FIRE Is Retiring: What the IRIS Switch Means for Your 1099s
The IRS FIRE system closes November 19, 2026. From 2027, 1099s are e-filed through IRIS. Why to apply for an IRIS TCC now and a timeline for small firms.
The IRS's FIRE system accepts its last information returns on November 19, 2026, at 3 p.m. ET. After January 1, 2027, IRIS is the only IRS system for e-filing information returns, including prior-year and corrected returns. If your firm files 1099s through FIRE, apply for an IRIS Transmitter Control Code (TCC) now: the IRS says a typical application is processed within 45 business days, though times vary. If a software provider files for you, confirm that it is ready for IRIS.
General information, not tax or legal advice.
The short answer
- FIRE closes for filing on November 19, 2026, at 3 p.m. ET.
- IRIS takes over as the only e-filing system after January 1, 2027, for current-year, prior-year and corrected returns.
- You need a separate IRIS TCC. FIRE users must apply for one.
- Apply now. Processing typically takes up to 45 business days, and times vary.
- Two ways in: the free IRIS Taxpayer Portal for smaller volumes, or IRIS A2A through software.
Why this matters in a real workflow
The switch lands just before 1099 season, when there is no slack in the calendar. A firm that discovers in January that its FIRE credentials no longer work, and that a new TCC can take weeks, has a problem.
E-filing becomes mandatory at a low volume. If you file 10 or more information returns in total, all types combined, you must e-file (IRS Publication 1099). Treasury Decision 9972 (February 2023) lowered the threshold to 10 aggregated returns for returns filed on or after January 1, 2024 (Instructions for Forms 1099-MISC and 1099-NEC). So a small firm filing a few 1099-NECs and a few other information returns can easily cross the line.
Filing is also the last step of a process that starts at onboarding. Clean W-9 data makes the IRIS move easier, whichever filing method you choose. For that front end, see our vendor onboarding checklist.
What the IRS says
FIRE's wind-down
- Last filing day. The last day to file information returns through FIRE is November 19, 2026, at 3 p.m. ET (IRS: FIRE).
- Test system and applications. The last day to file test returns through the FIRE test system is November 1, 2026, and existing FIRE applications become read-only after December 2026.
- No new FIRE TCCs. Because FIRE is being retired, the IRS no longer accepts new FIRE TCC applications.
The FIRE page lists November 9, 2026 as the last day to make changes to existing FIRE TCC applications. Because you need an IRIS TCC for 2027 either way, we suggest putting your effort into the IRIS application rather than into FIRE application changes.
IRIS becomes the only system
After January 1, 2027, IRIS is the IRS's only electronic filing system for information returns, including current-year, prior-year and corrected returns. Current FIRE users must apply for an IRIS TCC and move to IRIS to file 2026 returns in 2027. The IRS has also told government entities to begin moving from FIRE to IRIS ahead of the 2027 filing season (IRS: IRIS Application for TCC).
The IRIS TCC
To use the IRIS portal you need a 5-digit IRIS TCC. The IRS says a typical application is processed within 45 business days, though times vary (IRS: E-file information returns with IRIS).
To put that in calendar terms, we counted business days, skipping weekends and federal holidays. An application submitted on October 14, 2026 could take until about December 18, 2026. One submitted on November 2, 2026 could run to about January 8, 2027. That's our arithmetic, not an IRS estimate, and actual processing can be faster or slower.
Two ways to file through IRIS
| IRIS Taxpayer Portal | IRIS A2A | |
|---|---|---|
| Who it's for | Filers using the IRS web tool directly | Software providers and developers |
| Cost | Free IRS web tool | — |
| Volume | Up to 100 returns at a time | Up to 100 MB per transmission |
| Input | Manual entry or CSV upload | Software transmission |
| Payee copies | Can be downloaded to distribute | — |
The IRIS Taxpayer Portal is a free IRS web tool. It e-files up to 100 returns at a time, takes manual entry or CSV upload, and lets you download payee copies. Software providers use IRIS Application to Application (A2A), which accepts up to 100 MB at a time. A dash in the table means the point isn't covered here.
Corrections
If the original returns had to be e-filed, the corrections must be e-filed too. For electronic corrections, the IRS points to Publication 5717 for the IRIS Portal and Publication 5718 for IRIS A2A. We haven't reviewed the step-by-step portal instructions for this article, so check Publication 5717 before you correct a return.
