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IRS FIRE System Retirement 2026: Understanding the Transition to IRIS

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Key dates at a glance: Per the IRS FIRE system page, November 19, 2026, at 3 p.m. ET is the last day to submit information returns through FIRE. November 1 is the last day to file test returns through the FIRE Trading Partner Test System, and November 9 is the last day to make changes to an existing IR Application for TCC. After January 1, 2027, IRIS is the only electronic filing system for information returns, including current-year returns, prior-year returns and corrections.

The IRS is retiring its FIRE (Filing Information Returns Electronically) system, a filing platform that has served filers for nearly four decades. FIRE and IRIS are both still active this fall, but FIRE stops accepting submissions of any kind on November 19, 2026. Tax year 2026 returns, filed in early 2027, will be the first filed entirely through IRIS.

What’s Changing and When

July 21, 2026: New FIRE TCC applications closed. The IRS no longer accepts new Information Returns (IR) Applications for a FIRE Transmitter Control Code. If you don’t already have a FIRE TCC, plan to file through IRIS or through a third-party transmitter.

November 1, 2026: Last day to file test information returns through the FIRE Trading Partner Test System.

November 9, 2026: Last day to make changes to existing IR Applications for TCC. After that, these applications become read-only and are kept for historical reference.

November 19, 2026, at 3 p.m. ET: Last day to file information returns through FIRE. This includes original returns, prior-year returns and corrections.

January 1, 2027, and Tax Year 2026 (Filing Season 2027): IRIS is the only IRS system for electronic information return filing, covering current-year returns, prior-year returns and corrections. Organizations that haven’t set up IRIS access, either directly or through a provider, will not be able to e-file.

If you’re weighing whether to handle the transition internally or outsource it, see our FIRE to IRIS transition support services, or read our comparison of the IRIS Taxpayer Portal, A2A and working with a provider.

What Is IRIS?

The Information Returns Intake System (IRIS) is the IRS’s modernized platform for receiving information returns. IRIS represents a complete technological upgrade from FIRE, built on current technology standards rather than the 1980s-era infrastructure that powered FIRE.

Key differences between FIRE and IRIS include:

Data Format: IRIS A2A uses Extensible Markup Language (XML) format, replacing FIRE’s fixed-length ASCII format based on Publication 1220 specifications.

Data Structure: IRIS requires more granular data fields. For example, individual names must be submitted in separate first name and last name fields, whereas FIRE accepted combined name fields.

Validation: IRIS performs real-time validation at submission, identifying errors immediately rather than after processing.

Security: IRIS incorporates enhanced security protocols aligned with current cybersecurity standards.

Forms Covered by IRIS

For Tax Year 2026, IRIS accepts the information returns previously filed through FIRE, including:

  • 1099 series forms (1099-MISC, 1099-NEC, 1099-INT, 1099-DIV, 1099-R, 1099-DA and others)
  • 1098 series forms (1098, 1098-T, 1098-E, 1098-C and others)
  • W-2G forms
  • 3921 and 3922 forms
  • 5498 series forms, including 5498-QA
  • Form 1042-S (added in January 2026 for Tax Year 2025 filings)

Beginning with filing year 2027, the IRS says IRIS will also accept Forms 8027 and 8955-SSA. No updates to existing IRIS TCC applications are needed to file these forms.

Note that the Affordable Care Act Information Return (AIR) system, which handles ACA forms like 1095-B and 1095-C, does not yet have a published retirement date. However, the IRS has indicated its intention to eventually consolidate all information return filing into IRIS.

NOTE: Golden Parachute payments can no longer be filed through the FIRE System, for either current-year or prior-year payments. These must now be filed through IRIS or on paper.

Technical Requirements for IRIS Filing

Organizations planning to file through IRIS directly need to complete several prerequisite steps. If you file through a provider that transmits under its own TCC, most of these steps are handled for you (see Filing Options below).

Obtaining an IRIS Transmitter Control Code

Every organization that files directly through IRIS, whether through the Taxpayer Portal or A2A, must obtain an IRIS-specific Transmitter Control Code (TCC). Existing FIRE TCCs cannot be used with IRIS. TCCs are also specific to the intake method: the Taxpayer Portal and A2A each require their own IRIS TCC, so organizations that plan to use both need both.

