From the access help:
Dim Guess, Fmt, RetRate, Msg
Static Values(5) As Double ' Set up array.
Guess = .1 ' Guess starts at 10 percent.
Fmt = "#0.00" ' Define percentage format.
Values(0) = -70000 ' Business start-up costs.
' Positive cash flows reflecting income for four successive years.
Values(1) = 22000 : Values(2) = 25000
Values(3) = 28000 : Values(4) = 31000
RetRate = IRR(Values(), Guess) * 100 ' Calculate internal rate.
Msg = "The internal rate of return for these five cash flows is "
Msg = Msg & Format(RetRate, Fmt) & " percent."
MsgBox Msg ' Display internal return rate.
So if you paste this into a module
Public Function myIRR(Investment, Return1, Return2, Return3, Return4, Percentage) As Double
Dim x(4) As Double
x(0) = Investment
x(1) = Return1
x(2) = Return2
x(3) = Return3
x(4) = Return4
myIRR = IRR(x, Percentage)
Then from your query call this function with the needed fields, it should return your IRR.