FIRE Closes November 19. Every information return moves to the IRS.

At 3 p.m. ET on November 19, 2026, the IRS shuts down FIRE, the system most businesses use to e-file Forms 1099 and 1042-S. From the 2027 filing season on, IRIS (the Information Returns Intake System) is the only way to file information returns electronically, and that includes corrections and prior-year returns.

The IRS announced the dates in August in IR-2026-99, but the change has drawn little attention for its size. The timing is tight. The last FIRE test window has already closed, and the IRIS credentials you need take weeks to issue.

The dates that matter

What changes when you move to IRIS

IRIS is a different system with its own credentials, formats, and validation rules. Teams that have filed through FIRE for years will run into these differences first:

• A new TCC. IRIS requires its own Transmitter Control Code, and a FIRE TCC won't work. The IRS asks filers to allow 45 days to process a TCC application. Apply today and approval lands in mid-December, a few weeks before the first 1099 deadlines.
  
  
• A new file format. Application-to-application (A2A) filers submit XML instead of FIRE's fixed-length Publication 1220 format. The free IRIS Taxpayer Portal accepts manual entry or CSV uploads, up to 100 returns at a time.
  
  
• More structured data. Names and addresses go in separate fields: first, middle and last name, then street, city, state or province, postal code, and country. A source system that stores a full name in one field will need work before it can file.
  
  
• Validation at the door. IRIS checks names and TINs when a file is submitted and returns mismatches as errors right away, rather than as CP2100 notices months later. A file with too many errors can be rejected outright, so data that passed FIRE can fail IRIS.
  
  
• Record-level corrections. IRIS lets you correct an individual return instead of replacing a whole file, which is an improvement once your process is built around it.

The migration is the hard part

On October 7, the IRS made a new IRIS schema version mandatory, including for returns covering tax years 2022 through 2024. The change was posted to IRS developer resources on September 24. Teams that weren't watching found out when submissions started bouncing, including files the IRS had accepted the week before.

That is what owning an IRIS integration looks like after the move. Each schema and business-rule update arrives on the IRS's schedule, sometimes for tax years you consider closed, and someone on your team has to catch it, update the submission logic and retest before the next file goes out. The web portal avoids the A2A build, but you still own data formatting, validation errors, and keeping up with IRS changes.

What to do before November 19

1. Apply for an IRIS TCC if you haven't, and confirm who on your team holds access.
   
   
2. Finish any remaining FIRE filings, including corrections and prior-year returns, before 3 p.m. ET on November 19. Anything after that goes through IRIS.
   
   
3. Check your source data for combined name and address fields that IRIS will reject.
   
   
4. Send a test submission through IRIS using the October 7 schema, while there is time to fix what breaks.
   
   
5. Name an owner for IRS changes. Someone needs to follow IRIS QuickAlerts and schema updates, with a backup for when they're out.

Filing through IRIS with Taxbit

Taxbit collects and validates W-8s and W-9s, prepares Forms 1099 and 1042-S, and files supported forms through IRIS from the same platform. When the IRS changes a schema, we update the filing logic, so your team doesn't have to track it.

See how it works.

FAQ

Does my FIRE TCC work in IRIS?

No. IRIS requires its own TCC, issued through a separate application.

Can I still file corrections for earlier tax years through FIRE?

Only until 3 p.m. ET on November 19, 2026. After that, corrections and prior-year returns go through IRIS.

Is the IRIS Taxpayer Portal enough?

For small volumes, it can be. The portal is free and handles up to 100 returns at a time by manual entry or CSV upload. Higher-volume filers typically use A2A, which means building and maintaining an XML integration.