The application process requires:

  • Completion of the IRIS Application for TCC through the IRS e-Services platform
  • Individual authentication using a Social Security Number or Individual Taxpayer Identification Number
  • Business information and contact details
  • Processing time: According to Publication 1099, a typical TCC application is processed within 45 business days, though processing times may vary

TCCs remain active as long as they are used at least once every three consecutive years. Inactive TCCs are automatically deleted from the system.

Note: The IRS is no longer accepting new FIRE TCC applications. Existing FIRE TCC applications can be changed through November 9, 2026, after which they become read-only, meaning no further updates (such as adding authorized users) can be made.

Understanding Filing Methods

IRIS offers two filing methods:

Taxpayer Portal (User Interface): A free, web-based interface where filers can manually enter return information or upload CSV files containing return data. It is designed for lower filing volumes, with a limit of 100 returns per submission. CSV templates are available on the IRIS portal.

Application-to-Application (A2A): An automated filing method that submits XML files directly to IRIS. A2A is designed for high-volume filers, handling thousands of returns (up to 100 MB) per transmission. It requires additional setup, including an API Client ID, the IRS schema package, and successful Assurance Testing before production filing.

Many organizations find that working with an experienced 1099 processing service can simplify the transition and ongoing compliance requirements, especially for companies managing high volumes of information returns. For a side-by-side comparison, see IRIS Taxpayer Portal, A2A, or a Provider? Choosing How to File in 2027.

Assurance Testing Requirements

Before submitting production returns through IRIS A2A, filers must complete successful test transmissions through the IRIS Assurance Testing System (ATS). ATS testing is not required for the Taxpayer Portal.

Testing requirements include:

  • A one-time communication test for all transmitters
  • Software testing for anyone developing IRIS A2A software
  • Test files that conform to the current schema package, with every submission reaching “Accepted” status

According to the IRS, IRIS A2A ATS testing generally opens in November for the upcoming filing season. Organizations building their own A2A integration should plan to complete testing as early as possible after it opens to leave time for resolving issues before filing deadlines.

XML Schema and Business Rules

IRIS uses XML schemas published by the IRS that define the structure and validation rules for information return data. Schema packages are provided to organizations that have applied for an IRIS TCC, and they are updated for each tax year.

Key technical considerations:

  • Schema packages include detailed specifications for each form type
  • Business rules define valid data combinations and required fields
  • Filers must use the correct schema version for the applicable tax year
  • Different form types within the same submission must follow their respective specifications

Technical specifications for A2A filing are published in Publication 5718 (IRIS Electronic Filing Specifications for A2A).

Data Mapping Considerations

Organizations transitioning from FIRE to IRIS need to adjust their data formatting. Significant changes include:

Name Fields: FIRE accepted combined name fields (first and last name together). IRIS requires individual names to be split into separate fields for first name, middle name/initial, last name, and suffix. Business names are still entered as a single field.

Address Formatting: IRIS has more specific requirements for address field population and validation. For forms revised in 2026, the IRS also separated address fields into individual entry boxes.

TIN Matching: IRIS performs enhanced Taxpayer Identification Number validation at submission, catching mismatches earlier in the process.

Numeric Fields: Certain fields that accepted alphanumeric characters in FIRE may have stricter numeric-only requirements in IRIS.

New Form Fields for Tax Year 2026: Forms 1099-MISC and 1099-NEC now include fields for cash tips and overtime compensation, so your source data needs to capture these amounts separately.

Organizations should review their data sources and extraction processes to ensure they can populate all required IRIS fields correctly. For companies handling large volumes of forms or complex data scenarios, partnering with a professional 1099 processing service can help ensure accurate data mapping and compliance.

Corrections and Amendments

Per Publication 1220 (Rev. 5-2026) and the IRS FIRE system page, IRIS will be the only information returns electronic filing system, including current year, prior year and corrections, after January 1, 2027. In other words, corrections to returns originally filed through FIRE will need to be filed through IRIS once FIRE retires; there is no separate FIRE-only correction pathway after the shutdown.

