IRS FIRE System Retirement: What Information-Return Filers Should Do Before 2027

The IRS plans to stop accepting information returns through FIRE after November 19, 2026, at 3 p.m. Eastern time.
Beginning January 1, 2027, IRIS is expected to be the only IRS electronic filing system for information returns currently handled by FIRE.
Current FIRE users should apply for an IRIS Transmitter Control Code, review their filing workflow, and allow up to 45 calendar days for processing.

The IRS is moving information-return filers from FIRE to IRIS

The IRS has reminded businesses, payroll teams, tax professionals, transmitters, and software developers that the legacy Filing Information Returns Electronically system—better known as FIRE—is being retired. The transition affects people who electronically submit information returns such as Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G.

For the 2027 filing season, which covers tax year 2026 returns, IRIS is expected to become the only electronic filing system for information returns currently accepted through FIRE. That means a FIRE login and FIRE Transmitter Control Code will not be enough for the next filing season. Filers need an IRIS setup and a separate IRIS TCC.

The IRS announced the transition reminder on August 24, 2026. The agency says current FIRE users should begin preparing now rather than waiting until the end of the 2026 filing season.

Key FIRE retirement dates

The IRS has published several dates that matter to current FIRE users:

Date	What happens
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 FIRE TCCs.
November 19, 2026, at 3 p.m. Eastern time	Last day to file information returns through the FIRE production system.
January 1, 2027	IRIS is expected to be the only intake system for information returns currently received through FIRE, including current-year, prior-year, and corrected returns.

The November 19 deadline is especially important for any 2025 information returns, prior-year filings, or corrections that your organization still expects to submit through FIRE. The IRS has also said that new FIRE TCC applications are no longer being accepted.

Open the IRS FIRE production system

What current FIRE users need to do

1. Apply for an IRIS TCC

An IRIS Transmitter Control Code is separate from a FIRE TCC. TCCs are not interchangeable between the two systems, so a business cannot simply transfer its existing FIRE credentials to IRIS.

The person who starts the application must be a responsible official with authority to act for the organization. The application identifies the organization, responsible officials, authorized delegates, contacts, forms, and filing method. The IRS says processing can take up to 45 calendar days, so applying early is one of the most practical steps a filer can take.

Apply through the official IRIS Application for TCC

2. Choose the right IRIS filing method

IRIS has two main filing channels. The IRIS Taxpayer Portal is a free web-based option for smaller-volume filing. It supports manual entry and CSV uploads, and the IRS says filers can submit up to 100 returns at a time through the portal.

Businesses with larger volumes, software companies, and third-party transmitters may use IRIS Application to Application, or A2A. A2A uses software and XML files to transmit information returns in bulk. It may require changes to existing software, vendor settings, file formats, testing procedures, and internal review controls.

Review the IRIS A2A specifications

Open the official IRS IRIS filing options page

3. Review your filing data and workflow

A change in filing platform can affect more than the final upload. Before the 2027 filing season, review how your organization creates forms, validates taxpayer identification numbers, handles corrections, stores submission records, distributes payee copies, and tracks IRS acceptance or rejection messages.

If you use a payroll provider, accounting platform, tax software package, or outside transmitter, ask when that provider will support IRIS for tax year 2026 returns. Confirm whether the provider will handle the IRIS TCC application, A2A testing, CSV preparation, correction workflows, and submission status monitoring—or whether your team must complete those tasks.

What IRIS offers

The IRIS Taxpayer Portal is designed to give smaller filers a direct online option without requiring specialized transmission software. According to the IRS, the portal lets users enter information manually or upload a CSV file, download payee copies, maintain records of completed and filed forms, and manage issuer information.

IRIS already supports electronic filing for tax year 2022 and later information returns. The IRS says the system will also accept forms that were previously supported through FIRE when the 2027 filing season begins.

However, the transition may still require operational testing. A portal user should check CSV field requirements and practice the workflow before filing deadlines arrive. A large-volume filer using A2A should review the current technical specifications, testing environment, software compatibility, and known issues published by the IRS.

What happens to prior-year and corrected returns?

The IRS has stated that IRIS will handle current-year, prior-year, and corrected information returns after January 1, 2027. That is important for businesses that may need to fix a previously filed form after FIRE is no longer available.

Correction procedures can depend on the form, filing method, and original submission history. The IRS has continued to publish transition guidance through IRIS working-group materials, QuickAlerts, and updates to its information-return instructions. If your organization expects to correct forms originally submitted through FIRE after the retirement date, review the latest IRS instructions before submitting the correction rather than assuming the old FIRE process will continue.

How businesses can prepare before filing season 2027

A practical transition checklist looks like this:

Identify every person, department, client, or vendor that currently uses FIRE.
Determine whether each filer will use the IRIS Taxpayer Portal or IRIS A2A.
Submit the IRIS Application for TCC and allow up to 45 calendar days for processing.
Confirm the organization’s responsible officials, contacts, taxpayer identification information, and filing roles.
Review CSV templates, XML specifications, software updates, and vendor readiness.
Build time for testing, rejected-file corrections, payee-copy distribution, and record retention.
Subscribe to IRS QuickAlerts for IRIS maintenance notices, technical changes, and filing-season updates.

Subscribe to official IRS QuickAlerts

The most urgent date is November 19, 2026, if you still need to submit information returns through FIRE. For tax year 2026 returns filed during the 2027 season, the safer assumption is that your organization will need an active IRIS TCC and an IRIS-ready process.

Helpful Links

IRS reminder about the FIRE-to-IRIS transition – Review the IRS announcement, retirement dates, and preparation steps for current FIRE users.
IRS IRIS information-return filing page – Compare the IRIS Taxpayer Portal and IRIS Application to Application filing options.
IRS IRIS Application for TCC – Review eligibility and access the application for an IRIS Transmitter Control Code.
IRS FIRE system retirement information – Check the final FIRE filing dates and the status of existing FIRE TCC applications.
IRS QuickAlerts email updates – Subscribe to IRS notices about IRIS technical changes, maintenance, and filing procedures.
IRS IRIS operational status – Check the current operating status of the IRIS Taxpayer Portal, A2A, and testing systems.
Filing Information Returns Electronically (FIRE) System – Official page referenced in the article.
Publication 5718, Information Returns Intake System (IRIS) Electronic Filing Application to Application (A2A) Specifications – Official page referenced in the article.

Frequently Asked Questions

Q. Can a FIRE TCC be used in IRIS?

A. No. FIRE and IRIS use separate Transmitter Control Codes. Current FIRE users must apply for an IRIS TCC before filing through IRIS.

Q. Do businesses need a new IRIS TCC every year?

A. No. The IRS says an IRIS TCC does not need to be renewed each year. However, the code may be deleted if it is not used for three consecutive years.

Q. Which IRIS option is better for a small business?

A. The IRIS Taxpayer Portal is generally the simpler option for smaller filing volumes because it supports manual entry and CSV uploads. The IRS says it can handle up to 100 returns at a time.

Q. What if a business files through a payroll or tax software provider?

A. Ask the provider when it will support IRIS for tax year 2026 returns and whether it will manage the IRIS TCC, testing, file transmission, corrections, and submission-status monitoring.

Q. Will FIRE remain available during the 2027 filing season?

A. The IRS says FIRE will not be available for submissions in filing season 2027. IRIS is expected to be the only intake system for information returns currently handled by FIRE.