FIRE system shutdown: the dates that matter for 1099 filers
The IRS is retiring FIRE (Filing Information Returns Electronically). Current FIRE users must move to IRIS (Information Returns Intake System) to file tax year 2026 information returns in the 2027 filing season[1].
Key dates (from IRS.gov)
| Date | What happens |
|---|---|
| Nov 1, 2026 | Last day to file test information returns through the FIRE Trading Partner Test System[1] |
| Nov 9, 2026 | Last day to change IR Applications for TCCs. After that they become read-only[1] |
| Nov 19, 2026, 3 p.m. ET | Last day to file information returns through FIRE[1] |
| Jan 1, 2027 onward | IRIS is the only electronic filing system for information returns, including current-year, prior-year and corrected returns[1] |
What IRIS offers instead
IRIS takes information returns through two channels[2]:
- IRIS Taxpayer Portal. A free web filing system. You can e-file up to 100 returns at a time, enter data by hand, or upload a CSV file[2].
- IRIS Application to Application (A2A). For filers who use third-party software or build their own, to file larger volumes[2]. A2A uses XML[8].
Before you can file in IRIS
- Current FIRE users must complete an IRIS Application for TCC[1]. A Responsible Official starts the application. The IRS says to allow 45 days for processing[4].
- Most filers must e-file. The e-file threshold is 10 information returns in total, effective for returns due on or after January 1, 2024[10].
What happens to your FIRE file
Many payroll, AP and core banking systems still produce the fixed-length Publication 1220 file: 750-position "T", "A", "B", "C" and "F" records[9]. The IRIS Taxpayer Portal only accepts the IRS-provided CSV templates[3], so that file has to be converted. Here is how the conversion works.
Get the FIRE to IRIS Converter: $49, one-time
Single offline HTML file. Your file never leaves your computer.
Sources
- [1] IRS: Filing Information Returns Electronically (FIRE), FIRE system retirement
- [2] IRS newsroom: Information return e-file system transitioning to a new platform
- [3] IRS Publication 5717 (Rev. 9-2026), IRIS Taxpayer Portal User Guide, section 3.5
- [4] IRS Topic no. 802, Applying to file information returns electronically
- [8] IRS IRIS Working Group Meeting, September 10, 2025 (A2A uses XML; Taxpayer Portal CSV upload)
- [9] IRS Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G
- [10] IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)
IRS pages checked 2026-11-14. Not affiliated with the IRS. Not tax advice.