This resolves a question the IRS had left open earlier in the year. Working group slides from March 11, 2026 had stated the correction process for FIRE-originated returns was “still being developed,” with more detail promised in future publications. Publication 1220’s May 2026 revision provided that detail.

If you still have corrections to file through FIRE: Any Tax Year 2025 corrections you want to submit through FIRE must be filed by November 19, 2026, at 3 p.m. ET. Make sure your FIRE TCC is active and your authorized users are in place well before then. Existing FIRE TCC applications can only be changed through November 9. After November 19, all corrections, including those for returns originally filed through FIRE, go through IRIS, which means you’ll need IRIS access either directly or through a provider.

Once FIRE closes, corrections follow IRIS rules for statuses, replacements, and Unique Record IDs. See IRIS acknowledgments, rejections, and corrections explained.

State Filing Considerations

The FIRE to IRIS transition applies to federal information return filing with the IRS. State-level information return filing operates independently, and many states continue to accept or require Publication 1220 format (the ASCII format used by FIRE) rather than IRIS’s XML format.

Organizations filing information returns at both federal and state levels may need to:

  • Support multiple data formats (XML for federal IRIS, ASCII for state filing)
  • Manage separate filing processes and deadlines
  • Track which states accept electronic filing and their specific requirements

The IRS Combined Federal/State Filing Program continues under IRIS and allows certain information returns to be forwarded to participating states, but not all states participate, not all form types are eligible, and some participating states still require direct filing. State requirements change from year to year, so confirm current rules with each state’s revenue department.

Where Things Stand Now: Fall 2026

If you haven’t started yet:

  • Decide how you’ll file. Your three main options are the IRIS Taxpayer Portal, a direct A2A integration, or a provider that files under its own TCC. See our comparison of all three.
  • If you’ll file directly, apply for your IRIS TCC now. A typical application takes up to 45 business days to process, so an application submitted in late September may not be approved until December. If the TCC won’t arrive in time, see options for filing 1099s without an IRIS TCC.
  • If you use third-party software or a payroll provider, confirm with your vendor that they are IRIS-ready for Tax Year 2026 filings and ask whether any data formatting changes are required on your end.
  • If you’re considering outsourcing, now is the time to evaluate providers, before year-end close. See our FIRE to IRIS transition support services.

If you’re already using IRIS:

  • Confirm your TCC is in “Complete” status and that your authorized users have active ID.me accounts.
  • File any remaining FIRE corrections for Tax Year 2025 returns before November 19, 2026, at 3 p.m. ET. After that date, FIRE will not accept corrections, and they must be filed through IRIS.
  • Begin preparing your data for Tax Year 2026, particularly name field splitting, separated address fields, and the new tips and overtime fields on Forms 1099-MISC and 1099-NEC.

Before November 19, 2026:

  • Complete any final FIRE submissions, including corrections.
  • Make any needed changes to existing FIRE TCC applications by November 9.
  • Confirm your state filing approach. Many states still accept or require Publication 1220 ASCII format, separate from IRIS, so you may need to support both formats.

If you’re building an A2A integration:

  • Watch for the IRS Quick Alert announcing the opening of IRIS A2A ATS testing, which generally opens in November.
  • Complete ATS testing as early as possible so your integration is in production before the January filing window.

Resources and Support

The IRS provides several resources for organizations transitioning to IRIS:

IRIS Working Group Meetings: Regular meetings where the IRS shares updates, answers questions, and provides guidance. Meeting notes are published on IRS.gov.

IRIS Help Desk: Available Monday through Friday, 7:30 a.m. to 7:00 p.m. Eastern Time at 866-937-4130 (toll-free) or 470-769-5100 (international). The help desk provides technical guidance for electronic filing but does not provide tax law advice or help completing specific form fields.

IRS Publications:

IRS.gov/IRIS: The official IRIS webpage with links to all resources, documentation, and updates.

IRS FIRE System Page: The official retirement timeline and key dates.

