FIRE to IRIS Converter

FIRE to IRIS: frequently asked questions

When does FIRE stop accepting 1099s?

The last day to file information returns through FIRE is November 19, 2026 at 3 p.m. Eastern time[1].

Can I upload my FIRE (Pub 1220) file to IRIS as is?

No. The IRIS Taxpayer Portal takes the IRS-provided CSV templates[3], and IRIS A2A takes XML[8]. The fixed-length FIRE format has to be converted.

How many 1099s can one IRIS CSV file hold?

Up to 250 records, not counting the header, with one tax year and one form type per file[3]. The portal e-files up to 100 returns at a time[2].

Can one CSV contain several payers?

Only if your IRIS Taxpayer Portal TCC role is transmitter[3]. The converter keeps one payer per file unless you choose that option.

Is my FIRE TCC still valid?

No. FIRE users must complete an IRIS Application for TCC to file tax year 2026 returns[1]. The IRS says to allow 45 days for processing[4].

Does IRIS cost anything?

The IRIS Taxpayer Portal is free[4].

What changed for 1099-NEC and 1099-MISC in 2026?

The reporting threshold for most of these payments rose to $2,000 for payments made after December 31, 2025[11]. New boxes were added for cash tips and overtime (NEC 1b-1d; MISC 13a, 13b, 14)[10].

Does the converter upload my data anywhere?

No. It is a single HTML file that runs in your browser, and it makes no network requests. You can switch off the internet before using it.

Which forms does the converter handle?

1099-NEC, 1099-MISC, 1099-INT, 1099-DIV and 1099-R. Other form types in your file are listed in the report as not converted.

What about corrected returns?

In the IRIS Taxpayer Portal you start a correction from the filed form with the Correct/Replace button[3], so the converter lists corrected records (FIRE position 6)[9] instead of converting them.

Why do my ZIP codes lose their leading zero?

Excel reformats CSV data when you reopen it. The IRS recommends formatting cells as Text and using a text editor for saved CSV files[3].

Get the FIRE to IRIS Converter: $49, one-time
Single offline HTML file. Your file never leaves your computer.

Sources

  1. [1] IRS: Filing Information Returns Electronically (FIRE), FIRE system retirement
  2. [2] IRS newsroom: Information return e-file system transitioning to a new platform
  3. [3] IRS Publication 5717 (Rev. 9-2026), IRIS Taxpayer Portal User Guide, section 3.5
  4. [4] IRS Topic no. 802, Applying to file information returns electronically
  5. [8] IRS IRIS Working Group Meeting, September 10, 2025 (A2A uses XML; Taxpayer Portal CSV upload)
  6. [9] IRS Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G
  7. [10] IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)
  8. [11] IRS Publication 1099 (2026), General Instructions for Certain Information Returns

IRS pages checked 2026-11-14. Not affiliated with the IRS. Not tax advice.