The IRS’s 1980s-era e-filing system is going dark. If you file 1099s electronically, here’s how to make the switch without a January fire drill.
For more than 40 years, if you e-filed 1099s with the IRS, you probably did it through FIRE, short for Filing Information Returns Electronically. It wasn’t pretty, but it worked, and a whole lot of AP departments and software vendors built their year-end processes around it.
That era is over. The IRS is retiring FIRE this fall, and when you file your tax year 2026 information returns in early 2027, you’ll be doing it through the Information Returns Intake System, better known as IRIS. There is no extension and no grace period. If you haven’t started getting ready, now’s the time.
The Dates You Can’t Miss
The IRS laid out the shutdown schedule in an August 2026 reminder. Put these on the calendar:
- November 1, 2026: last day to submit test files through the FIRE Trading Partner Test System.
- November 9, 2026: last day to make changes to your FIRE Transmitter Control Code (TCC) application. After that, applications go read-only.
- November 19, 2026, at 3 p.m. ET: last day to file anything through FIRE. Period.
- January 1, 2027: IRIS becomes the only electronic filing system for information returns, whether current year, prior year, or corrections.
Note that last point and don’t get tripped up. If you discover in March 2027 that a 1099 you filed through FIRE a couple of years ago needs a correction, you’ll be fixing it in IRIS. There’s no back door into FIRE for old returns.
The IRS also stopped taking new FIRE TCC applications a while back, so if you were thinking of squeezing in one more season on the old system, that ship has sailed.
What Isn’t Changing
The switch to IRIS doesn’t change what you report, who you report it for, or when it’s due. The 1099-NEC is still due to the IRS by January 31 (which rolls to February 1 in 2027, since the 31st is a Sunday), and the 1099-MISC is still due by March 31 when filed electronically. It’s a change in plumbing, not in the rules. (There are, however, new reporting thresholds for some payments.)
The e-file mandate hasn’t changed either. If you file 10 or more information returns in a calendar year, counting all types together, you must file electronically. For most AP departments, that means IRIS is now mandatory, not optional.
What Is IRIS?
IRIS isn’t brand new. The IRS launched it in 2023 and has been phasing forms over from FIRE ever since. Starting in 2027, every form that FIRE used to handle will be available in IRIS. It comes in two versions, and which one you use depends on your volume and your setup.
The IRIS Taxpayer Portal
This is the free, web-based option. You can file up to 100 returns at a time, either by keying them in by hand or uploading a CSV file. You can also download recipient copies and keep a record of what you’ve filed. For a smaller organization that’s been filing a few dozen 1099s a year, this may be all you need.
IRIS Application to Application (A2A)
This is the high-volume route, built for organizations that use third-party software or build their own. Instead of a person uploading files through a web page, your system talks directly to the IRS’s system. If you’ve been sending big batch files through FIRE, A2A is the closest equivalent, though as you’ll see below, it’s not a like-for-like swap.
This Is More Than a New Upload Screen
It might be nice if IRIS were just FIRE with a fresh coat of paint. It isn’t. A few differences are worth understanding before you go live:
- A new data format. FIRE used the old fixed-width ASCII flat file laid out in Publication 1220. IRIS uses XML. If you (or your vendor) generate FIRE files from a custom program, that program needs rework, not a tweak.
- More granular data. IRIS wants individual names split into separate first and last name fields, where FIRE was happy with one combined field. The redesigned 2026 forms also split out address fields. If your vendor master stores “Smith, John Q.” in a single field, you’ve got some cleanup to do.
- Pickier validation. IRIS checks formatting and business rules up front, so errors surface fast rather than months later. That’s a good thing, but it means little problems FIRE might have waved through can now get your filing rejected. Expect a higher rejection rate the first time around if your data is messy.
- Record-level corrections. Instead of resubmitting whole files, IRIS lets you correct individual records. That should make fixing mistakes a lot less painful.
The takeaway: clean vendor data has always been good practice. Under IRIS, it’s the difference between a filing that goes through and one that bounces.
Transition Game Plan
Here’s what to do between now and November, depending on how you file today.
If you file directly with the IRS
- Apply for an IRIS TCC now. Your FIRE TCC doesn’t carry over. IRIS needs its own Transmitter Control Code, and approval isn’t instant. The IRS walks through the application in Publication 5903. Getting your IRIS TCC takes 45 days so don’t wait.
- Decide between the Portal and A2A. If you file fewer than 100 returns and can live with CSV uploads, the Portal may do the job. Otherwise, plan for A2A or a vendor who supports it.
- Test before it counts. Don’t make January 2027 your first time in the system. Run test submissions and a practice CSV upload well ahead of filing season.
If you use a software vendor or service provider
- Get it in writing. Ask your vendor to confirm they’re IRIS-ready for the 2027 filing season, including corrections to prior-year returns.
- Ask about data mapping. Find out how they’re handling the split name and address fields, and whether your ERP export needs to change to feed them.
Either way
- Clean up the vendor master. Split names into first and last fields, break out addresses, and fix the formatting junk that’s built up over the years.
- Verify TINs before year-end. Run your payees through IRS TIN Matching now, so a name/TIN mismatch doesn’t become a rejected return in February.
- Stay in the loop. Subscribe to the IRS’s IRIS QuickAlerts for system updates and maintenance notices. The IRS also holds IRIS Working Group meetings on the second Wednesday of each month (you must register each month to get the link).
The Bottom Line
FIRE had a good run. But come November 19, it’s done, and nobody wants to find that out on January 28 with a stack of 1099-NECs due in four days. Get your IRIS TCC, get your data cleaned up, and test early.
For more, see the IRS’s E-file Information Returns with IRIS page on IRS.gov. And for the other big 1099 changes this year, including the new $2,000 threshold and the redesigned forms, see our companion article: Time to Review TINs, Plus the Biggest 1099 Shake-Up in Decades.
And if you’d like help verifying TINs, that’s just one of multiple checks, verifications and validations that VendorInfo can do for you. Contact us.