IRS Is Shutting Down The FIRE Filing System Nov. 19 - What Businesses Need To Do Before 2027
The IRS is warning businesses, tax professionals and other information-return filers that its long-running FIRE electronic filing system is approaching its final shutdown, with the last opportunity to submit information returns through the platform coming in November 2026.
Beginning with the 2027 filing season, filers who previously used the Filing Information Returns Electronically system, commonly known as FIRE, will need to transition to the newer Information Returns Intake System, or IRIS, to electronically file tax year 2026 information returns.
The IRS announced the latest transition details in an August 24 reminder and is encouraging current FIRE users to prepare before the shutdown rather than waiting until filing deadlines approach.
The Final FIRE Filing Deadline Is November 19The IRS has established several important dates for current FIRE users. November 1, 2026, is the last day filers can submit test information returns through the FIRE Trading Partner Test System. November 9 is the final day to make changes to existing Information Returns Applications for Transmitter Control Codes, or TCCs.
Most importantly, November 19, 2026, at 3 p.m. Eastern Time is the last day information returns can be filed through FIRE. After the November maintenance window, the system will no longer accept information-return submissions. Beginning after January 1, 2027, IRIS will be the IRS's only electronic filing system for information returns previously handled by FIRE, including current-year returns, prior-year returns and corrections.
Current FIRE Users Need a New IRIS TCCFilers shouldn't assume their existing FIRE credentials will automatically carry over to IRIS. The IRS says current FIRE users must complete an IRIS Application for Transmitter Control Code before filing through the new platform. Transmitter Control Codes aren't interchangeable between the different IRS intake systems, meaning a FIRE TCC can't simply be used to submit returns through IRIS.
That's one reason the IRS is encouraging businesses, tax professionals and other affected filers to begin the transition now. The change is particularly important for organizations that electronically submit large volumes of information returns, including many forms in the 1099 series.
Employers should note that W-2 series forms follow a different process and are filed electronically with the Social Security Administration rather than through FIRE or IRIS. Other specialized information returns can also use different filing systems, so filers should verify which IRS or federal platform applies to the specific forms they submit.
IRIS Offers Two Ways to Submit Information ReturnsIRIS isn't entirely new. The IRS introduced the system in 2023 and has gradually expanded it as part of the transition away from FIRE.
The first filing option is the IRIS Taxpayer Portal, a free web-based system that allows users to electronically file up to 100 returns at a time. Filers can manually enter information or upload it through a CSV file, download copies for recipients and maintain records of completed and submitted forms.
For businesses, payroll processors, tax professionals and other filers handling larger volumes, the IRS also offers IRIS Application to Application, commonly called A2A.
That option allows filers using third-party software-or organizations that develop their own software-to transmit larger volumes of information returns directly through IRIS.
Beginning in 2027, the IRS says all forms previously supported through FIRE will be available through IRIS.
Waiting Until Filing Season Could Create ProblemsThe transition matters because tax year 2026 information returns will generally be filed during the 2027 filing season, when FIRE will no longer be available as a fallback.
A business or tax professional who discovers in January that an existing FIRE TCC doesn't work with IRIS could therefore face unnecessary delays while trying to complete the new registration and filing process.
The IRS recommends that current FIRE users complete their IRIS TCC application, review available IRIS filing guidance and begin preparing for the transition before FIRE shuts down.
Filers can also subscribe to IRIS QuickAlerts for information about system changes and maintenance. The IRS holds IRIS Working Group meetings on the second Wednesday of each month, although participants must register each month to receive the meeting link.
The agency says it will continue providing transition information through those working groups, QuickAlerts and IRS as the final FIRE shutdown approaches.
For businesses and tax professionals that still rely on FIRE, the key takeaway is simple: November 19 at 3 p.m. ET is the end of the road for FIRE submissions, and an existing FIRE TCC isn't enough to start filing through IRIS in 2027. Preparing the new IRIS access now could prevent a last-minute filing problem when tax season arrives.
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