IRS FIRE System Retirement: Preparing for IRIS

The IRS is ending the Filing Information Returns Electronically (FIRE) system, creating an important change for businesses that submit Forms 1099 and other information returns online. Beginning with tax year 2026 returns filed in the 2027 filing season, filers that once relied on FIRE will need to use the IRS Information Returns Intake System (IRIS) instead.

Businesses have time to prepare, but waiting until filing deadlines are close could create unnecessary complications. Understanding how the change affects your current process can help you make a smoother transition to IRIS.

How Electronic 1099 Filing Is Changing

For years, FIRE has been a primary IRS platform for electronically submitting Forms 1099 and related information returns. The IRS is replacing it with IRIS, which offers two methods for transmitting returns: the IRIS Taxpayer Portal and the IRIS Application to Application, or A2A, channel.

After the FIRE retirement is complete, IRIS will be the electronic filing option for returns that were formerly submitted through FIRE. This includes not only current-year filings, but also older returns and corrected information returns.

In other words, a business should not expect to return to FIRE later to address an overlooked prior-year filing or correction. Reviewing outstanding items before the system closes can reduce pressure during a future filing season.

Key Dates for the FIRE System Shutdown

The IRS has announced several dates businesses should keep in mind as FIRE is phased out. These dates matter especially for organizations that file information returns directly or may need to resolve pending corrections.

• The final day to submit test information returns through the FIRE Trading Partner Test System is November 1, 2026.
• November 9, 2026, is the last day to update an existing Information Returns application for a Transmitter Control Code, also known as a TCC.
• The final deadline to file information returns through FIRE is November 19, 2026, at 3 p.m. ET.

Beginning January 1, 2027, businesses will use IRIS for electronic information returns that previously went through FIRE. If you have unfiled prior-year returns or corrections, determine whether they should be completed before FIRE closes or prepared for submission through IRIS after the transition.

Will Your Business Need to Take Action?

The level of preparation required depends on how your business currently handles Forms 1099 and other information returns. This change affects the electronic filing platform, not the underlying filing obligations your business may have.

Businesses that submit directly through FIRE will have the most steps to complete. They will need to establish IRIS access and obtain an IRIS Transmitter Control Code before they can file information returns themselves through the new system.

If a payroll provider, tax professional, accounting platform, or other third party handles your information returns, much of the technical transition may happen behind the scenes. However, it is still wise to confirm that the provider is prepared to use IRIS and ask whether any updated information or action will be needed from your business.

If you are not sure how returns were filed last year, start by reviewing that process. Knowing whether your company filed directly or worked through a provider will clarify the next steps.

Understanding the IRIS Filing Options

IRIS includes two distinct electronic filing methods. The right option may depend on the number of Forms 1099 your business files and whether you use compatible tax preparation or accounting software.

The IRIS Taxpayer Portal is a free web-based filing option. It allows a business to enter returns one at a time or upload a CSV file, with as many as 100 returns submitted in a batch. For a smaller business with a limited annual volume of 1099s, this portal may be a practical way to complete filings without purchasing specialized software.

The second method, IRIS Application to Application, allows compatible software to transmit information returns directly to the IRS. Businesses using accounting services, payroll systems, filing software, or outsourced client accounting services should ask their provider which IRIS channel will be used.

Why You May Need an IRIS TCC

Any business that plans to file its own information returns through IRIS will need an IRIS Transmitter Control Code. The TCC identifies the filer when electronic information returns are transmitted through the IRS system.

An existing FIRE TCC cannot be moved over to IRIS. The IRS also is not accepting applications for new FIRE TCCs, so businesses that previously filed directly through FIRE and want to continue filing directly will need to apply for a new IRIS TCC.

Businesses should allow adequate time for this requirement. According to the IRS, a typical TCC application can take about 45 business days to process, although actual timing may vary. Since that can be approximately nine weeks, it is best not to delay the application until tax filing deadlines are near.

Steps to Take Before the 2027 Filing Season

Early preparation can make the FIRE-to-IRIS transition more manageable. Begin by identifying your current filing method and confirming whether you submit information returns internally or rely on an outside provider.

If you work with a payroll company, accounting software provider, tax preparer, or CPA firm, ask whether its systems and processes are ready for IRIS. Find out whether the provider needs any additional authorization, records, or information from your business before filing season begins.

Businesses that file directly should evaluate whether the IRIS Taxpayer Portal is appropriate for their filing volume and begin the IRIS TCC application process as soon as possible. It is also helpful to identify any prior-year filings or corrections that remain outstanding.

Finally, review vendor and contractor records well in advance. Confirm that names, mailing addresses, and taxpayer identification numbers are complete and accurate so your Forms 1099 can be prepared efficiently. Strong recordkeeping, reliable QuickBooks support, and proactive tax planning can help reduce avoidable issues during information-return season.

Get Support for the FIRE-to-IRIS Transition

The retirement of FIRE is a significant shift in the electronic information-return filing process, but it does not have to disrupt your business. By confirming your filing approach, applying for IRIS access when needed, and resolving outstanding filings in advance, you can enter the 2027 filing season with greater confidence.

Still Burton PLLC helps businesses throughout Dallas and Texas navigate tax preparation requirements, accounting processes, and information-return responsibilities. Our Dallas CPAs can help you assess how the transition from FIRE to IRIS may affect your business and prepare for upcoming Forms 1099 filings.