4.00
        currency: USD
        unit: transcript
    features:
      - Tax transcript delivery in hours (A2A requests)
      - High-volume automated transcript requests
      - SOR mailbox for transcript delivery
      - Supports mortgage lending and income verification workflows
    limits:
      - type: Enrollment
        value: Must be an authorized IVES participant
      - type: Authentication
        value: IVES participant ID (10 digits) + API client ID required