Free guide

FIRE is shutting down: moving to IRIS

The IRS is retiring its FIRE e-filing system. If you file 1099s with the IRS yourself, here's what changes, the dates that matter, and which IRIS option fits you.

Runs entirely in your browser. Nothing you select is sent to us or stored.

Short answer

The IRS is retiring FIRE (Filing Information Returns Electronically). The last day to file through FIRE is November 19, 2026, at 3 p.m. Eastern, for current-year, prior-year and corrected returns alike. From January 1, 2027, IRIS (the Information Returns Intake System) is the only IRS system for e-filing 1099s and the other returns FIRE took, so tax year 2026 forms are filed in IRIS. ACA Forms 1094 and 1095 stay on the IRS's AIR system. IRIS needs its own Transmitter Control Code: a FIRE TCC doesn't carry over, and the IRS no longer accepts new FIRE TCC applications.

  • November 1, 2026: last FIRE test file
  • November 9, 2026: last change to a FIRE TCC application
  • IRIS options: free Taxpayer Portal (keyed or CSV) or A2A (XML)
  • No TCC needed if an authorized e-file provider files for you

Last reviewed against the IRS FIRE retirement page and Publication 5717 (Rev. 9-2026).

Key dates

  1. Last FIRE test filesThe last day to send test files through the FIRE Trading Partner Test System.
  2. Last FIRE TCC changesThe last day to change an existing FIRE (IR) Application for TCC.
  3. Last FIRE submissionsThe final day FIRE accepts any file: current-year, prior-year or corrections.
  4. IRIS onlyIRIS replaces FIRE as the only IRS system for e-filing 1099s and the other returns FIRE took, including corrections and prior years. ACA forms stay on AIR.
  5. First IRIS-only deadline1099-NECs for tax year 2026 are due to the IRS and recipients.
Which IRIS option fits you?

What's changing, in plain English

  • FIRE (Filing Information Returns Electronically) is the IRS's long-running system for e-filing 1099s and other information returns using fixed-format text files. It's being retired.
  • IRIS (the Information Returns Intake System) replaces it. It has a free web portal for keying or uploading forms, and an Application-to-Application (A2A) channel for software.
  • New credentials: IRIS needs its own Transmitter Control Code (TCC). A FIRE TCC doesn't carry over, and the IRS has stopped taking new FIRE TCC applications.
  • New formats: IRIS takes CSV uploads in the portal and XML through A2A. FIRE's text files aren't accepted.
  • Not affected: W-2s, which are filed with the Social Security Administration.

Your options, one by one

I file a handful of forms myself

IRIS Taxpayer Portal: enter forms online

  1. Apply for an IRIS Transmitter Control Code (TCC) through IRS e-Services. Your FIRE TCC won't work in IRIS.
  2. Once approved, key each form into the free IRIS Taxpayer Portal.
  3. Apply early: TCC applications take time to process, and you can't file until yours is approved.

IRS links: IRIS Application for TCC · IRIS Taxpayer Portal sign-in

I file dozens or hundreds of forms from a spreadsheet

IRIS Taxpayer Portal: CSV upload

  1. Apply for an IRIS TCC through IRS e-Services.
  2. Convert your data to the IRS's CSV template for each form type. Each upload is limited to 100 records, so larger lists need several files.
  3. Upload the files in the Taxpayer Portal and track their acceptance.

IRS links: IRIS Application for TCC · IRS CSV template guidelines (ZIP) · IRIS Taxpayer Portal sign-in

I develop software or transmit large volumes

IRIS Application-to-Application (A2A)

  1. Apply for an IRIS A2A TCC, and complete the IRS's A2A onboarding and testing.
  2. Build to the IRIS XML schemas. FIRE's fixed-length text files aren't accepted in IRIS.
  3. Leave time for communications testing before the filing season.

IRS links: IRIS Application for TCC · IRIS schemas and business rules · IRIS ATS testing

This is the route for software vendors and high-volume transmitters, not occasional filers.

I'd rather not deal with any of this

Use an authorized e-file provider

  1. An authorized e-file provider files with the IRS for you, so you don't need your own TCC at all.
  2. You enter or import your forms in the provider's system and it handles the transmission.
  3. Check that your provider is ready for the IRIS-only season starting January 1, 2027.

Step-by-step help

Filing in the free portal yourself? Our IRIS Taxpayer Portal guide walks through the TCC application, every field, CSV uploads, statuses and corrections, with a readiness checker.

Sources

Don't forget

The switch doesn't change the rules: the same deadlines, the same 10-return e-file requirement, and the same need for correct names and TINs. Clean your data now with the vendor list checker, and put the dates in your calendar with the year-end checklist.

Questions

FIRE and IRIS questions

Is the IRS FIRE system shutting down?

Yes. The IRS is retiring FIRE (Filing Information Returns Electronically). Its last submissions, including current-year, prior-year and corrected returns, are accepted until November 19, 2026, at 3 p.m. Eastern. From January 1, 2027, the Information Returns Intake System (IRIS) replaces it as the only IRS system for e-filing 1099s and the other information returns FIRE took. ACA Forms 1094 and 1095 still go through the IRS's separate AIR system.

Can I use my FIRE TCC in IRIS?

No. IRIS and FIRE use separate Transmitter Control Codes, and the IRS no longer accepts new FIRE TCC applications. To e-file through IRIS yourself, you need an IRIS TCC.

What is the IRIS Taxpayer Portal?

A free, web-based IRS system for filing 1099s. You can key forms in one at a time or upload them using the IRS's CSV templates, up to 100 records per file. High-volume filers and software use the separate Application-to-Application (A2A) channel.

Can I file prior-year 1099s in IRIS?

IRIS has supported tax year 2022 and later. Check the IRS's current IRIS guidance for older years, which may need to be filed on paper.

Do I need a TCC if I use an e-file provider?

No. An authorized e-file provider transmits returns under its own credentials, so you just enter or import your forms with them.

Does this change W-2 filing?

No. W-2s are filed with the Social Security Administration, not through FIRE or IRIS.

Skip the TCC application

EFileForMe is an authorized e-file provider: you enter or import your 1099s, W-2s and 1095s, and we handle the filing. No IRS transmitter code to apply for, no file formats to learn.

Create free account See pricing

Your data stays with you. This tool runs entirely in your web browser. Nothing you type or paste is sent to EFileForMe or anyone else, and nothing is saved once you leave the page. The information here is general and educational, based on IRS publications as we understand them at the time of writing. It isn't tax, legal or accounting advice, rules change, and results are provided as-is without warranty. Check the current IRS instructions or a qualified tax professional before relying on it.