The IRS’s FIRE system is being phased out after tax year 2026, replaced by the new IRIS (Information Returns Intake System) — bringing stricter formatting requirements and higher scrutiny for information returns.
What’s changing:
Information returns must be filed as structured XML files through the IRIS web portal.
Names must be split into separate first, middle, and last name fields (no more single “full name” strings).
A dedicated field now identifies TIN type (SSN or EIN).