The IRS released an update to Publication 1220 (Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G). This publication provides technical specifications and procedures for transmitters and issuers who file information returns electronically through the Filing Information Returns Electronically (FIRE) system. The revision date has been updated to May 2026.
A new Quick Alert issued on May 7, 2026 provided additional detail on the planned retirement of the FIRE system. The IRS will no longer accept new Information Returns (IR) Applications for Transmitter Control Codes (TCCs) beginning July 21, 2026. Existing applicants can continue updating their applications through December 2026, after which applications will become read-only. Current FIRE users must complete an Information Returns Intake System (IRIS) Application for TCC and transition to IRIS for all electronic filing, including current year, prior year, and corrections, beginning January 1, 2027.
To review Publication 1220 in greater detail, click here.
