The IRS Is Retiring the FIRE System: What To Know

If your business electronically files Forms 1099 or other information returns, an important IRS change is approaching. The IRS is retiring the Filing Information Returns Electronically (FIRE) system, which has long been used to transmit information returns.

Beginning with tax year 2026 returns filed during the 2027 filing season, businesses that previously used FIRE will need to use the IRS Information Returns Intake System (IRIS). At The Callen Accounting Group, we encourage Twin Lakes area businesses to understand the transition early so they can avoid unnecessary filing issues when deadlines arrive.

What Is Changing for 1099 Filing?

For many years, FIRE has been the IRS platform used to electronically submit Forms 1099 and other information returns. Its replacement, IRIS, offers two methods for filing: the IRIS Taxpayer Portal and the IRIS Application to Application (A2A) channel.

After the transition, IRIS will become the only IRS electronic system for information returns that were previously submitted through FIRE. This includes current-year filings, late prior-year returns, and corrected information returns.

In other words, businesses should not plan on returning to FIRE later if an older 1099 filing or correction comes to light. Preparing for the IRIS transition in advance can make the process more manageable for small businesses throughout Mountain Home, Baxter County, and the surrounding Twin Lakes region.

Key Dates for the FIRE System Shutdown

The IRS has set several deadlines as it winds down the FIRE system. Businesses that currently transmit returns through FIRE should pay close attention, especially if they have pending information returns or corrections to complete.

• November 1, 2026, is the final day to submit test information returns through the FIRE Trading Partner Test System.
• November 9, 2026, is the last day to revise existing Information Returns applications for Transmitter Control Codes, also known as TCCs.
• November 19, 2026, at 3 p.m. Eastern Time, is the final deadline for filing information returns through FIRE.

Starting January 1, 2027, IRIS will be the sole electronic filing option for returns previously handled through FIRE. If your business has outstanding prior-year filings or corrections, it is wise to review them now and decide whether to complete them before FIRE closes or file them through IRIS afterward.

Will the IRIS Transition Affect Your Business?

The answer depends primarily on your current 1099 filing process. This IRS change affects the platform used to file electronically, but it does not change the information returns your business may be required to submit.

Businesses that send returns directly through FIRE will have the most preparation to complete. They will need to establish IRIS access and obtain a new IRIS Transmitter Control Code before they can file directly through the replacement system.

If you rely on accounting software, a payroll provider, or a tax professional for 1099 filing, much of the conversion may occur in the background. Still, it is important to confirm that your provider is ready for IRIS and ask whether they need updated information from your business before filing season begins.

If you are uncertain about how your business filed information returns last year, that is the best place to start. Reviewing your prior filing method can help determine whether you need direct access to IRIS or simply need confirmation from your provider that the transition is covered.

Understanding the IRIS Filing Options

IRIS provides two ways to electronically submit information returns. The IRIS Taxpayer Portal is a free, browser-based option that lets businesses file without purchasing specialized information-return software.

Through the portal, returns may be entered one at a time or uploaded in a CSV file. The system permits submissions of up to 100 returns at a time, which may make it a useful option for a business with a limited annual volume of Forms 1099.

The second option is IRIS Application to Application, commonly called A2A. This method allows compatible software to transmit information returns directly to the IRS. Businesses using accounting platforms, payroll services in Mountain Home, or outside filing providers should verify which IRIS channel their software or provider intends to use.

Why You May Need an IRIS TCC

Any business that plans to file information returns directly through IRIS will need an IRIS Transmitter Control Code, or TCC. The TCC identifies the business when it electronically transmits information returns through the new IRS platform.

A TCC used for FIRE does not automatically carry over to IRIS. In addition, the IRS is no longer accepting applications for new FIRE TCCs. A business that previously filed directly through FIRE and wants to continue handling its own filings must submit an application for an IRIS TCC.

Applying early is important. The IRS says that a standard TCC application may take approximately 45 business days to process, although processing timelines can differ. Because that period can be close to nine weeks, businesses that need direct IRIS access should begin the application process well before information-return deadlines are near.

How To Prepare for the 2027 Filing Season

Taking a few steps now can reduce stress later. Begin by identifying how your business currently files information returns and whether those filings are completed directly, through software, or with help from a service provider.

If you work with a payroll company, tax professional, or accounting software provider, ask whether the provider is prepared for IRIS and whether it needs anything from you. If your business files directly, consider whether the IRIS Taxpayer Portal suits your filing volume and apply for an IRIS TCC as soon as possible if one is needed.

This is also a practical time to review any unfiled prior-year returns or corrections. Businesses should also check vendor and contractor records to make sure names, addresses, and taxpayer identification numbers are available when Forms 1099 are prepared.

Accurate small business bookkeeping, organized payroll records, and reliable financial information can make year-end reporting easier. The Callen Accounting Group provides business accounting services, financial statements preparation, tax preparation, and payroll support for businesses across the Twin Lakes area and South Central Missouri.

Get Guidance From The Callen Accounting Group

The retirement of FIRE is a meaningful change in the IRS electronic filing process, but it is one businesses can prepare for well ahead of time. Confirming your filing process, obtaining IRIS access when necessary, and addressing outstanding returns can help position your business for a smoother 2027 filing season.

As a family-owned Twin Lakes accounting firm, The Callen Accounting Group helps individuals and businesses with bookkeeping, QuickBooks setup, payroll, tax planning, tax preparation, and IRS representation in Arkansas. If you have questions about how the move from FIRE to IRIS may affect your business or need assistance preparing information returns, our team is ready to help.