IRS FIRE System Retirement 2026: Understanding the Transition to IRIS

Originally published: October 20, 2025 | Updated: March 2026

The IRS has announced the retirement of its FIRE (Filing Information Returns Electronically) system; a filing platform that has served taxpayers for over four decades. As of March 2026, Tax Year 2025 filing season is wrapping up, which means organizations are now in the final concurrent window: FIRE and IRIS are both active, but FIRE goes dark on December 31, 2026. After that, IRIS is the only option for electronic information return filing.

If your organization hasn’t started evaluating the transition yet, the window for an orderly move is getting short.

What’s Changing and When

Now through December 31, 2026 (where we are today): Both FIRE and IRIS are active. Tax Year 2025 returns can still be filed through FIRE. The IRS encourages organizations to begin using IRIS now rather than waiting.

December 31, 2026: FIRE system retirement. The IRS has consistently described this date as “targeted” — it is the published plan and should be treated as the working deadline, while acknowledging that IRS system timelines have occasionally shifted.

Tax Year 2026 (Filing Season 2027): IRIS becomes the only platform for electronic information return filing. Organizations that have not transitioned by this point will be unable to file electronically.

Important planning note: Returns filed through FIRE during the current season still require FIRE for any corrections — even after FIRE retires for new filings. Organizations that file 2025 returns through FIRE will need to maintain FIRE access into 2027 to handle correction filings. See the corrections section below.

If you’re evaluating whether to outsource your filing entirely rather than manage the transition internally, see Tab’s 1099 processing service.

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 uses Extensible Markup Language (XML) format, replacing FIRE’s 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

As of Tax Year 2025, IRIS accepts most information returns previously filed through FIRE, including:

1099 series forms (1099-MISC, 1099-NEC, 1099-INT, 1099-DIV, and others)
1098 series forms (1098, 1098-T, 1098-E, 1098-C)
W-2G forms
3921 and 3922 forms
5498 series forms

Form 1042-S support was added to IRIS in January 2026 for Tax Year 2025 filings. Forms 1099-DA and 5498-QA are also available for Tax Year 2025.

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 intentions to eventually consolidate all information return filing into IRIS.

Technical Requirements for IRIS Filing

Organizations planning to file through IRIS directly need to complete several prerequisite steps.

Obtaining an IRIS Transmitter Control Code

Every organization filing through IRIS must obtain an IRIS-specific Transmitter Control Code (TCC). Existing FIRE TCCs cannot be used with IRIS.

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 Tax Identification Number
Business information and contact details
Processing time of up to 45 business days

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

Understanding Filing Methods

IRIS offers two filing methods:

Taxpayer Portal (User Interface): A web-based interface where filers can manually enter return information or upload CSV files containing return data. This no-cost option is suitable for organizations with lower filing volumes. CSV templates are available on the IRIS portal.

Application-to-Application (A2A): An automated filing method using API connections to submit XML files directly to IRIS. A2A is designed for high-volume filers or organizations with existing systems that can generate XML files programmatically. A2A requires additional setup including obtaining an API Client ID and configuring secure connections.

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.

Assurance Testing Requirements

Before submitting production returns through IRIS, filers must complete successful test transmissions through the IRIS Assurance Testing System (ATS). This testing environment allows organizations to validate their file formats and processes before filing actual returns.

Testing requirements include:

Submitting properly formatted test files
Receiving and resolving any error messages
Confirming successful acceptance of test transmissions

Organizations developing their own filing software or working with software vendors should complete ATS testing well before filing deadlines to allow time for resolving any issues.

XML Schema and Business Rules

IRIS uses XML schemas published by the IRS that define the structure and validation rules for information return data. These schemas are updated annually and are available through the IRS Secure Object Repository (SOR).

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

The IRS publishes schema packages and documentation through Publication 5718 (Information Returns Intake System 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 separate fields for first name, middle name/initial, and last name.

Address Formatting: IRIS has more specific requirements for address field population and validation.

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.

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

⚠️ Planning note: If your organization files 2025 returns through FIRE during the current filing season, you will still need FIRE access to file corrections for those returns — even after FIRE retires for new filings. Plan accordingly before closing out your FIRE credentials.

An important technical detail: corrections must be filed through the same system as the original return.

Returns originally filed through FIRE require corrections through FIRE (even after FIRE retirement, for returns filed during the FIRE era)
Returns filed through IRIS require corrections through IRIS

This means organizations may need to maintain access to both systems during a transition period to handle corrections for returns filed in previous years.

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 allows certain information returns to be transmitted to participating states through IRIS, but not all states participate and not all form types are eligible.

Where Things Stand Now: March 2026

If you haven’t started yet — act now:

The IRIS TCC application takes up to 45 business days to process. If you intend to file directly through IRIS for any Tax Year 2025 returns still pending, or for Tax Year 2026 returns due in early 2027, apply immediately.
If you use third-party software or a payroll provider, confirm with your vendor that they are IRIS-ready for Tax Year 2026 filings.
If you’re considering outsourcing, this is a good time to evaluate — see Tab’s 1099 filing service to understand what’s handled on your behalf.

If you’re already using IRIS:

Confirm your TCC is in “Complete” status and that your authorized delegates have active ID.me accounts.
For Tax Year 2025 returns filed through FIRE, maintain FIRE access for correction purposes through at least early 2027.
Begin planning your data formatting for Tax Year 2026 — particularly name field splitting and any fields that required changes between your source systems and IRIS requirements.

Before December 31, 2026:

Complete your transition to IRIS for all new filings.
Confirm your state filing approach — most states still require Publication 1220 ASCII format, separate from IRIS. You may need to support dual formats through 2026.
If using A2A, complete ATS testing well in advance. ATS testing typically opens in January for the upcoming filing season.

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 AM to 7:00 PM 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.

Frequently Asked Questions

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 specifically 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 should follow the same IRIS transition steps as 1099 filers — including obtaining an IRIS-specific TCC and completing ATS testing if filing via A2A.

What happens if I miss the transition deadline? After December 31, 2026, FIRE will no longer accept submissions. Organizations that haven’t transitioned to IRIS or arranged alternative filing methods by then will be unable to file electronically for Tax Year 2026 returns due in 2027.

Can I file some returns through FIRE and others through IRIS? Yes, during the 2026 filing season both systems operate concurrently. However, organizations must track which returns were filed through which system for correction purposes.

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 credentials and completing necessary setup.

Third-Party Software: Many payroll and accounting software packages include information return filing capabilities and have updated to support IRIS.

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 the most reliable and cost-effective path forward.

The best approach depends on organizational resources, technical capabilities, filing volumes, and internal priorities.

Need Help Evaluating Your Options?

As an IRS-authorized e-file provider since 2005, Tab Service Company helps organizations navigate information return compliance through our TAB1099 service. If you’re evaluating your approach to the FIRE retirement and would like to discuss how outsourcing might fit your situation, we’re happy to provide a consultation.