FIRE system retirement: filing 1099s in 2027
The IRS is retiring FIRE, the system businesses used for decades to e-file 1099s. November 19, 2026 is its last filing day, and all tax year 2026 information returns go through IRIS in the 2027 filing season.
Key dates
| Date | What happens |
|---|---|
| November 1, 2026 | Last day for test files in the FIRE test system |
| November 9, 2026 | Last day to change Information Returns TCC applications |
| November 19, 2026, 3 p.m. ET | Last day to file information returns through FIRE |
| 2027 filing season | IRIS takes all forms FIRE used to handle, including prior-year returns and corrections |
Source: IRS news release IR-2026-99, August 24, 2026.
Your two IRIS options
| IRIS Taxpayer Portal | IRIS A2A | |
|---|---|---|
| Cost | Free | Free from the IRS, but you need software or a provider |
| Format | Manual entry or CSV template | XML transmissions |
| Volume | 250 records per CSV, 100 forms per submission | Up to 100 MB per transmission |
| Best for | Small businesses, bookkeepers, CPAs with modest volumes | Payroll companies and large filers |
What FIRE filers need to do
- Apply for an IRIS TCC if you do not have one. A FIRE TCC does not work in IRIS.
- Decide between the portal and a provider. If you file through software, check that it supports IRIS.
- Change your data workflow. If your system writes Publication 1220 .txt files, convert them with the FIRE to IRIS converter or export a CSV instead.
- Plan for the CSV limits: 250 records per file and strict cell formats. The IRIS CSV tool handles both.
- Subscribe to IRIS QuickAlerts for outages and template changes during filing season.
Other changes for tax year 2026
- The reporting threshold for most 1099-NEC and 1099-MISC payments rises from $600 to $2,000 for payments made in 2026, under Public Law 119-21. The royalty threshold stays at $10.
- The 2026 forms add new boxes. The IRS had not posted tax year 2026 CSV templates as of this page's review date, so download the current template from the portal before you upload.
Frequently asked questions
Is FIRE still available for prior-year corrections?
Only until November 19, 2026, at 3 p.m. Eastern. After that, FIRE accepts no information returns, and prior-year returns and corrections also go through IRIS.
Does the retirement affect Forms 1095-B and 1095-C?
Those go through the ACA AIR system, which is separate. The FIRE notice did not set a retirement date for AIR.
What about W-2s?
W-2s are filed with the Social Security Administration, not through FIRE or IRIS.
Sources
- IRS news release IR-2026-99: Information return e-file system transitioning to a new platform (Aug. 24, 2026)
- IRS: E-file information returns with IRIS
- IRS Publication 5717, IRIS Taxpayer Portal User Guide (Rev. 9-2026)
Last reviewed November 1, 2026.