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The IRS is ending FIRE submissions in November 2026, and businesses that relied on it need a separate IRIS transmitter code for their next filing season. Here are the dates, setup steps, and easy mistakes to catch before your information returns are due.
Have you ever had that moment when a familiar login stops working right when you need to finish something. It could be a bank portal, an accounting app, or the website where you filed a form last year. Your first thought is probably, “I’ll figure it out when I need it.” That approach feels comfortable enough with a routine bill, but with year-end tax reporting, it can leave you scrambling while other deadlines keep moving.
If you use the IRS Filing Information Returns Electronically (FIRE) system, better known as FIRE. You should address these changes early. Because FIRE is being retired, and the Information Returns Intake System, or IRIS, is taking over its role for the 2027 filing season. The good news is that IRIS gives many small businesses a free way to file forms such as 1099-NEC and 1099-MISC. The problem is that moving over takes preparation. Your existing FIRE access will not be your IRIS access.
FIRE Is Retiring: How to Move Your 1099 Filing to IRIS Before the 2027 Filing Season
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The dates that matter
The IRS says the last day to send test information returns through the FIRE test system is November 1, 2026. November 9 is the last day to make changes to an existing FIRE Information Returns application for a transmitter control code. Most important, November 19, 2026, at 3 p.m. Eastern time is the last day to file information returns through FIRE. After January 1, 2027, IRIS is the IRS intake system for the information returns that had gone through FIRE, including current-year submissions, prior-year submissions, and corrections.
These dates deserve your attention if you happen to discover an old error late in the year. A mistake would be to assume you can return to FIRE in January to correct a 2025 form or file a late prior-year form. Check whether IRIS supports the form and tax year you need, and retain the original filing details for any correction. The IRS has also stopped accepting new FIRE transmitter-code applications, so a business setting up its process today should be looking at IRIS instead.
First look at what you actually file
Information returns report payments and other transactions to the IRS and to recipients. For a small business, the familiar examples are Forms 1099-NEC for certain nonemployee compensation and 1099-MISC for certain other payments. Some businesses also file 1099-INT or other forms. This change will involve how covered returns reach the IRS. It, of course, does not eliminate your responsibility to determine whether a form is required, collect the correct payee information, or provide recipient copies on time.
The IRS generally requires electronic filing when a filer has 10 or more information returns in the calendar year. That is an aggregate count across covered return types, not 10 of each form. For example, six Forms 1099 and four Forms W-2 can put you at the electronic-filing threshold. Even with fewer than 10, you can choose to file eligible forms electronically through IRIS. Do not assume a small stack of each form lets you bypass the rule.
A key distinction is, Forms W-2 and W-2c are electronically filed through the Social Security Administration’s Business Services Online system, not through IRIS. Affordable Care Act information returns have a separate IRS AIR system. “IRIS replaces FIRE” is a useful shorthand, but it does not mean every employer form belongs in IRIS. Make sure to check the IRS list for the particular form and processing year before you choose a filing method.
Choose the IRIS route that fits
For many small businesses, the free IRIS Taxpayer Portal is the practical solution. It lets you enter form information manually or upload a CSV file. File up to 100 returns in one submission. Download recipient copies, and keep a record of forms. “Up to 100 at a time” is the submission limit. It does not mean there is a rule that your business can file only 100 forms for the year. If you use a spreadsheet, download the current IRS CSV template and follow its exact fields rather than assuming your bookkeeping export will upload unchanged.
Businesses or service providers that have large volumes may instead use IRIS Application to Application, called A2A, through some compatible software or a third-party provider. The IRS requires additional setup and testing for that route. If your payroll company, bookkeeper, or 1099 vendor transmits forms for you, ask which IRIS route it uses. Who is responsible for the transmitter code, and how you will receive proof of the accepted filing and recipient delivery. Avoid finding out in January that the one party expected the other one to handle the transition.
The setup step that can catch FIRE users of guard
An existing FIRE transmitter control code does not work for IRIS. To use the Taxpayer Portal directly, your business needs an IRIS transmitter control code, or TCC, obtained through a separate IRIS application. The IRS says an EIN is needed to apply and warns that processing may take up to 45 days. Its 2026 information-return instructions state that a typical application may take 45 business days, but timing may vary. Either way, this is a task for sometime in the fall, not the week your 1099s are due. If you will use an A2A provider, confirm with your provider, who needs which authorization.
Identify all the informational returns your business expects to file for 2026 and count them with your Forms W-2 for your electronic-filing threshold
Confirm who will file each form
Choose the IRIS Portal or a compatible provider for the covered IRS returns
Start the IRIS TCC application if you will file directly
Collect updated Forms W-9 where appropriate
Check names and taxpayer identification numbers against your records
Decide who will deliver recipient copies
These steps are much easier before the last invoices of the year arrives.
Two mistakes to avoid
First, do not treat “submitted” as the end of the job.
Review the file for errors
Monitor the system’s response
Save the filing acknowledgement
Save a copy of each submitted form
Save evidence that recipient statements were furnished
The portal can help flag missing or incorrectly formatted data, but it cannot know whether you picked the right form or reported the right dollar amount from your books.
Second, do not assume the move to IRIS changes every filing deadline or automatically sends copies to recipients. The due date depends on the form and the type of filing, and you still need a plan to furnish payee statements. The IRS portal lets you download recipient copies. Your business must make sure they reach the right people by the applicable deadline. If you spot an error afterward, follow the correction procedure for the system and tax year, rather than filing a duplicate original.
System changes are rarely anyone’s favorite year-end chore. Still, this one is manageable if you make a small checklist now.
Decide who owns the process
Get the right access
Clean up payee data
Test your workflow before filing season
You can spend January reviewing accurate forms instead of hunting for a transmitter code.
Contact The Smith Advisory
If your 1099 process still depends on FIRE, The Smith Advisory can help you:
Organize the filing responsibilities
Review the information you need
Map out the transition to IRIS
Feel free to contact us at [email protected] so you can head into the 2027 filing season with a clearer plan and fewer last-minute surprises.
Disclaimer
This article is general educational information, not individualized tax or legal advice. Filing requirements, supported forms, system availability, and deadlines can change. Verify current IRS instructions for your forms and circumstances, and consult a qualified professional when needed.
Related IRS resources
FIRE retirement announcement and cutoff dates: https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire
IRIS filing methods and supported forms: https://www.irs.gov/filing/e-file-information-returns-with-iris
IRIS application for a transmitter control code: https://www.irs.gov/tax-professionals/iris-application-for-tcc
Who must file information returns electronically: https://www.irs.gov/taxtopics/tc801
General instructions for 2026 information returns: https://www.irs.gov/publications/p1099
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