Last updated: 2026-09-22
The IRS is retiring the FIRE system. The last day to file information returns through FIRE is 19 November 2026 at 3 p.m. ET, and from 1 January 2027 the Information Returns Intake System is the only electronic filing channel, including for prior-year returns and corrections. An existing FIRE Transmitter Control Code does not carry over. Sovos is IRIS-compliant and began filing through IRIS in 2026.
What changed most recently
On 24 August 2026 the IRS issued reminder IR-2026-99 confirming the transition timeline and the November cutoff dates. The IRS has stated it has not announced any extension or delay.
Published By
Sovos
| Change | Retirement of the FIRE system and mandatory transition to IRIS |
|---|---|
| Authority | Internal Revenue Service |
| Last FIRE filing | 19 November 2026 at 3 p.m. ET |
| IRIS mandatory from | Tax year 2026 returns filed in the 2027 filing season |
| Affects | Forms 1099 series, 1042-S, 1098, W-2G, 5498, 3921 and 3922, and other returns previously filed through FIRE |
| Required credential | A new IRIS Transmitter Control Code. Existing FIRE TCCs do not transfer |
| E-file threshold | 10 or more information returns in aggregate across form types |
FIRE has been the electronic channel for information returns for four decades. IRIS replaces it entirely. Three things follow for any filer that uses FIRE today.
Filers who submit through a third-party transmitter file under that transmitter’s production TCC and do not apply for their own.
| Milestone | Date | What applies | Source |
|---|---|---|---|
| IRIS available | 2023 | IRIS became available as part of a phased transition of forms from FIRE | IRS |
| New FIRE TCC applications close | 2026 | The IRS stopped accepting new Information Returns Applications for FIRE Transmitter Control Codes | IRS, FIRE system page |
| FIRE test system closes | 1 November 2026 | Last day to file test information returns through the FIRE Trading Partner Test System | IRS reminder IR-2026-99, 24 August 2026 |
| TCC application changes close | 9 November 2026 | Last day to make changes to Information Returns Applications for TCC, after which they become read-only | IRS reminder IR-2026-99, 24 August 2026 |
| FIRE stops accepting returns | 19 November 2026, 3 p.m. ET | Last day to file information returns through FIRE, including late and corrected filings | IRS reminder IR-2026-99, 24 August 2026 |
| IRIS becomes the only channel | 1 January 2027 | IRIS is the only electronic filing system for information returns, covering current year, prior year and corrections | IRS, FIRE system page |
| First mandatory IRIS season | Early 2027 | Tax year 2026 information returns must be filed through IRIS | IRS |
The pressure point is not the November cutoff itself. It is that the cutoff lands roughly six weeks before tax year 2026 returns come due in January 2027, which removes the usual margin for discovering a problem during the season.
| Channel | What it is | Who it suits |
|---|---|---|
| IRIS Taxpayer Portal | A free web-based system allowing manual entry or CSV upload, filing up to 100 returns at a time, with payee copies downloadable and records retained | Lower-volume filers without third-party software |
| IRIS Application to Application (A2A) | A machine-to-machine channel for larger volumes, used by third-party software and by filers who develop their own | Mid-market and enterprise filers, and anyone filing at volume |
Filers using A2A should test through the IRIS Assurance Testing System with a test TCC before the filing season, because a schema or transmission problem discovered in January is a problem with no remaining runway. Portal filers should validate CSV formatting in advance for the same reason.
This is the part most often missed. The federal transition does not change state filing, and most states have not adopted the IRIS XML schema. Many continue to accept information returns in the Publication 1220 flat-file format that FIRE used.
The practical consequence is that a filer may need to produce both outputs for the same population: XML for federal submission through IRIS, and 1220 flat file for the states that still require it. An organization planning its transition around federal filing alone can arrive at the season with no state output.
State obligations also differ in kind. Some states receive data through the Combined Federal/State Filing program, others require direct filing, and 1099-NEC is excluded from the Combined Federal/State Filing program entirely.
There is no penalty for failing to transition as such. The exposure is that after 19 November 2026 there is no alternative channel, so a filer without an IRIS TCC and a working submission path cannot file electronically at all.
The penalties then follow from the returns themselves rather than from the system change. Electronic filing is mandatory for any filer submitting 10 or more information returns in aggregate across form types, and penalties apply per return for late or incorrect filing, escalating with delay.
Sovos is IRIS-compliant and began filing through IRIS in 2026, ahead of the FIRE retirement, and is recognized by the IRS as a Modernized e-File business provider. Filers submitting through Sovos file under the transmitter arrangement rather than applying for their own TCC, and Sovos maintains both federal IRIS submission and the state filing paths, including Combined Federal/State Filing and direct state reporting.
Product specifications are published on the Sovos Form 1099 reporting page rather than repeated here.
The last day to file information returns through FIRE is 19 November 2026 at 3 p.m. ET, including late and corrected filings. From 1 January 2027 IRIS is the only electronic filing system for information returns, covering current year, prior year and corrections.
No. An IRIS Transmitter Control Code is a separate credential obtained through a separate IRIS Application for TCC. Filers who submit through a third-party transmitter file under that transmitter’s production TCC and do not need to apply.
The IRIS Taxpayer Portal is a free web-based channel allowing manual entry or CSV upload of up to 100 returns at a time. IRIS Application to Application is a machine-to-machine channel for larger volumes, used by third-party software and by filers who build their own. A2A is the usual path for mid-market and enterprise filers.
No, and that is the trap. Most states have not adopted the IRIS XML schema and still accept the Publication 1220 flat-file format. A filer may need both outputs for the same population: XML for federal, flat file for states.
Beginning in 2027, all forms previously supported by FIRE are available through IRIS, including the 1099 series and 1042-S. Form 1099-DA for digital assets was built exclusively on IRIS and was never supported on FIRE.
There is no alternative channel after 19 November 2026. A filer without an IRIS TCC and a working submission path cannot file electronically, and electronic filing is mandatory for anyone submitting 10 or more information returns in aggregate. Penalties then follow from the returns rather than from the system change.
