IRIS vs FIRE: what changes for 1099 filers
FIRE takes fixed-width text files until it closes on November 19, 2026. IRIS takes a CSV in its free portal or XML through software. Here is what is different and what you need to change.
| FIRE (closing) | IRIS Taxpayer Portal | IRIS A2A | |
|---|---|---|---|
| Status | Last day to file: November 19, 2026, 3 p.m. ET | Open, free | Open, needs software |
| File format | 750-character records (Publication 1220) | Manual entry or CSV template | XML (Publication 5718) |
| Size limits | Large files | 250 records and 100KB per CSV, 100 forms per submission | 100 MB per transmission |
| TCC | FIRE TCC | IRIS Taxpayer Portal TCC (starts with D) | IRIS A2A TCC |
| Form 1096 | Not needed | Not needed | Not needed |
| Corrections | Correction files | Correction screens in the portal | Correction XML |
| 30-day extension (Form 8809) | Fill-in form on FIRE | Request Automatic Extension, January 1 to March 31 | Bulk extension request |
| Recipient copies | You printed them | Download PDFs, up to 100 per download | Your software |
| State copies | CF/SF program | CF/SF program, up to two states per form | CF/SF program |
What to change in your workflow
- Get an IRIS TCC. See the IRIS TCC guide.
- Stop generating Publication 1220 files. If your system can only write them, the FIRE to IRIS converter turns them into portal CSVs.
- Plan for batches. 1,000 forms means at least four CSV uploads and ten submissions of 100.
- Clean data before upload. The CSV upload rejects formatting that FIRE files never had to deal with, such as dashes in TINs and blank checkboxes. See IRIS CSV errors.
- Move corrections into the portal. Corrections for portal filings must be made in the portal. See how to correct a 1099 in IRIS.
Is the Taxpayer Portal enough?
The IRS reported over 3 million Taxpayer Portal records by March 2026, against over 32 million through A2A. The portal suits businesses and accountants filing up to a few thousand forms. Above that, the many uploads and 100-form submissions get slow, and IRIS A2A software is the usual choice.
Frequently asked questions
Can IRIS read my old FIRE file?
No. Neither the portal nor A2A accepts the Publication 1220 layout. Convert it to the portal CSV, or have your software produce IRIS XML.
Is IRIS harder than FIRE?
For small volumes it is easier, because you can type forms in or upload a spreadsheet. For large volumes the 250-record CSV limit means more uploads, unless you use A2A software.
Sources
- IRS news release IR-2026-99: Information return e-file system transitioning to a new platform (Aug. 24, 2026)
- IRS Publication 5717, IRIS Taxpayer Portal User Guide (Rev. 9-2026)
- IRS Publication 1220, Specifications for Electronic Filing of Information Returns (FIRE)
- IRS IRIS Working Group meeting slides, March 11, 2026 (top business rules, known issues)
Last reviewed November 1, 2026.