FIRE to IRIS Converter

FIRE to IRIS transition: a checklist for 1099 filers

If you have been sending 1099s through FIRE, the IRS says you must complete an IRIS Application for TCC and move to IRIS to file tax year 2026 information returns in the 2027 filing season[1]. FIRE takes its last filing on November 19, 2026 at 3 p.m. Eastern, and after January 1, 2027 IRIS is the only system, including for prior-year returns and corrections[1].

The checklist

  1. Apply for an IRIS TCC now. Your FIRE TCC does not carry over: FIRE users must complete an IRIS Application for TCC[1]. The IRS says to allow 45 days for processing[4]. See what the application asks for.
  2. Pick your IRIS channel. The free IRIS Taxpayer Portal lets you e-file up to 100 returns at a time, by hand entry or CSV upload[5]. IRIS A2A is for software that transmits larger volumes[2] and uses XML[8].
  3. Check what your software will output. Many payroll, AP and ERP systems still write the 750-character Publication 1220 file[9]. IRIS does not accept it: the portal takes the IRS's CSV templates[3]. Ask your vendor whether an IRIS CSV or A2A update is coming for tax year 2026.
  4. Plan for the 250-record limit. A portal CSV holds at most 250 records, with one form type and one tax year per file[3]. See how to split larger files.
  5. Know the 2026 form changes. Most 1099-NEC and 1099-MISC payments now report at $2,000 for payments after December 31, 2025[11], and new boxes were added (NEC 1b-1d; MISC 13a, 13b, 14)[10].
  6. Plan corrections. In the portal you correct a filed return from the form itself with the Correct/Replace button[3].

If your system still produces a FIRE file

That is the gap this converter fills. It reads the Pub 1220 file and writes IRIS Taxpayer Portal CSV files for 1099-NEC, MISC, INT, DIV and R, split into uploads of 250 or fewer, offline in your browser. See 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. [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. [5] IRS: E-file information returns with IRIS (CSV formatting guidelines by tax year)
  6. [8] IRS IRIS Working Group Meeting, September 10, 2025 (A2A uses XML; Taxpayer Portal CSV upload)
  7. [9] IRS Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G
  8. [10] IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)
  9. [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.