IRS FIRE Is Retiring: What Businesses Need to Do Before the 2027 Filing Season

IRS FIRE Is Retiring: What Businesses Need to Do Before the 2027 Filing Season

by bas Sep 25, 2026

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The FIRE to IRIS transition requires businesses that electronically file information returns through the IRS Filing Information Returns Electronically (FIRE) system to prepare for a new filing process. FIRE stops accepting returns on November 19, 2026, at 3 p.m. Eastern Time. For the 2027 filing season, affected filers must use the Information Returns Intake System (IRIS).

For employers and accounting teams, the immediate task is to confirm how tax year 2026 information returns will be transmitted. An existing FIRE Transmitter Control Code (TCC) cannot simply be reused for IRIS.

What Is Changing With the IRS FIRE to IRIS Transition?

The IRS is retiring FIRE and moving returns previously supported by that system to IRIS for the 2027 filing season. IRS announcement IR-2026-99, dated August 24, 2026, directs current FIRE users to prepare now.

IRIS has two channels: the free Taxpayer Portal for manual entry or CSV uploads, and Application to Application (A2A) for compatible software. The portal accepts up to 100 returns at a time; A2A is intended for software-based transmissions, including larger volumes.

The transition involves more than changing a destination. Confirm the authorization, file format, software compatibility, and process for reviewing IRS acknowledgments.

What Are the Key November 2026 Dates?

These are FIRE transition milestones, not a blanket change to the normal deadlines for tax year 2026 information returns. A business should still check each form’s applicable due date.

Who Needs to Use IRIS in 2027?

Businesses, accounting firms, and filing providers that previously transmitted supported information returns through FIRE need an IRIS-compatible filing process. An employer that issues contractor Forms 1099-NEC should first identify whether it submits returns itself or uses a third-party transmitter.

A business using an outside provider may not need its own IRIS TCC if the provider transmits on its behalf. Ask who will submit the forms and who will monitor IRS acceptance.

Do You Need a New IRIS TCC?

Yes, if you intend to file directly through IRIS using an existing FIRE TCC. The IRS requires a separate IRIS Application for Transmitter Control Code. A FIRE TCC is not an IRIS authorization.

1. Identify the party responsible for transmitting returns.
2. Choose the IRIS Taxpayer Portal or A2A method.
3. Review IRS Publication 5903 and IRIS application instructions.
4. Gather business identification and authorized-user information.
5. Apply early, check status, and test the filing workflow as applicable.

Practitioner note: Do not assume an existing FIRE TCC covers IRIS. Confirm the system associated with the code and who holds the authorization before the filing season.

Which Information Returns Move to IRIS?

IRS guidance identifies the Form 1099 series and supported information returns including Forms 1042-S, 1097, 1098, 3921, 3922, 5498, and W-2G. Forms 8027 and 8955-SSA are also scheduled for IRIS acceptance beginning in filing year 2027. Confirm the latest supported-form list before creating files.

Employee Forms W-2 generally go to the Social Security Administration through its filing system, not IRIS. Businesses handling both W-2 and 1099 reporting therefore need to preserve the distinction between employee wage reporting and IRS information-return filing.

How Will IRIS Affect Payroll and 1099 Workflows?

IRIS changes how affected information returns are submitted and confirmed; it does not remove the need for accurate payer and recipient information or on-time filing. Verify software compatibility, collection of contractor details, corrections, and retention of IRS acknowledgments.

For businesses reviewing their broader year-end reporting responsibilities, Business Accounting Services offers payroll services for Atlanta-area employers. Its payroll service page covers wage reporting and year-end W-2 preparation; confirm separately who will transmit any 1099 forms.

Practitioner note: An exported file is not proof of an accepted filing. Assign responsibility for checking IRS acknowledgments and resolving rejected submissions.

What Should Atlanta and Dunwoody Employers Do Before 2027?

Atlanta and Dunwoody employers should identify their federal information-return filing owner, verify IRIS readiness, and resolve authorization or software issues before the 2027 season. This is a federal IRS transition, not a Georgia-specific filing requirement.

1. List the tax year 2026 forms your business expects to file.
2. Separate W-2 filing with SSA from IRS information returns.
3. Confirm whether your accountant or payroll provider has an IRIS plan.
4. If filing directly, complete the appropriate IRIS TCC application.
5. Check contractor records, software compatibility, and acknowledgment procedures.
6. Document who will handle corrections and filing confirmations.

For a coordinated review of business reporting and year-end obligations, see Business Accounting Services’ tax planning and preparation services.

Frequently Asked Questions

Is IRS FIRE ending in 2026?

Yes. According to IRS announcement IR-2026-99, FIRE stops accepting information returns on November 19, 2026, at 3 p.m. Eastern Time. The 2027 filing season will use IRIS for returns previously submitted through FIRE. Businesses should confirm their replacement process before the old system closes.

Is the IRS IRIS system free?

Yes. The IRIS Taxpayer Portal is a free IRS web-based filing option. It allows manual entry or CSV uploads and supports up to 100 returns at a time. A business using commercial software or a third-party filing provider should ask about any separate service fees.

Can I use my existing FIRE TCC with IRIS?

No. A FIRE TCC does not authorize direct filing through IRIS. A business filing for itself needs the appropriate IRIS TCC. If an accounting or filing provider transmits on its behalf, confirm that the provider has the required authorization and will handle submission acknowledgments.

How long does an IRIS TCC application take?

The time can vary with application review and authorization requirements. Do not assume approval is immediate or use an estimate intended for the retiring FIRE application process. Follow the IRS IRIS TCC instructions, apply well before the filing season, and monitor your application status.

Do employers file W-2 forms through IRIS in 2027?

No. Employers generally file Forms W-2 electronically with the Social Security Administration. IRIS is for supported IRS information returns, including the Form 1099 series. A company that prepares both employee wage statements and contractor returns should verify the correct transmission route for each form.

What if my accountant files 1099 forms for my business?

Your accountant or filing provider may handle IRIS transmission and the required authorization. You should still confirm that the provider is prepared for the 2027 filing season, what contractor information it needs, and how you will receive proof that the IRS accepted the submitted returns.

Review Your 2027 Information-Return Filing Workflow Before Year-End

If you file information returns directly or rely on an outside provider, confirm who will transmit your tax year 2026 forms, whether IRIS authorization is in place, and how acceptance will be checked.

To discuss your business’s filing workflow with the Atlanta-area team at Business Accounting Services, contact Business Accounting Services.