The IRS has announced the annual shutdown / cutover schedules for the FIRE and IRIS systems for Tax Year 2025 (Filing Season 2026). During the cutover, all filing activities, including corrections and replacements for FIRE and IRIS, will be temporarily stopped.
FIRE & IRIS Production Cutover Schedules
The temporary shutdown for FIRE production will begin on Wednesday, November 19, 2025 at 3 pm Eastern. It is scheduled to reopen on Monday, January 5, 2026 at 8 am Eastern. The FIRE testing system will also be down during this time. Updates about the cutover will be provided on the FIRE Status Page.
The IRIS production cutover is set to begin on Wednesday, December 3, 2025 at 12 am Eastern. The start-up date is scheduled for Tuesday, January 6, 2026 at 9 am Eastern. Check out the IRIS Status Page for updates.
Late Filings & Corrections
If you need to submit a late filing or a correction, be sure to do so before the cutover starts. If not, you will be waiting until the cutover is complete.
Please note that corrections must be submitted using the same system that was used for the original filing.
Final Thoughts
The FIRE and IRIS production cutover schedules signal the start of the new tax season. To prepare, start organizing and verifying your 1099 data ASAP and begin your filing preparations early. This ensures you’ll have plenty of time to get everything submitted before any deadlines.
Being proactive helps to avoid filing penalties and IRS notices, especially as penalty amounts increase each year and with even stricter regulation enforcement.
As always, check the deadlines for the coming filing season to ensure that you don’t miss anything!
BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.
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