Compliance
Information Return Filers: Prepare Now for the FIRE to IRIS System Transition
The FIRE e-file platform is being retired. Filers of information returns need to shift to the modern IRIS platform by late 2026—here’s what you must do.
By NomadicTax Research Team • 5-8 min read • August 29, 2026
## 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](https://www.irs.gov/newsroom/irs-reminder-information-return-e-file-system-transitioning-to-a-new-platform?utm_source=openai)) 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](https://www.irs.gov/newsroom/irs-reminder-information-return-e-file-system-transitioning-to-a-new-platform?utm_source=openai))
IRIS provides two filing channels:
1. **IRIS Taxpayer Portal** — user-friendly web interface for manually uploading forms or CSVs, limited volumes.
2. **IRIS Application-to-Application (A2A)** — API/upload pathway for high volume filers, software providers, and third parties. ([irs.gov](https://www.irs.gov/newsroom/irs-reminder-information-return-e-file-system-transitioning-to-a-new-platform?utm_source=openai))
## 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](https://www.irs.gov/newsroom/irs-reminder-information-return-e-file-system-transitioning-to-a-new-platform?utm_source=openai))
- 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.