If your firm has been filing 1099s the same way for the last decade, that way is about to disappear. The IRS is shutting down FIRE, the Filing Information Returns Electronically system, and moving everyone to a newer platform called IRIS. This is not a maybe. The date is set, and it lands right before the busiest information return season of the year.
The good news is that the move is manageable if you start now. The bad news is that your old FIRE credentials do not carry over, so a firm that waits until January will be locked out at the worst possible moment. Here is exactly what is changing, the dates that matter, and a checklist to get your firm ready.
For years, FIRE was the workhorse for electronically filing information returns like the 1099 series. The IRS has now confirmed it is retiring the platform and consolidating everything into the Information Returns Intake System, or IRIS.
Per the IRS reminder on the transition, FIRE stops accepting information returns on November 19, 2026, and IRIS becomes the only electronic filing system starting January 1, 2027. So the forms your firm files in early 2027 for the 2026 tax year go through IRIS, not FIRE. There is no overlap period where both run side by side for new filings.
This matters to almost every firm, because the electronic filing threshold is now just 10 or more information returns in total, counting W-2s and 1099s together. Very few firms file fewer than 10, so paper is not a real fallback.
The shutdown is not a single switch flipped on one day. A few earlier cutoffs sneak up on people, so put these on the calendar now.
The trap is assuming your FIRE access simply becomes IRIS access. It does not. FIRE and IRIS use separate credentials, and you have to set up IRIS on its own before you can file.
Every electronic filer needs a Transmitter Control Code, or TCC. Your firm almost certainly has a FIRE TCC today. Here is the catch: a FIRE TCC does not work in IRIS.
To file through IRIS, you apply for a separate IRIS TCC through the Information Returns Application for TCC. The application runs through the IRS sign-in process and can take time to clear, especially close to filing season when the queue is long. Applying in October or early November is far safer than applying in December.
If your firm files on behalf of clients, you apply as a transmitter or as an issuer depending on how you file, and each responsible official on the application has to complete IRS identity verification. Give that step room to breathe, because it is the part that stalls firms most often.
IRIS gives you two ways to file, and picking the right one shapes your whole workflow.
The IRIS Taxpayer Portal is the manual, browser-based route. You key in returns one at a time, or you upload a CSV file. It is a good fit for firms filing modest volumes. One important limit to plan around: per IRS Publication 5717, a single CSV upload through the portal is capped at 250 returns per file. High-volume firms will bump into that fast and need to split files or use the other method.
The Application to Application (A2A) channel is the automated route. Your software transmits returns directly to the IRS through a system-to-system connection, which suits firms and service bureaus filing in bulk. A2A needs more setup, including software that supports the IRIS schema, so start that conversation with your vendor now rather than in January.
Whichever route you choose, IRIS supports the full 1099 series, so this is where your 2026 information return filing will live going forward.
Here is the sequence that keeps you out of trouble. Work top to bottom, and do not leave the credential steps for last.
It is tempting to treat this as a login change. It is not. Between new credentials, identity verification for each responsible official, the 250-record CSV limit, and cleaner upfront data validation, the transition adds real hours right when firms are already stretched thin. Miss the credential window and you cannot file at all until it clears.
This is exactly the kind of repeatable, deadline-bound work that scales well with support. Madras Accountancy helps US CPA firms with the whole information return cycle, from W-9 collection and TIN matching to preparing clean IRIS-ready files, so the FIRE-to-IRIS switch does not eat your January.
Start with the IRIS TCC application. Everything else can follow, but nothing else works until that credential is in hand.
When does the IRS FIRE system shut down? FIRE stops accepting information returns on November 19, 2026. IRIS becomes the only electronic filing system for information returns starting January 1, 2027, so returns filed in early 2027 for tax year 2026 go through IRIS.
Does my FIRE TCC work in IRIS? No. FIRE and IRIS use separate credentials. You must apply for a new IRIS Transmitter Control Code through the Information Returns Application for TCC before you can file through IRIS.
What is IRIS? IRIS is the IRS Information Returns Intake System, the platform replacing FIRE for filing 1099-series and other information returns. It offers a browser-based Taxpayer Portal and an automated Application to Application channel.
What is the difference between the IRIS portal and A2A? The portal is manual filing through a browser, by keying returns or uploading a CSV capped at 250 returns per file. A2A is a system-to-system connection for bulk filing through compatible software.
When should I apply for my IRIS TCC? As early as possible, ideally in October or early November 2026. Existing FIRE TCC applications become read-only on November 9, 2026, and identity verification for responsible officials can take time, so applying late risks missing the season.
Who has to file information returns electronically? Any filer with 10 or more information returns in total for the year, counting forms like W-2s and 1099s together. That threshold captures nearly every business, so electronic filing through IRIS is effectively mandatory.
Is there a paper option if I miss the IRIS setup? Not a practical one. Because the electronic threshold is only 10 returns, most firms cannot fall back to paper. If your IRIS credentials are not ready, you cannot file electronically until they clear.
What is the 250-record limit in IRIS? Per IRS Publication 5717, a single CSV upload through the IRIS Taxpayer Portal is limited to 250 returns per file. Firms filing higher volumes need to split their files or use the A2A channel instead.
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