The IRS is shutting down the system most businesses have used to electronically file 1099s for decades. In IR-2026-99, issued August 24, 2026, the agency confirmed that after 3 p.m. Eastern on November 19, 2026, the Filing Information Returns Electronically (FIRE) system will no longer accept submissions. Every filer must move to the Information Returns Intake System (IRIS) — and that move requires a new credential that is not issued instantly.
The timing is the problem. The cutoff lands six weeks before tax year 2026 information returns come due in January 2027.
The short answer
FIRE is being retired on November 19, 2026, and IRIS replaces it. Any business that files 1099s, 1098s, W-2Gs or similar information returns electronically must obtain an IRIS Transmitter Control Code (TCC) through a new IRIS Application for TCC. Existing FIRE TCCs do not carry over. Applications must be submitted well before the November deadlines.
The dates that matter
| Date | What happens |
|---|---|
| Nov. 1, 2026 | Last day to submit a test file through the FIRE Trading Partner Test System |
| Nov. 9, 2026 | Final deadline for IR Application changes affecting Transmitter Control Codes |
| Nov. 19, 2026, 3:00 p.m. ET | FIRE stops accepting submissions — permanently |
| Filing season 2027 | All forms previously supported by FIRE are filed through IRIS only |
Source: IRS, IR-2026-99.
What happened
FIRE has been the IRS’s electronic channel for information returns for a generation. IRIS, launched in 2023, is its modernized replacement, and the IRS has now set a hard end date for the old platform rather than running both indefinitely.
IRIS offers two filing paths:
- IRIS Taxpayer Portal — a free, web-based system that accepts up to 100 returns per filing session. It supports manual entry, CSV upload, downloading payee copies, and managing filing records.
- IRIS Application to Application (A2A) — the machine-to-machine channel for third-party providers and custom software handling higher volumes.
For most small businesses filing a few dozen contractor 1099s, the free portal is the answer. For payroll bureaus, bookkeeping firms and anyone filing in bulk, A2A is the path — and it is the one with the longer setup runway.
Why it matters
The trap here is not the software. It is the credential.
A Transmitter Control Code is not a password you reset. It is issued through an IRS application process tied to responsible officials and identity verification, and it takes time to clear. A business that discovers on January 10, 2027 that its FIRE TCC no longer works has no fast remedy — it is starting an application at exactly the moment the filing deadline is closing.
That risk compounds with the electronic filing threshold. Since the 2024 filing season, businesses filing 10 or more information returns of any type in aggregate must file electronically. That rule pulled a large number of small businesses out of paper filing and into FIRE or a provider — many of whom have never touched the credentialing process themselves because a vendor handled it.
What this means for your business
If you file your own 1099s:
- Check whether you have an IRIS TCC, not just a FIRE TCC. These are separate. Assume you need a new one until you have confirmed otherwise.
- Start the IRIS Application for TCC now, not in November. The November 9 date is the deadline for application changes — it is not a safe date to begin.
- Run a test before November 1 if you test at all. After that date the FIRE test system is gone, and IRIS testing operates on its own terms.
- Count your returns in aggregate. Ten total information returns across all types — 1099-NEC, 1099-MISC, 1098, W-2G — triggers the electronic mandate. Most owners undercount by looking at one form type.
If a bookkeeper, payroll provider or CPA files for you:
- Ask them one question this week: “Are you filing our tax year 2026 information returns through IRIS, and is your TCC in place?” Get the answer in writing. A provider who is still planning around FIRE in November is a provider with a January problem that becomes your penalty.
Either way, do the clean-up now. The transition is a natural moment to fix the thing that actually causes 1099 pain — missing or stale W-9s. Vendors change entity type, change EIN, and move. Requesting current W-9s in September is routine; requesting them on January 20 is a scramble, and a mismatched TIN is what generates a CP2100 notice and backup withholding obligations later.
“After Nov. 19, 2026, information return filers can no longer submit through FIRE.” — IRS, IR-2026-99, August 24, 2026
Frequently asked questions
Does my existing FIRE TCC work in IRIS?
No. IRIS uses its own Transmitter Control Code, obtained through the IRIS Application for TCC. Plan on applying rather than migrating.
Is IRIS free?
The IRIS Taxpayer Portal is free and handles up to 100 returns per filing session. There is no cost for the portal itself.
What forms move to IRIS?
Beginning in 2027, all forms previously supported by FIRE migrate to IRIS. That includes the 1099 series most small businesses file.
What if I miss the November 19 cutoff?
There is no filing through FIRE after that point. You would need to complete IRIS onboarding before your January deadline, with no fallback platform.
How do I stay current on the transition?
The IRS recommends subscribing to IRIS QuickAlerts and notes that an IRIS Working Group meets monthly, on the second Wednesday.
The bottom line
This is a deadline that punishes procrastination in a specific way: the work is administrative, unglamorous, and takes an unknown number of weeks to clear an IRS queue. September is the cheap month to do it. January is the expensive one. Confirm who files your information returns, confirm they have an IRIS TCC, and collect your W-9s while nobody is under pressure.
Last updated: August 26, 2026.
