
IRS’ FIRE to be retired!
Do you prepare and file Forms 1099?
Do you meet the electronic filing requirements (issued 10 or more information returns in the prior year)?
Do you use IRS’ FIRE system to electronically file 1099s?
If Yes, a recent IRS notification is for you.
Tax Year2026/Filing Season 2027 is the target date for the retirement of the Filing Information Returns Electronic (FIRE) system. FIRE will not be available for submissions in Filing Season 2027 – aka 2026 forms prepared and filed in early 2027.
The Information Returns Intake System (IRIS) is the IRS’ new intake system for information returns.
To electronically submit 1099s directly to the IRS, current FIRE users will need to transition to IRIS before the end of 2026 – or have another means of electronically filing 1099s with the IRS.
IRIS is a completely different IRS application, with different file types, options, settings, requirements, etc.
IRIS requires separate log in credentials.
IRIS requires a separate Transmitter Control Code (TCC.) If you currently use FIRE to electronically submit 1099s to the IRS, you will need to obtain a new TCC for the IRIS Application.
Next Steps
Review the following IRS website for information and links to IRS, FIRE, TCC Application and more:
https://www.irs.gov/filing/e-file-information-returns
Don’t wait – get started soon as FIRE will be around for only one more filing season!
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