After 40+ years, the Internal Revenue Service (IRS) is retiring the Filing Electronic Forms Electronically (FIRE) system with a December 31, 2026, sunset date. FIRE will be replaced by the Information Returns Intake System (IRIS), a modernized, more secure, and user-friendly portal.
The FIRE system has been used for electronic filing of 1098, 1099, and 5498 series forms, launched in the 1980s using “750-character flat-file” formats, which are outdated security protocols, lack real-time validation, and limited integration with modern APIs.
The IRIS systemis a free, web-based portal. Key features include manual entry for small filers, bulk filing options, or Application-to-Application (A2A) XML transmissions, for larger filers, and enhanced Validation which provides immediate feedback on filing errors.
2026 is the last “concurrent” season where both FIRE and IRIS are active. IRIS becomes the mandatory and sole platform for electronic information returns in Tax Year 2026 (TY26, Filing 2027). If your business has made the decision to file its own tax reporting forms in TY26 , the time is NOW to apply for the IRIS Transmitter Control Codes(TCC) on the official IRS.gov IRIS page to avoid the late-2026 rush. FIRE and IRIS TCCs are not interchangeable.
Potential Roadblocks to Consider:
- Accounting or payroll systems cannot output the required XML format for IRIS bulk filing.
- Various state systems may not yet be compatible with IRIS data formats.
- Transitioning requires identity verification through ID.me.
- The move to IRIS is a major modernization that requires early planning.
SPS/GZis a full-service tax reporting firm that includes 1099 online filing services. Known for personalized service and exceptional support, while utilizing state-of-the-art technology, we create and e-file various 1099s, Forms 1098-T and 1042-S, Affordable Care Act tax forms, and Forms 3921 and 3922 for clients of all sizes. To avoid risk and avoid IRS penalties, TIN Matching is a service that SPS/GZ provides for our clients. For more information, reach out to us at sales@greenzapato.com or call us at (888)375-3049. Our complete and affordable solution allows administrators to simply upload their tax form data file to our secure portal in a few simple steps and we handle everything else to keep your organization compliant. Contact us today!
