Filing a late or prior-year 1099 after FIRE closes
The FIRE system takes its last returns on November 19, 2026, at 3 p.m. Eastern. After that, it accepts nothing: no current-year forms, no prior-year forms and no corrections. Late 1099s go through IRIS instead, which takes tax years 2022 and later.
Which years IRIS takes
| Tax year of the payments | Where to file after November 19, 2026 |
|---|---|
| 2026 (filed in 2027) | IRIS |
| 2025, 2024, 2023 or 2022, filed late | IRIS, choosing that tax year |
| 2021 or earlier | Not IRIS. Call the IRS information reporting line at 866-455-7438 for the current option. |
Publication 5717 says the IRIS Taxpayer Portal offers the current tax year and the four years before it, and that the earliest year IRIS takes is 2022.
Steps to file a late 1099 in IRIS
- Get an IRIS TCC. A FIRE TCC does not work in IRIS. The application can take up to 45 days, so start now. See how to get an IRIS TCC.
- Use the template for that tax year. Under Upload CSV with Form Data, download the template for the year you are filing. One file can hold one form type and one tax year only.
- Prepare and check the file. The IRIS CSV tool handles tax years 2022 to 2026. Pick the year at the top. If you still have the FIRE file you meant to send, the FIRE converter turns it into IRIS CSV files.
- Upload and submit. Up to 250 records and 100KB per file, and up to 100 forms per submission.
- Send the recipients their copies. Late recipient copies are a separate penalty, so send them as soon as the forms are ready. See recipient copies.
What a late 1099 costs
For tax year 2025 forms, which were due in early 2026, August 1, 2026 has passed. Each form now costs $340 for the IRS copy, plus $340 if the recipient copy is also late. The annual maximum for a small business is $1,366,000 for that tier.
Waiting does not raise the rate any further, but filing still matters: the forms remain required, and filing promptly helps if you ask for relief for reasonable cause. Try the 1099 penalty calculator with tax year 2025.
Corrections to forms you filed through FIRE
FIRE takes no corrections after November 19, 2026. If you filed through FIRE and find an error, the IRS information reporting line at 866-455-7438 can tell you how to correct it. For forms filed through IRIS, use the Make a Correction page.
Frequently asked questions
Can I still use FIRE for a late 2025 1099?
Can IRIS take a 2021 Form 1099?
Can one CSV file mix tax years?
Do I need a new TCC for late forms?
Sources
- IRS Publication 5717, IRIS Taxpayer Portal User Guide (Rev. 9-2026)
- IRS news release IR-2026-99: Information return e-file system transitioning to a new platform (Aug. 24, 2026)
- IRS: Information return penalties
- IRS Publication 1099 (2026), General Instructions for Certain Information Returns
Last reviewed November 1, 2026.