If you've filed 1099s the same way for the last ten, fifteen, even twenty years, I have some news that's going to mess with your routine: the system you've been using to send those forms to the IRS is going away for good.

The Filing Information Returns Electronically system, FIRE, if you've ever heard your bookkeeper mutter the acronym under her breath every January, has been the quiet workhorse behind business tax filing since the 1980s. And on November 19, 2026, at 3:00 p.m. Eastern, it shuts off. Permanently. No extensions, no grace period, no “just this once.”

After that, every business that files information returns- 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, W-2G, and the rest of the alphabet soup- has to use a new platform called IRIS, the Information Returns Intake System.

If this is the first you're hearing about it, take a breath. You have time. But not unlimited time, and the businesses that wait until January 2027 to figure this out are the ones who are going to be stuck on hold with the IRS e-help desk while their filing deadline creeps closer. At TaxProNext, we've already started walking clients through this transition, so consider this your plain-English heads-up on what's changing, why it matters, and what to do about it.

Wait, why is the IRS doing this?

FIRE was built in the 1980s, back when “electronic filing” meant transmitting a flat, fixed-width text file, 750 characters per line, exactly, per IRS Publication 1220. It worked. It also aged about as gracefully as a flip phone. The format can't handle modern data validation; it lumps first and last names together in ways that make TIN matching harder, and correcting an error usually means resubmitting an entire file rather than fixing the one record that was wrong.

The IRS has been building IRIS since 2022 specifically to fix those problems. It's a modern, web-based system that uses structured XML data instead of a flat-file format, checks your submission for errors before it's accepted instead of after, and lets you correct a single record instead of resending everything. It's a legitimate upgrade, the kind of thing that should have happened a decade ago. The catch is that upgrading isn't optional, and the deadline is fixed.

The dates that actually matter

Here's the timeline straight from the IRS's own August 2026 announcement:

• November 1, 2026, last day to submit test files through the FIRE Trading Partner Test System
• November 9, 2026, last day to make changes to your FIRE Transmitter Control Code (TCC) application
• November 19, 2026, 3:00 p.m. ET, last day FIRE accepts any information return submissions, ever
• January 1, 2027, and beyond, IRIS is the only channel the IRS will accept information returns through, starting with your 2026 tax year filings

Worth noting: the actual filing deadlines themselves aren't changing. Form 1099-NEC is still due January 31. Most other 1099s are still due by the end of March if you're filing electronically. What's changing is the door you walk through to get those forms to the IRS.

FIRE vs. IRIS: what's actually different for you

If you're the kind of business owner who wants the practical differences and not the IRS jargon, here's the short version.

Your Transmitter Control Code doesn't carry over. Your old FIRE TCC is useless on IRIS. You need a brand-new IRIS-specific TCC, and the IRS's own guidance says the suitability review can take 45 days or more. That alone is the biggest reason to start now instead of in December.

Name fields get stricter. FIRE let you cram a name into one field and move on. IRIS wants first, middle, last, and business names cleanly separated, which matters a lot for accurate TIN matching and avoiding B-notices down the road.

File format changes completely. FIRE used flat, fixed-width files. IRIS runs on XML. If you or your software vendor built anything custom around the old 750-character layout, that logic doesn't just port over.

Corrections get easier. This is the one genuine win: instead of resubmitting an entire file because one vendor's TIN was wrong, IRIS lets you correct that single record.

How you file depends on your volume. Small filers submitting under 100 returns a year can use the free IRIS Taxpayer Portal and either enter data manually or upload a CSV. Higher-volume filers, or anyone using third-party payroll or accounting software, will most likely connect through IRIS Application-to-Application (A2A), which is really a conversation to have with whoever prepares your files today.

States haven't caught up yet. Most state information-return requirements are still modeled on the old FIRE layout, so businesses that file with both the IRS and a state agency may be juggling two different formats for a while. That's a detail a lot of the generic “IRS retiring FIRE” articles gloss over, and it's exactly the kind of thing that trips businesses up in year one.

What you should actually do between now and November 2026

You don't need to overhaul everything today, but you do need a plan. Here's the order we walk clients through:

1. Find out who actually files your information returns. Is it in-house, a bookkeeper, payroll software, or your CPA? Confirm they know FIRE is retiring and ask what their IRIS timeline looks like.
2. Apply for your IRIS TCC now, not in the fall. With a 45-plus day suitability review, waiting until October is how businesses end up scrambling in December.
3. Ask your software or payroll provider directly if they're IRIS-ready. Some vendors are already compliant; others are still building it. You want to know which camp you're in well before filing season.
4. Clean up your vendor and payee data. Since IRIS separates name fields more strictly, this is a good excuse to fix messy W-9 data before it becomes a rejected e-file.
5. Check your state filing requirements separately. Don't assume your state will move in lockstep with the IRS.
6. Build in a test run. Use the IRIS Taxpayer Portal or a test submission well before your first real filing deadline under the new system, so surprises show up in October, not January.

None of these steps are hard on their own. What makes this transition risky isn't complexity; it's timing. Everyone filing 1099s in the country is migrating to the same new system in the same narrow window, which means IRS support lines, TCC processing queues, and software vendor help desks are all going to be busiest exactly when you need them most.

Frequently asked questions

When is the IRS FIRE system retiring?

FIRE stops accepting information returns on November 19, 2026, at 3:00 p.m. ET. It will not reopen after that date.

What is replacing the IRS FIRE System?

The Information Returns Intake System, or IRIS. It's been available since 2022 for some forms and becomes the only accepted filing channel for all information returns starting with tax year 2026 filings in 2027.

What is IRIS and how does it work?

IRIS is a web-based, XML-driven filing platform with two paths: the free IRIS Taxpayer Portal for filers submitting up to 100 returns (manual entry or CSV upload), and IRIS Application-to-Application for higher-volume filers and software providers.

Do businesses need to switch from FIRE to IRIS?

Yes, if you currently file information returns electronically. There's no option to continue using FIRE after November 19, 2026; every filer moves to IRIS for 2026 tax year returns.

When should businesses apply for an IRIS TCC?

As soon as possible. FIRE TCCs don't transfer, and the suitability review for a new IRIS TCC can take 45 days or more, so applying in late 2026 cuts it dangerously close to filing season.

Can businesses still use FIRE in 2027?

No. FIRE will already be permanently shut down by then. Every information return for tax year 2026, filed during the 2027 season, has to go through IRIS.

Why this is worth handing off to a tax pro

I get why a business owner's instinct here is “we'll figure it out ourselves when the time comes.” For a lot of routine tax questions, that's a fine approach. This transition isn't quite that; it's a hard system cutover with a fixed deadline, new technical requirements, and an application process with a real processing lag baked into it. There isn't a lot of room to learn by trial and error once November 2026 arrives.

This is exactly the kind of change we exist to absorb for our clients at TaxProNext. We're already applying for IRIS TCCs on behalf of clients, confirming which of our clients' payroll and accounting platforms are IRIS-ready, and cleaning up payee data before it becomes a filing headache. If your business, or your firm's clients, files 1099s, W-2Gs, or any other information return, now is the right time to have a fifteen-minute conversation about where you stand, not a scramble in November.

Reach out to TaxProNext today, and let's make sure your business is filing through IRIS calmly, correctly, and well ahead of the deadline, not finding out the hard way that FIRE is already gone.

This article is provided for general informational purposes and reflects publicly available IRS guidance as of the publication date. It is not a substitute for individualized tax advice. For guidance specific to your business, contact TaxProNext directly.