Key Takeaways:
- The FIRE system is being retired on January 1, 2027.
- A new IRIS Transmitter Control Code (TCC) is required.
- Key transition deadlines occur in November 2026.
The IRS is reminding businesses, payroll providers and tax professionals that the retirement of the Filing Information Returns Electronically (FIRE) system is quickly approaching. Organizations that electronically file information returns should begin preparing now to ensure a smooth transition to the Information Returns Intake System (IRIS) and avoid disruptions in future filing requirements.
FIRE System Retirement
Beginning Jan. 1, 2027, the IRS will no longer support electronic filing through the FIRE system. At that point, IRIS will become the sole platform for electronically filing certain information returns, including many forms in the 1099 series, as well as prior-year filings and corrections. IRIS supports numerous forms, including:
- Form 1099 series
- Forms 1042-S, 1097-BTC, 1098, 3921, 3922, 5498 and W-2G
New Transmitter Control Code Requirement
Current FIRE users should be aware that existing FIRE Transmitter Control Codes (TCCs) can’t be used within IRIS. To access the new platform, filers must apply for an IRIS TCC. According to the IRS, processing applications can take up to 45 business days, making early action essential for avoiding delays as the transition deadline approaches.
Key FIRE Transition Deadlines
The IRS has established several important deadlines for organizations still using FIRE:
- Nov. 1, 2026: Last day to file test information returns through the FIRE Trading Partner Test System.
- Nov. 9, 2026: Last day to make changes to Information Returns Applications for TCCs before applications become read-only.
- Nov. 19, 2026: Last day to file information returns through the FIRE system (cutoff time: 3 p.m. ET).
Organizations that haven’t yet begun the transition should review these dates carefully and take steps to ensure they’re prepared well before year-end. While the change primarily impacts organizations responsible for filing information returns electronically, the transition could affect year-end reporting processes, vendor payments and 1099 filing compliance if preparations are delayed.
Employers, payroll teams and finance departments should work with their filing providers to confirm that systems and filing procedures are ready for the move to IRIS ahead of the January 2027 deadline.
