IRS FIRE retirement requires an IRIS transition for 2027

Tax professionals who electronically file information returns face a major IRS technology change. The Filing Information Returns Electronically (FIRE) system is being retired and the Information Returns Intake System (IRIS) will be the only electronic filing system for information returns currently received through FIRE beginning Jan. 1, 2027. This includes current-year returns, prior-year returns and corrections.

The transition affects tax pros, businesses and other filers that have relied on FIRE to submit Forms 1099 and other information returns. Because FIRE and IRIS have different technical requirements and Transmitter Control Codes (TCCs), practitioners should prepare before the 2027 filing season rather than assume existing FIRE credentials and processes will transfer automatically.

Here is what tax pros need to know about the transition.

FIRE reaches the end of the road

FIRE has long provided an electronic filing option for information returns. It relies on fixed-width ASCII files based on Publication 1220 specifications.

The IRS is replacing that infrastructure with IRIS, which uses XML data formats, updated technical specifications and modernized filing processes.

FIRE will stop accepting information returns on Nov. 19, 2026, at 3 p.m. ET. Beginning Jan. 1, 2027, IRIS will be the only electronic filing system for information returns currently received through FIRE. This includes current-year returns, prior-year returns and corrections.

For tax pros accustomed to FIRE, the change means more than learning a new filing platform. Credentials, software capabilities and office procedures may also require attention.

A FIRE TCC does not transfer to IRIS

One of the most important transition issues involves TCCs.

Filers using FIRE have relied on a FIRE TCC to transmit information returns. FIRE and IRIS TCCs are not interchangeable. Current FIRE users who plan to file directly through IRIS must complete the appropriate IRIS application for TCC.

The IRS is no longer accepting new FIRE TCC applications. Existing FIRE applicants can make changes to their applications through Nov. 9, 2026. After that date, the applications will become read-only and will be retained for historical reference.

Tax pros planning to transmit directly through IRIS should confirm that they have the appropriate IRIS TCC well before filing season. The IRS notes that processing a TCC application can take up to 45 days.

Understand the rules for third-party filing

Practitioners should also determine how information returns will actually be transmitted.

A filer that uses third-party software to transmit directly to IRIS needs the appropriate IRIS TCC. However, if a business hires a third party, such as an accountant or other transmitter, to submit the forms on its behalf, the business itself does not need a TCC for that transmission.

Tax pros relying on an outside transmitter should confirm that the provider is prepared to file through IRIS for the 2027 filing season.

This distinction is important when reviewing client and firm procedures. Simply using third-party software is not the same as having a third party transmit the information returns.

Know which information returns are affected

The transition affects a broad range of information returns. IRIS supports numerous forms, including the Form 1099 series, Forms 1042-S, 1097-BTC, 1098, 3921, 3922, 5498 and W-2G.

Tax pros should identify clients with information return filing requirements and determine how those forms are currently transmitted. Practices that prepare a large volume of Forms 1099 may have the greatest need to review procedures early, but even firms with relatively few filings should be ready for the change.

Review software and data requirements

The transition also requires attention to technology.

FIRE uses fixed-width ASCII files, while IRIS Application to Application (A2A) transmissions use XML. Practices that transmit files directly should verify that their software and internal systems meet IRIS specifications.

Tax pros using commercial software should ask whether their provider supports IRIS, whether additional setup is necessary and whether existing client information will transfer properly into the new workflow.

Firms using IRIS A2A should also become familiar with the IRIS Assurance Testing System (ATS). The IRS provides ATS for software developers, transmitters and other applicable users to test A2A transmissions before filing in production.

The FIRE Trading Partner Test System should not be viewed as preparation for IRIS. Nov. 1, 2026, is the final day to submit test information returns through the FIRE test system.

Prepare your practice before filing season

Tax pros can use the remaining transition period to review their information return procedures from start to finish.

Determine who in the firm is responsible for preparing, transmitting and monitoring information returns. Confirm whether the practice will use the IRIS Taxpayer Portal, transmit through IRIS A2A or rely on a third-party transmitter.

Next, verify the appropriate TCC status and review software readiness. Practices using A2A should become familiar with IRIS testing, schemas and business rules as applicable. Staff responsible for information return filing should also understand how to identify and address rejected transmissions and corrections.

These steps can help prevent access, software or workflow problems from surfacing when filing deadlines are approaching.

Don’t forget prior-year returns and corrections

The FIRE retirement affects more than newly prepared information returns.

Beginning Jan. 1, 2027, IRIS will be the electronic filing system for current-year information returns, prior-year filings and corrections that previously would have been submitted through FIRE.

Tax pros who discover an error on an earlier information return after FIRE is retired will need to use IRIS for the electronic correction. That makes IRIS readiness important even for practices that expect relatively few new information return filings.

Start preparing for IRIS now

The FIRE retirement represents a significant operational change for tax practices. Key dates are approaching quickly: FIRE testing ends Nov. 1, changes to existing FIRE TCC applications end Nov. 9, FIRE stops accepting information returns Nov. 19 at 3 p.m. ET and the system is retired by Dec. 31. IRIS becomes the sole IRS electronic intake system for these information returns beginning Jan. 1, 2027.

Tax pros should use the transition period to confirm IRIS access and TCC requirements, review software or third-party transmitter readiness and update internal filing procedures.

NATP helps tax professionals stay current on IRS filing changes that affect their practices and clients. Preparing for the FIRE-to-IRIS transition now can help tax pros reduce filing-season disruptions, meet information reporting requirements and continue providing clients with accurate, timely service when FIRE is no longer available.