For IIS FTP, IIS_IUSRS is usually not the account you need to grant access to. That group is for the IIS worker process (web app pool identity), not FTP authentication.
FTP uses the authenticated user's own credentials:
- Basic authentication: the actual Windows account the client logs in as (local or domain user). That user needs NTFS permissions on the folder.
- Anonymous authentication: the IUSR account (note: IUSR, not IIS_IUSRS).
So which account to add depends on how you set up FTP auth in IIS Manager then site then FTP Authentication:
- If Basic is enabled and users log in as, say, ftpuser, add that user to the Temp folder's NTFS permissions.
- If Anonymous is enabled, add IUSR.