If your business files 1099s, W-2s, or ACA forms electronically with the IRS, there’s a date you need to circle on your calendar: December 31, 2026. That’s the day the IRS permanently shuts down the FIRE system – the electronic filing platform that thousands of businesses have relied on for over three decades.
After that date, FIRE is gone. No login page. No uploads. No extensions. If your filing workflow depends on FIRE today, you need a plan – and the clock is already ticking.
What Is the IRS FIRE System?
The Filing Information Returns Electronically (FIRE) system has been the IRS’s primary platform for e-filing information returns since the early 1990s. If you’ve ever uploaded a flat file containing 1099-NEC, 1099-MISC, 1099-K, W-2, or other information returns to the IRS, you’ve used FIRE.
FIRE accepts fixed-width text files – a format designed decades ago. It requires a Transmitter Control Code (TCC) for access and uses a browser-based upload interface. While it’s served the filing community well, the IRS has been planning its replacement for years.
That replacement is here. It’s called IRIS – the Information Returns Intake System.
Why Is the IRS Shutting Down FIRE?
The short answer: FIRE is outdated technology. The IRS has been modernizing its systems, and FIRE’s flat-file format, aging infrastructure, and limited API capabilities don’t meet modern standards. IRIS brings several improvements:
- Modern XML format instead of fixed-width flat files
- API-based submissions for automated, system-to-system filing
- Real-time validation with detailed error reporting
- Better security through modern authentication
- Free direct filing through an online portal for smaller filers
The IRS isn’t just updating FIRE – they’re replacing it entirely. Once FIRE goes dark on December 31, 2026, there’s no fallback. Every electronic information return must go through IRIS.
Key Dates and Deadlines
Here’s the timeline every filer should know. The FIRE-to-IRIS transition timeline is straightforward, but the consequences of missing it are not.
What Changes for You?
The impact depends on how you file today. Let’s break it down.
If You Upload Files Directly to FIRE
This is the biggest change. Your existing flat-file format will not work with IRIS. IRIS requires XML-formatted submissions. That means your internal systems, ERP exports, or custom scripts that generate FIRE-format files need to be updated – or you need a provider that handles the conversion.
You’ll also need a new IRIS-specific TCC. Your existing FIRE TCC does not transfer to IRIS. The TCC differences between FIRE and IRIS are worth understanding now, not in December.
If You Use a Filing Provider
If you already use an e-filing service like BoomTax, the transition is largely invisible. Your provider handles the IRS submission layer. You keep entering or uploading data the same way – the provider takes care of formatting and submitting through IRIS on the back end.
That said, now is a good time to confirm with your provider that they’re IRIS-ready. Most reputable providers have already completed the transition.
If You Use the IRS Free File Portal
IRIS actually includes a free online portal where you can manually key in returns – similar to what FIRE offered but with a much better interface. For filers with small volumes, this might be all you need. For anything beyond a handful of forms, though, manual entry quickly becomes impractical.
Frequently Asked Questions
Can I still use FIRE in 2027?
No. The last day to use the IRS FIRE system is December 31, 2026. After that, the login page will no longer be available and no uploads will be accepted.
Does my FIRE TCC work with IRIS?
No. FIRE and IRIS use separate Transmitter Control Codes. You need to apply for a new IRIS TCC through the IRS’s online application. Learn more about the differences between FIRE and IRIS TCCs.
What forms does IRIS accept?
IRIS accepts all information returns that FIRE currently handles – 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-B, and many more. The IRS has been expanding IRIS form coverage and it now matches FIRE’s capabilities.
Do filing deadlines change?
No. All filing deadlines remain the same. Only the submission system changes. 1099-NEC is still due January 31, 1099-MISC is still due March 31 for e-filers.
What if I only file a few forms?
IRIS includes a free online portal where you can manually enter and submit returns at no cost. For larger volumes, a filing provider or API integration is more practical.
Don’t Wait Until December
The biggest risk with the IRS FIRE system sunset in 2026 isn’t the technical change – it’s waiting too long to act. Businesses that start planning now have time to evaluate options, test workflows, and avoid the January panic. Those that wait until Q4 will face TCC application backlogs, rushed migrations, and real deadline pressure.
BoomTax makes the transition simple. Upload your data – even in FIRE flat-file format – and we handle the rest: conversion to IRIS XML, submission to the IRS, status tracking, and error resolution. No TCC needed. No system changes required.
Create your free BoomTax account today and be ready for the post-FIRE era – on your schedule, not the IRS’s.
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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