The IRS officially announced intentions to fully retire its Filing Information Returns Electronically (FIRE) system during December 2026. Effective for tax year 2026 forms filed in 2027, electronic information return filing will transition to the Information Returns Intake System (IRIS). There is still no timeline for the retirement of the Affordable Care Act Information Return (AIR) system.
Both FIRE and IRIS will run concurrently for tax year 2025 filing in 2026. As of June 2025, the IRIS system accepts most FIRE information returns. For tax year 2025 forms filed in 2026, the IRS plans to add IRIS support for Forms 1042-S, 1099-DA, and 5498-QA. FIRE filers should note that a separate Transmitter Control Code (TCC) is required to file through IRIS. This means FIRE filers must obtain a separate IRIS Transmitter Control Code (TCC) before transitioning to IRIS, which can take up to 45 days for processing.
The announcement can be found in the May 14, 2025 IRIS Working Group Questions and Answers.
Additional information about the IRIS Working group can be found here.
Additional information about IRIS can be found here.
