it looks that not at this stage. they will earn nothing from that. they have to concentrate on building their capacities and deepening their control over the territories and population. their main concern now is local campaigns including against Iranian and Iranian proxies in the immediate arenas.
IS is unique in contrast to al-Qaeda because it needs territory to rule, and thus, at least some support of local residents. Christians can stay if they pay a special tax, while those considered polytheists by IS (including Shi'a) are executed or driven out. Considering that Iran is predominately Shi'a, there is no way that IS could take hold there. Moreover, Iran has among the strongest of all Middle East armed forces
That appears to be out of alignment with their goals and activities. Their narrative almost exclusively resounds with the Sunni population. Given the significant Shiite majority within Iran, it is unlikely they would attempt to influence such a thing. Perhaps more importantly, Iraq and many areas within the Levant are incredibly unstable, while Iran is not. IS doesn't have the political or military capability to take on the Ayatollah or IRGC-QF. Iraq, Syria, Lebanon, and Libya present much better opportunities for IS success.
I would not predict any direct attack by ISIS on Iran. ISIS's extreme sectarianism probably precludes cooperation with most opposition factions in Iran, although alignments sometimes (often secret and tacit) take startling turns. To let one's imagination go a bit wild, there might be a possibility of working with some extreme Kurdish Sunni faction in Iran (despite the overall Kurdish dislike of ISIS) - or some Sunni Arab faction in Khuzistan? Baluchistan might offer more opportunities, but that is far away. I can hardly imagine anything more than a pin prick, though, and that would prove counterproductive.
I think that IS has no main components of a state that it is able to fight with a state or a country. and also the group can take a role in proxy war in the region. ( in this context, please see the latest military developments in Iraq )
in the meantime, from the view of geopolitical aspects and other elements, IS does not even permit its self to think of the stance.
also, I believe that IS can be counted as a possible threat. IS existence, depends on more comprehensive policies which can be adopted by the regional states in the future.
There is very little probability, because minorities arise when the state is weak. Iran currently is now strong and have extensions in Iraq, Lebanon, Syria and Yemen, and would hit violently anyone who tries to threaten the security of iram from the Arabs that are living in Iran
The Iran support to Houthis fighters in Yemen to upset balance of power in the region is likely to unite anti-iran forces, especially sunni muslims. IS and AlQaeda mostly composed of sunni muslim may receive support of some of the sunni muslim countries, such as UAE, Egypt, and KSA. Iran action will boost recruitment for IS from ME, Asia, and Africa.
I don't see there is a close threat to Iran from IS, because currently, Iran has a widely influence in a number of countries: Iraq, Syria, Lebanon and Yemen. In addition to Iran's ability to put pressure on the Arab Gulf countries which have high financial potential. therefore Gulf country will not be able to help IS or intervene effectively.
IS tactics are very different to al-Qaeda in a number of ways in particular the seizing of territory and establishing service associated with being a state.
I don't see IS being a threat to Iran. Iran has a stable government supported by Shiite supporters, it has significant influence across the Gulf countries and it has the strong armed forces. Iran is a strong state and now the work with the P5+1 in regarding the nuclear issues some of the ambiguity and tension is reducing.
ISIS, from the beginning, claimed that they would go after the degenerates first. Israel and Iran were not in their priority list. Though, there was one attack in Tahran as you can remember.