What’s Happening?
In IR-2026-99 (Aug. 24, 2026), the IRS announced the phase-out of the Filing Information Returns Electronically (FIRE) system in favor of the newer Information Returns Intake System (IRIS), to be fully in place by the 2027 filing season. (irs.gov) What does this mean:
- Last day to file test returns via FIRE is November 1, 2026.
- Last day to update transmitter control codes (TCCs) via FIRE is November 9, 2026.
- FIRE stops accepting files on November 19, 2026, for tax year 2026 forms. After that, all filings previously submitted using FIRE must go through IRIS. (irs.gov)
IRIS provides two filing channels:
- IRIS Taxpayer Portal — user-friendly web interface for manually uploading forms or CSVs, limited volumes.
- IRIS Application-to-Application (A2A) — API/upload pathway for high volume filers, software providers, and third parties. (irs.gov)
Who Is Affected?
- Entities filing information returns (e.g. Forms 1099, W-2, etc.) who have been using FIRE.
- Transmitter entities who manage many clients and use FIRE for high-volume submissions.
- Software vendors and third parties building filing platforms.
What You Must Do Before Deadlines
- Register for IRIS TCC now if you have not yet. This code authorizes your entity to transmit returns. (irs.gov)
- Review and update internal processes: test uploads, file formatting, FTP settings, vendor software adjustments.
- Subscribe to IRS IRIS QuickAlerts for more updates. Attend IRIS Working Group meetings if you handle high volumes.
Example Scenario
Case: ABC Payroll Co. currently submits 1,500 forms per year via FIRE. They pay someone $40,000+ in tips each year who receives 1099-NEC. If ABC fails to switch to IRIS, their e-file submissions AFTER November 19, 2026, will be rejected. They should switch to IRIS A2A or upload through the portal now to avoid disruptions.
Why This Transition Matters
- System Security & Modernization: FIRE is older and less secure than IRIS. The IRS is aiming for a more unified, streamlined platform.
- New Capabilities: IRIS allows for CSV uploads, automatic payee copies, better volume-handling via API.
- Comply Early: Don’t wait until the last minute—filing errors, misconfigurations during the transition window can cause late filings or penalties.
Action Plan:
- Assign someone in your organization to lead the IRIS transition.
- Test your files before November deadlines.
- Update software or vendor systems to support the new format.
- Retain all test evidence in case of IRS inquiries.
Bottom line: The shift from FIRE to IRIS is mandatory and fast approaching. Proactive compliance can save headaches—and potential rejections—months down the line.