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If you file Form 1099 for contractors, vendors, or clients, there is an IRS change you should know about.
The IRS FIRE system will stop accepting information returns on November 19, 2026, at 3 p.m. Eastern Time. The IRS is moving these electronic filings to the Information Returns Intake System, commonly called IRIS, for the 2027 filing season.
You may be wondering what this means for your business. Will you need a new account? Can you keep using your filing provider? Will you have to prepare your forms differently?
This guide explains the change in simple terms and shows how to prepare your information returns with Tax2efile.
Table of Contents
Key Takeaways
- FIRE closes for filing on November 19, 2026, at 3 p.m. ET.
- IRIS replaces FIRE for the affected electronic information returns in the 2027 filing season.
- If you file directly through the IRS, you need the appropriate IRIS Transmitter Control Code, or TCC.
- Tax2efile provides online filing for supported 1099 forms and a bulk upload option for multiple payees.
- You still need to provide accurate information, review your forms, and complete the submission process.
When will FIRE stop accepting returns?
FIRE will stop accepting information returns on November 19, 2026, at 3 p.m. ET. After January 1, 2027, the Information Returns Intake System (IRIS) will handle affected electronic filings, including current-year returns, prior-year returns, and corrections. This change applies to information returns such as Forms 1099 filed through FIRE and does not affect how individuals file their annual Form 1040 income tax return.
What is FIRE?
FIRE stands for Filing Information Returns Electronically. It is an IRS electronic filing system that has been used for many years to receive information returns such as Forms 1099, 1098, 5498, 1042-S, and W-2G.
FIRE is mainly used by businesses, tax professionals, payroll providers, and other organizations that need to send information returns electronically to the IRS. Unlike a typical online form where you enter information directly on a website, FIRE generally requires filers to prepare their return data using compatible software and transmit it to the IRS in the required file format.
For example, when a business pays an independent contractor and needs to report that payment on Form 1099-NEC, the business or its tax professional may use an electronic filing service that submits the information to the IRS through FIRE.
What is IRIS?
IRIS stands for Information Returns Intake System. It is the IRS’s newer electronic filing system designed to modernize how businesses, tax professionals, and other filers submit information returns to the IRS.
IRIS provides more flexible ways to file. Smaller businesses can use the IRIS Taxpayer Portal to enter return information online or upload data using a CSV file, while organizations and software providers handling larger volumes can transmit returns through the IRIS Application-to-Application (A2A) channel.
IRIS can also be used for functions such as filing information returns, submitting corrections, and requesting automatic extensions. Beginning with the 2027 filing season for tax year 2026 returns, IRIS will become the IRS’s only intake system replacing FIRE for the affected information returns.
What’s Actually Changing: FIRE vs IRIS
| What You Need to Know | FIRE (retiring) | IRIS (replacement) |
|---|---|---|
| Status after Nov 19, 2026 | Stops accepting submissions | Sole system for all information returns |
| File Format | ASCII (Publication 1220 format) | XML |
| Access | FIRE TCC (does not transfer) | New IRIS TCC required |
| Filing Channels | Bulk file upload only | IRIS Taxpayer Portal (manual or CSV upload) or Application-to-Application (A2A) for bulk transmitters |
| Error Checking | Limited, after submission | Real-time validation of TIN and name |
| Confirmation Speed | Batch-based, slower | As fast as 48 hours |
| Corrections & Extensions | Supported, but the system is closing | Supported directly in the portal |
| Forms Covered | 1099 series, 1098 series, W-2G, 1042-S, 5498, 3921/3922, and more | Same forms, all now unified under one platform |
What Does This Mean for Your 1099 Filing?
Your next step depends on how you currently file.
If You File Directly Through FIRE
You need to prepare to use IRIS. This includes obtaining the appropriate IRIS TCC and learning the filing process.
A Transmitter Control Code (TCC) identifies the business sending electronic information returns to the IRS. Your existing FIRE TCC cannot be used for IRIS.
If You Use a Filing Provider
Contact your provider to confirm how it will handle your forms for the 2027 filing season.
Ask which forms and tax years it supports, how you should provide your information, and how you will receive filing status updates. Also confirm whether you need your own IRIS TCC.
If an Accountant Files for You
Ask your accountant whether they need updated business details, recipient information, or payment records from you. Providing complete information early gives them more time to prepare and review your forms.
What Accounting Firms and Finance Teams Should Focus On
For CPAs, accounting firms, and payroll service providers, start by reviewing how each client’s information reaches your team. Set a clear date for receiving complete records and assign someone to review forms before submission.
For in-house finance and accounts payable teams, reconcile your recipient list and payment totals with your accounting records. Confirm who will prepare, approve, and submit the forms.
The FIRE-to-IRIS transition is a good time to make these responsibilities clear.
Get Your 1099 Information Ready with Tax2efile
The FIRE shutdown gives businesses a reason to review their filing process before the next season begins.
Start by organizing your recipient details, checking payment totals, and identifying the forms you need. Tax2efile offers online filing for supported 1099 forms and a bulk upload option to help you prepare multiple recipients.
Frequently Asked Questions
Yes. The IRS is retiring FIRE and moving the affected electronic information returns to IRIS for the 2027 filing season.
Tax2efile’s process described here requires you to enter your information or prepare a bulk upload. You should review that information before submitting your forms.
It depends on the filing arrangement. Ask your accountant or filing provider whether they transmit on your behalf and whether you need your own IRIS access or TCC.
The IRS lists November 19, 2026, at 3 p.m. Eastern Time as the last day to file information returns through FIRE.
No. FIRE and IRIS use separate TCCs. If you transmit directly through IRIS, you need the appropriate IRIS TCC.
