Compliance
IRIS Takes Over FIRE: What Businesses Must Do Before the 2027 Filing Season
With the IRS retiring FIRE and mandating IRIS for information returns, businesses must act now to avoid filing disruptions for 2026 calendar year returns.
By NomadicTax Research Team • 6-8 min read • August 27, 2026
## Overview of the Transition from FIRE to IRIS
The IRS has officially announced that the **Filing Information Returns Electronically (FIRE)** system will be retired after **January 2026**, and replaced by the **Information Returns Intake System (IRIS)** for all information returns starting with 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))
This is more than a tech swap; it impacts how you file **Forms 1099, W-2, 1094/1095, and similar information returns** that were previously submitted via FIRE. If your organization handles many payees or submits in bulk, IRIS Application-to-Application or the IRIS Taxpayer Portal must be used. ([irs.gov](https://www.irs.gov/newsroom/irs-reminder-information-return-e-file-system-transitioning-to-a-new-platform?utm_source=openai))
## Critical Deadlines to Watch
- **Nov. 1, 2026**: Last day to file *test* returns via FIRE Trading Partner Test System. ([irs.gov](https://www.irs.gov/newsroom/irs-reminder-information-return-e-file-system-transitioning-to-a-new-platform?utm_source=openai))
- **Nov. 9, 2026**: Deadline to update or make changes to Transmitter Control Codes (TCC) for IR applications. ([irs.gov](https://www.irs.gov/newsroom/irs-reminder-information-return-e-file-system-transitioning-to-a-new-platform?utm_source=openai))
- **Nov. 19, 2026 at 3 p.m. ET**: Last day to file information returns through the FIRE system. After that, FIRE is closed for good. ([irs.gov](https://www.irs.gov/newsroom/irs-reminder-information-return-e-file-system-transitioning-to-a-new-platform?utm_source=openai))
## Who is Impacted
- Any business or organization currently using FIRE to file information returns. Especially those with large volumes of 1099-series or other annual/information returns. đź“„
- Tax preparers, payroll services, software vendors—all should ensure compatibility or registration with IRIS. ([irs.gov](https://www.irs.gov/newsroom/irs-reminder-information-return-e-file-system-transitioning-to-a-new-platform?utm_source=openai))
## What to Do Now
- If you don't have a TCC for IRIS yet, **apply as soon as possible**. Changes to TCC must be in place by November. ([irs.gov](https://www.irs.gov/newsroom/irs-reminder-information-return-e-file-system-transitioning-to-a-new-platform?utm_source=openai))
- Explore both IRIS submission methods to decide which suits your needs:
* **Portal**: suitable for smaller volume, manual or CSV-based uploads.
* **Application-to-Application**: for high volume, automated filing. ✍️
- Update internal procedures and software to align with IRIS schema and business rules. Request training or resources from IRS. Avoid last-minute surprises. đź“…
## Benefits of IRIS vs FIRE
- More modern, secure platform. IRIS offers better tracking, portals, and a unified system. ([irs.gov](https://www.irs.gov/newsroom/irs-reminder-information-return-e-file-system-transitioning-to-a-new-platform?utm_source=openai))
- For smaller filers who manually enter or upload, IRIS provides more accessible tools. Portal interface helps reduce errors.
- Larger organizations benefit from faster integrations and advances in data submission via application channel.
## Risks & Troubleshooting
- Missing deadlines means FIRE won’t accept your information returns anymore. **Penalties may apply** for failure to file or late-file.
- Data formatting or schema mismatches can cause rejection. Be sure to use updated business rules or ATS versions. ([irs.gov](https://www.irs.gov/tax-professionals/tax-year-2026-modernized-e-file-schema-and-business-rules-for-individual-tax-returns-and-extensions?utm_source=openai))
- Pay close attention to confirmation messages and retention of records; IRIS submission produces different types of output.
By taking action now—registering for TCC, exploring IRIS capabilities, and updating internal workflows—you can avoid costly pressure in the 2027 filing season and ensure smooth compliance for information returns.