Recommended timeline for a small firm
This timeline is our recommendation, not an IRS schedule.
- Now: find out who files and how (owner or filing lead). Does anyone in the firm file through FIRE? For which clients? Does any software you use file for you?
- Now: apply for an IRIS TCC (the person who will be responsible for filing) if you file yourself. Don't wait for January.
- Before November 19, 3 p.m. ET: finish any FIRE work (filing lead). If you planned late prior-year returns or corrections through FIRE, send them before it closes. After January 1, 2027, they go through IRIS.
- November: choose your method (owner). Portal for manual entry or CSV upload in batches of up to 100 returns, or software that uses A2A.
- November to December: clean your data (bookkeeper). Chase missing W-9s and fix name and TIN mismatches now; see our year-end W-9 checklist.
- December: dry run (filing lead). If you'll use CSV upload, build your file from a small test set of real vendor records.
- January: file through IRIS (filing lead), well ahead of the deadline. See our 1099-NEC deadline guide for 2027 dates.
Exception path. If your IRIS TCC hasn't arrived as the deadline approaches, talk to your tax adviser early about your options, such as having a provider with IRIS access file for you.
Example scenario
Example scenario: Cedar Row Bookkeeping, a made-up three-person firm, files 1099-NECs for 15 small-business clients through FIRE each January. In October 2026, the owner checks the IRS FIRE page, sees that FIRE closes November 19, and applies for an IRIS TCC the same week.
While the application is processed, the bookkeeper chases three missing W-9s and fixes two name mismatches. In December the firm builds a CSV from last year's vendor list and tests the layout. The TCC arrives before year-end, and in January the firm uploads its returns through the IRIS Taxpayer Portal in batches of under 100.
Common mistakes
- Assuming your FIRE TCC works in IRIS. FIRE users need a new IRIS TCC.
- Waiting until January to apply. Processing typically takes up to 45 business days.
- Counting each form type separately. The 10-return e-file threshold counts all types together.
- Planning to fix a FIRE return in FIRE next year. After January 1, 2027, corrections go through IRIS.
- Leaving W-9 cleanup to the filing week.
Checklist
- Listed everyone in the firm who files through FIRE, and for which clients
- IRIS TCC application submitted
- Any remaining FIRE filings sent before November 19, 2026, 3 p.m. ET
- Filing method chosen: IRIS Taxpayer Portal or software using A2A
- Missing W-9s requested; name and TIN mismatches fixed
- CSV layout tested, if using portal upload
- Publication 5717 reviewed before making any corrections
- Filing dates confirmed in our 1099-NEC deadline guide
How W9Vault supports this workflow
W9Vault doesn't file information returns and doesn't connect to IRIS. It helps with the step before filing: getting completed W-9s from vendors. You send each vendor a secure upload link that expires after 7 days. Files are encrypted in the vendor's browser before upload, so the server never receives the plaintext file, and your dashboard shows whether each request is sent or completed. Uploaded files are automatically deleted 30 days after upload for completed requests, so save what you receive to your own records.
W9Vault is designed to support a secure collection workflow; the customer remains responsible for their own tax, recordkeeping and security obligations. If you collect W-9s for clients, see accounting firm document collection and our vendor tax documents guide.
Get missing W-9s in before 1099 season
Send vendors a secure, expiring upload link for their W-9 and track which requests are completed while you set up IRIS.
Frequently Asked Questions
No. The last day to file through FIRE is November 19, 2026, at 3 p.m. ET, and after January 1, 2027, IRIS is the only IRS system for e-filing information returns. FIRE users must apply for an IRIS TCC to file 2026 returns in 2027.
The IRS says a typical IRIS TCC application is processed within 45 business days, though processing times vary. That can mean two months or more on the calendar, so apply as early as you can.
Yes. The IRS describes the IRIS Taxpayer Portal as a free web-based filing system that e-files up to 100 returns at a time, accepts manual entry or CSV upload, and lets you download payee copies.
After January 1, 2027, IRIS is the only e-filing system, including for corrections. If the original had to be e-filed, the correction must be e-filed too. The IRS points to Publication 5717 for corrections through the IRIS Portal.
Official resources
- IRS: Filing Information Returns Electronically (FIRE)
- IRS: E-file information returns with IRIS
- IRS: IRIS Application for TCC
- IRS Publication 1099
- Instructions for Forms 1099-MISC and 1099-NEC
