The Internal Revenue Service (IRS) is retiring its Filing Information Returns Electronically (FIRE) system and transitioning information-return filing to the Information Returns Intake System (IRIS). This change affects businesses, accounting firms, tax professionals, and other organizations that submit information returns electronically to the IRS. According to the IRS announcement published on August 24, 2026, FIRE users need to prepare for the transition before the 2027 filing season.
For businesses that file Forms 1099 and other information returns, understanding the new filing process is important for tax compliance. The transition involves new system access requirements, different filing methods, and specific deadlines. Whether you file returns directly through the IRS or use a third-party tax software provider, reviewing these changes now can help you prepare your filing process for 2027.
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What Is the IRS FIRE System?
The Filing Information Returns Electronically (FIRE) system is an IRS platform used to submit certain information returns electronically. Businesses and other filers have used FIRE to report payments and other information required by federal tax rules.
Information returns help the IRS receive details about reportable transactions. For example, businesses may use Form 1099-NEC to report qualifying nonemployee compensation, while Form 1099-MISC covers certain other types of payments. Other information returns apply to different transactions and reporting requirements.
FIRE supports several types of information returns, including Forms 1099, 1042-S, 1098, 5498, W-2G, and other specified forms. The exact filing requirements depend on the form and the filer’s circumstances.
The IRS is replacing FIRE with IRIS as part of its transition to a different electronic filing system. This means existing FIRE users must prepare to use IRIS for information returns covered by the transition.
Why Is the IRS Retiring FIRE?
The IRS is moving information-return filing to IRIS, a system that supports both a web-based filing portal and software-based electronic submissions. The transition is intended to bring the information-return filing process onto the IRIS platform.
According to the IRS, IRIS will become the only electronic filing system for information returns previously handled through FIRE, including current-year returns, prior-year returns, and corrections, beginning January 1, 2027.
For businesses, the key point is that the existing FIRE filing process will no longer be available for submissions after the announced retirement deadline. Organizations that currently rely on FIRE should review the new system’s requirements and determine how they will submit their returns in the 2027 filing season.
Important IRS FIRE Retirement Deadlines for 2026
The IRS has announced three important dates for FIRE users preparing for the transition.
| Deadline | What it means |
|---|---|
| November 1, 2026 | Last day to submit test information returns through the FIRE Trading Partner Test System. |
| November 9, 2026 | Last day to make changes to existing Information Returns applications for Transmitter Control Codes (TCCs). |
| November 19, 2026, at 3:00 p.m. ET | Final deadline for submitting information returns through FIRE. |
Businesses and tax professionals should review these dates against their filing schedules. The November 19 deadline is particularly important for anyone who still needs to submit information returns through FIRE.
What Is IRIS and How Does It Work?
The Information Returns Intake System (IRIS) is the IRS platform for electronically filing supported information returns. It offers two main filing methods, allowing users to choose an approach based on their reporting needs and software arrangements.
1. IRIS Taxpayer Portal
The IRIS Taxpayer Portal is a free, web-based option for preparing and submitting information returns. Users can enter return information manually or upload a CSV file. The portal supports electronic filing of up to 100 returns at a time.
It also allows users to download payee copies and maintain records of completed and filed forms. This option may suit businesses with relatively small filing volumes that prefer to work directly through an IRS website.
2. IRIS Application-to-Application (A2A)
The IRIS A2A channel supports electronic filing through compatible third-party software or software developed by an organization itself. It is intended for automated submissions, including larger filing volumes.
Businesses and accounting firms that process many information returns should evaluate whether their existing software supports IRIS A2A and what setup steps are necessary before the 2027 filing season.
How Should Businesses Prepare for the FIRE-to-IRIS Transition?
Businesses, accounting professionals, and organizations that file information returns should review their current filing arrangements before the retirement deadline.
- Apply for an IRIS TCC: Current FIRE users must complete the separate IRIS application process for a Transmitter Control Code. An existing FIRE TCC does not replace this requirement.
- Review filing software: If you use third-party tax software, contact the provider to confirm which IRIS filing methods and forms it supports.
- Check your data and records: Review recipient details, taxpayer identification numbers, payment records, and the information needed to prepare the applicable returns.
These steps follow the IRS’s published transition recommendations.
Conclusion
The IRS FIRE system retirement is an important change for businesses, tax professionals, and other organizations that submit information returns electronically. With the final FIRE submission deadline set for November 19, 2026, preparing for IRIS should be part of the planning process for the 2027 filing season.
Review the official IRS requirements, confirm your filing method, and complete the necessary access steps ahead of the transition. For the most accurate and current information, refer to the IRS FIRE retirement page and the IRS IRIS filing resources.
Note: This article is prepared using currently available information to help businesses, tax professionals, and information-return filers understand the IRS FIRE system retirement and the transition to IRIS in 2027. We aim to present the key updates, deadlines, and filing changes in a clear and practical manner. For the latest official announcements, detailed requirements, and any subsequent updates, readers are encouraged to refer to the official IRS website.