The IRS FIRE system takes its last filings on November 19, 2026, at 3 p.m. ET. After that, IRIS is where you e-file Forms 1099. If you still use FIRE, get your IRIS application in now.
Last updated October 20, 2026. Reviewed by Aryan Patel, founder of Senvora Group, a bookkeeping firm that supports CPA firms and business owners in the US and Canada. This post uses the IRS FIRE page, the IRS reminder on the new platform, the IRS page on e-filing information returns with IRIS, the IRIS application for TCC page, IRS Topic no. 802, the IRS tax tip on filing Form 1099 series returns for free and the IRS employment tax due dates page.
Key takeaways
- The last day to file information returns through FIRE is November 19, 2026, at 3 p.m. ET, per the IRS.
- Current FIRE users must move to IRIS to file tax year 2026 returns during the 2027 filing season.
- You need an IRIS Transmitter Control Code (TCC). It is a 5 digit code that only works for IRIS.
- The IRIS Taxpayer Portal is free and takes up to 100 returns at a time. Bigger volumes can use IRIS A2A.
- Form 1099-NEC for 2026 is due Monday, February 1, 2027, because January 31 falls on a Sunday.
What the IRS says is retiring, and when
FIRE stands for Filing Information Returns Electronically. It is the older system many CPA firms and payroll shops have used for years to send Forms 1099 and similar returns to the IRS.
The IRS now says FIRE is being retired. After the November maintenance window, filers can no longer submit through it. Once 2027 starts, IRIS becomes the only electronic filing system for information returns. That covers the current year, prior years and corrections.
| Date | What happens | Source |
|---|---|---|
| November 1, 2026 | Last day to file test returns in the FIRE Trading Partner Test System | IRS FIRE page |
| November 9, 2026 | Last day to make changes to existing IR Applications for TCC | IRS FIRE page |
| November 19, 2026, 3 p.m. ET | Last day to file information returns through FIRE | IRS FIRE page |
| January 1, 2027 | IRIS is the only e-file system for information returns | IRS FIRE page |
The IRS also says it is no longer taking new IR Applications for TCC for FIRE. People who already have one can keep updating it through December 2026, and after that it becomes read only.
What replaces it: IRIS
IRIS is the Information Returns Intake System. The IRS describes it as a free way to e-file for tax year 2022 and later. It also handles corrections and automatic extensions. It has been around since 2023, so this is not a brand new tool.
There are two ways in. Pick the one that fits how you work.
| IRIS Taxpayer Portal | IRIS A2A (Application to Application) | |
|---|---|---|
| Best for | Filers who want a web screen | Filers using third party or self built software |
| Volume | Up to 100 returns at a time | Up to 100 MB per transmission |
| How data goes in | Type it in or upload a file from a template | Software generated XML |
| Extras | Download payee copies, track filed forms, save issuer details | Specs are in Publication 5718 |
The IRS says the portal needs no special software. You can also submit extensions and make corrections on returns you filed through IRIS. The IRS tax tip says you may get confirmation that the IRS received a return in as little as 48 hours.
Which forms can you file in IRIS?
The IRS says IRIS accepts all Forms 1099 for tax year 2022 and later. Its application page lists the 1099 series, including Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498 and W-2G. Starting with filing year 2027, IRIS will also accept Forms 8027 and 8955-SSA.
One thing to keep straight. The IRS says Forms W-2 are e-filed with the Social Security Administration. So this move is mainly about your 1099 style returns, not your W-2s.
Do you need a new TCC?
Yes. The IRS says you need an IRIS TCC to use the portal. It is a 5 digit code, and it works only for IRIS. Your old FIRE TCC does not do this job. Current FIRE users are told to complete an IRIS Application for TCC.
The IRS pages I read do not say how long IRIS approval takes. So do not wait for the last week of November. Apply early and treat approval time as unknown.
A step by step move plan
- List every return type you file today through FIRE. Include Forms 1099-NEC, 1099-MISC and anything else on the IRIS forms list.
- Decide who files. Portal for smaller batches, A2A if your software vendor supports it.
- Complete the IRIS application for TCC. Do it now, not in January.
- If you use software, ask your vendor in writing whether it supports IRIS A2A for tax year 2026.
- Clean up your vendor list. Match names, TINs and addresses to the W-9s on file.
- Run a small test batch in the portal. If you have more than 100 returns, split them into batches.
- Set an internal date well before Monday, February 1, 2027 to file Forms 1099-NEC.
Filing by hand in the portal vs uploading
For a small business with a few contractors, typing returns into the portal is fine. For a CPA firm with dozens of clients, the upload route will save hours. The IRS says the portal provides templates you can download and fill in. Each batch can hold up to 100 returns, so plan your batches before you start.
If you file a lot more than that every year, look at A2A. It is built for software users and bigger volumes. The IRS lists steps for it: apply for an A2A TCC, get an API Client ID, get the schema package and pass Assurance Testing System transmissions before you send real data.
The 1099-NEC date you cannot miss
The IRS employment tax due dates page says Form 1099-NEC must be filed with the IRS and given to recipients by January 31. In 2027 that date is a Sunday, so the due date moves to Monday, February 1, 2027. For the penalty side of this, read our 1099 filing deadline guide.
The IRS also says that if you have 10 or more information returns, you must file them electronically. So paper is not a backup plan for most businesses.
Clean books make the move easier
The system change is the easy part. Bad data is the hard part. In the QuickBooks files we review, the problems we see most are mixed personal and business spending and unreconciled history. Missing bank rules and a wrong start date are two of the errors we see most. That mess is what turns a 1099 run into a scramble. Read the full 5 QuickBooks setup errors we see most to see how it happens.
If vendor names are inconsistent and W-9s sit in someone’s inbox, no filing system will save you. Get the vendor list right first. Then the upload is quick.
Running a firm and short on hands before January? Our guide to outsourcing bookkeeping before busy season lays out a timeline that works.
Frequently asked questions
When does the IRS FIRE system stop accepting filings?
The IRS says the last day to file information returns through FIRE is November 19, 2026, at 3 p.m. ET. The last day to make changes to existing IR Applications for TCC is November 9, 2026.
What replaces FIRE?
IRIS, the Information Returns Intake System. The IRS says it will be the only electronic filing system for information returns after January 1, 2027, including current year, prior year and corrections.
Do I need a new Transmitter Control Code?
Yes. The IRS says IRIS needs its own 5 digit IRIS TCC, and current FIRE users must complete an IRIS Application for TCC. The IRS pages I read did not state how long approval takes.
How many returns can I file in the IRIS portal at once?
Up to 100 returns at a time, per the IRS. For larger volumes the IRS points to IRIS A2A, which takes up to 100 MB per transmission.
When is Form 1099-NEC due in 2027?
Monday, February 1, 2027. The IRS due dates page says January 31, and January 31, 2027 falls on a Sunday, so the next business day applies.
Sources
- IRS FIRE page (irs.gov)
- IRS reminder on the new platform (irs.gov)
- IRS page on e-filing information returns with IRIS (irs.gov)
- IRIS application for TCC (irs.gov)
- IRS tax tip on filing Form 1099 series returns for free (irs.gov)
- IRS Topic no. 802 (irs.gov)
- IRS employment tax due dates (irs.gov)
Need help getting 1099 data ready for IRIS?
Senvora Group cleans up vendor records and keeps books ready for 1099 season. See our CPA firm support service or DM Aryan with your return count. How many Forms 1099 will your firm file this year?
