IRS FIRE Is Being Replaced by IRIS: What Information-Return Filers Need to Do Before November 19

• The IRS says November 19, 2026, at 3 p.m. Eastern Time, is the last deadline for filing information returns through FIRE.
• Current FIRE users need a separate IRIS Transmitter Control Code and must choose between the IRIS Taxpayer Portal and IRIS Application to Application.
• Organizations should complete their IRIS setup, review testing requirements, and update filing software before the 2027 filing season.

The IRS is retiring FIRE for 2026 information returns

The Internal Revenue Service is moving information-return filers from the legacy Filing Information Returns Electronically system, commonly called FIRE, to the Information Returns Intake System, or IRIS. For current FIRE users, this is not just a platform refresh: tax year 2026 information returns filed during the 2027 filing season will need to go through IRIS.

The IRS says the final day to submit information returns through FIRE is November 19, 2026, at 3 p.m. Eastern Time. After the November maintenance window, FIRE will no longer accept those submissions. The transition affects businesses, payroll departments, tax professionals, government entities, and software providers that transmit forms such as 1099s and other information returns electronically.

As of October 17, 2026, the transition is still ahead, which gives filers time to set up and test their replacement workflow.

Important FIRE-to-IRIS deadlines

The IRS has published three dates that current FIRE users should put on their implementation calendar.

These dates cover different parts of the transition. A team that waits until the final FIRE filing deadline may still be unable to file through IRIS if its new transmitter credentials, software, XML files, or testing process are not ready.

What FIRE users need to do now

1. Apply for an IRIS Transmitter Control Code

FIRE and IRIS use separate Transmitter Control Codes, or TCCs. A FIRE TCC cannot simply be reused in IRIS, so current FIRE users should complete an IRIS Application for TCC rather than assuming their existing credentials will carry over.

The IRS application currently supports forms in the 1099 family along with Forms 1042-S, 1097, 1098, 3921, 3922, 5498, and W-2G. Beginning with filing year 2027, the IRS says IRIS will also accept Forms 8027 and 8955-SSA without requiring existing applicants to update their applications for those additions.

2. Choose the IRIS filing channel

IRIS has two main intake options. The right choice depends largely on filing volume and how your organization creates its information returns.

The Taxpayer Portal is designed for direct online filing without special software. A2A is more involved, but it is intended for larger-volume workflows and can transmit files of up to 100 MB at a time.

What A2A filers need to prepare

Organizations moving from FIRE to IRIS A2A should treat the change as a software implementation project, not simply a credential update. The IRS lists four main steps:

1. Apply for an IRIS A2A TCC.
2. Obtain an API client ID.
3. Get the appropriate IRIS schema and business-rule package.
4. Submit transmissions through the IRIS Assurance Testing System, or ATS.

IRIS uses XML rather than the legacy FIRE format. That means an internal development team or third-party provider may need to update file generation, validation, authentication, error handling, and acknowledgement processes.

Schema packages are not delivered individually in real time after a TCC application is completed. The IRS distributes them through the Secure Object Repository on a scheduled basis. Software developers and eligible government organizations also need an active e-Services account and the appropriate IRIS permissions to access those materials.

How the change affects smaller filers

If your organization files fewer than 100 returns at a time and does not depend on custom software, the IRIS Taxpayer Portal may be the simpler replacement for FIRE. It allows users to enter forms manually or upload a CSV file, download payee copies, and keep records of completed and filed forms.

That does not mean the transition can be left until filing season. You still need an IRIS TCC, an account that can access the service, and a chance to confirm that your issuer information and CSV workflow are correct. If you use a payroll or tax software provider, ask when its IRIS support for tax year 2026 will be available and whether your organization must complete any separate setup.

The IRS says that beginning with tax year 2023, businesses generally must e-file when they have 10 or more information returns in the aggregate, subject to applicable rules and exceptions. That threshold is separate from the FIRE retirement, but it makes a reliable electronic filing process especially important for many employers and businesses.

Corrections, prior-year returns, and unresolved details

IRIS can handle information returns for tax year 2022 and later, corrections, and automatic extension requests. However, transition questions can be more complicated when an original return was filed through FIRE and a correction is needed after FIRE is retired.

The IRS has said additional guidance will be provided for correction situations connected to the retirement. Filers should keep records of which system was used for each original return and avoid assuming that a FIRE correction process will work the same way in IRIS.

Foreign filers may also need a different process if an authorized user cannot obtain or maintain a TCC through the standard IRIS application. The IRS provides a separate Foreign Filer TCC Registration System for those circumstances.

A practical transition checklist

Before the November deadlines, organizations using FIRE should:

• Identify every information-return form and filing workflow currently handled through FIRE.
• Decide whether the Taxpayer Portal or A2A is the better IRIS channel.
• Submit the IRIS Application for TCC and confirm who will be authorized to manage it.
• Ask software providers when tax year 2026 IRIS support, schemas, and testing will be ready.
• Complete any required ATS testing before production filing begins.
• Confirm how acknowledgements, rejected files, corrections, and audit records will be handled.
• Subscribe to IRS IRIS QuickAlerts for maintenance notices and implementation updates.

The immediate priority is to secure the correct IRIS credentials and test the filing path well before January 2027. FIRE remains available for the final transition period, but relying on that window alone leaves little room to fix an application, software, or data-format problem.

Helpful Links

• IRS reminder on the FIRE-to-IRIS transition – Review the IRS announcement and the official November 2026 transition deadlines.
• E-file information returns with IRIS – Compare the IRIS Taxpayer Portal and Application to Application filing options.
• IRIS application for TCC – Review eligibility and access the official IRIS Transmitter Control Code application.
• IRIS schemas and business rules – Find current schema packages, business rules, and Secure Object Repository requirements.
• IRIS operational status – Check the current status of the IRIS Taxpayer Portal, A2A, and ATS.
• Subscribe to QuickAlerts – Official page referenced in the article.
• IRIS Taxpayer Portal – Official page referenced in the article.
• Get an API client ID – Official page referenced in the article.
• IRIS Assurance Testing System (ATS) – Official page referenced in the article.
• Foreign Filer Transmitter Control Code (TCC) Registration – Official page referenced in the article.

Frequently Asked Questions

Q. Can I use my existing FIRE TCC in IRIS?

A. No. FIRE and IRIS use separate Transmitter Control Codes. Current FIRE users need to complete an IRIS Application for TCC before filing through the new system.

Q. What is the final date to file through FIRE?

A. The IRS says the final day to file information returns through FIRE is November 19, 2026, at 3 p.m. Eastern Time.

Q. Do I need special software to use IRIS?

A. Not if you use the IRIS Taxpayer Portal. It is a free web-based option that supports manual entry and CSV uploads. IRIS Application to Application is the software-based option for larger or automated filing workflows.

Q. When does IRIS replace FIRE for tax year 2026 returns?

A. IRIS is scheduled to become the intake system for forms previously supported through FIRE during the 2027 filing season. The IRS has set January 2027 as the production period for tax year 2026 IRIS schemas.

Q. What should I do if I need to correct a return originally filed through FIRE?

A. Keep records showing which system was used for the original filing. The IRS has indicated that additional correction guidance will be provided for returns affected by the FIRE retirement, so do not assume that an IRIS correction follows the same process as a FIRE correction.