Frequently Asked Questions

Do I need my own IRIS TCC if I use a provider? Not if your provider transmits returns under its own TCC. In that case, the provider holds the IRIS credentials and handles the technical requirements, including ATS testing. You only need your own IRIS TCC if you file directly through the Taxpayer Portal or your own A2A integration.

Do I need to reapply for a TCC every year? No. Once obtained, an IRIS TCC remains valid as long as it’s used at least once every three consecutive years.

Can I use third-party software to file through IRIS? Yes. Many tax software vendors and payroll providers have updated their systems to support IRIS filing. Organizations using third-party transmitters should confirm their vendor’s IRIS readiness and ask specifically whether any data formatting changes are required on your end, particularly for name fields and address data.

What if my payroll provider handles my 1099 filings? Do I need to do anything? If your payroll or accounting software vendor transmits returns on your behalf as a third-party transmitter, they use their own TCC and handle the IRIS transition internally. You should confirm with your vendor that they are IRIS-ready for Tax Year 2026 filings and ask whether any data formatting changes are required on your end.

Does IRIS handle 1098-T forms? Yes. IRIS accepts 1098-T and other 1098 series forms. Higher education institutions that previously filed 1098-T forms through FIRE directly should follow the same IRIS transition steps as 1099 filers, including obtaining an IRIS-specific TCC and completing ATS testing if filing via A2A. For more detail, see Form 1098-T and the IRIS Transition.

What happens if I miss the transition? FIRE stops accepting submissions on November 19, 2026, at 3 p.m. ET. Organizations that haven’t set up IRIS access, either directly or through a provider, won’t be able to e-file Tax Year 2026 returns due in early 2027. See filing options if your TCC isn’t ready.

Can I file some returns through FIRE and others through IRIS? Only until November 19, 2026. Until then, both systems operate concurrently, and organizations should track which returns were filed through which system. After that date, all filings and corrections go through IRIS.

Do I need separate TCCs for FIRE and IRIS? Yes. FIRE TCCs and IRIS TCCs are system-specific and not interchangeable.

Filing Options for Information Returns

Organizations have multiple options for maintaining compliance through and after the transition:

Direct Filing: Organizations can file directly through IRIS using either the Taxpayer Portal or A2A method after obtaining an IRIS TCC and completing the necessary setup.

Service Providers: IRS-authorized e-file service providers file returns on behalf of their clients, handling all technical requirements using the provider’s own credentials. This eliminates the need for internal technical expertise and ensures compliance with evolving IRS requirements. For many organizations, particularly those with high volumes, complex data scenarios, or limited internal capacity for the IRIS transition, outsourcing 1099 processing provides a reliable and cost-effective path forward.

Self-Serve Through a Provider: If you want to keep your own data entry and review but don’t want to build an A2A connection, a self-serve option sits in between. With TAB1099 IRIS e-filing, you upload the Publication 1220 FIRE file your system already produces (or XML, Excel, CSV, or JSON) by direct upload, API, or SFTP. TAB1099 converts it to IRIS XML, validates every record against IRS business rules, and transmits it through IRIS A2A under Tab’s TCC. You don’t need your own TCC, API Client ID, or ATS testing, you review the data before anything is sent, and corrections carry no per-correction fee.

The best approach depends on organizational resources, technical capabilities, filing volumes, and internal priorities. For a detailed comparison, see IRIS Taxpayer Portal, A2A, or a Provider? Choosing How to File in 2027.

Need Help Evaluating Your Options?

As an IRS-authorized e-file provider since 2005, Tab Service Company helps organizations through the FIRE retirement in two ways. TAB1099 IRIS e-filing is self-serve: you keep your workflows, upload the FIRE-format file your systems already produce, and we convert, validate, and transmit it through IRIS A2A under our own TCC, so you don’t need to apply for one. TAB1099 Full Service adds data analyst review, printing and mailing on IRS-approved paper, and electronic recipient delivery.

If you’re evaluating your approach to the FIRE retirement, schedule a free transition consult. You can also contact us at 312-527-4306 or info@tabservice.com, or request a quote online.

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