Direct Answer
The IRS is retiring the FIRE system. The last day to transmit information returns through FIRE is November 19, 2026 at 3 p.m. ET, and starting January 1, 2027 the Information Returns Intake System (IRIS) becomes the only electronic filing system for information returns, including prior year filings and corrections. If you file through FIRE today, you need an IRIS Application for a Transmitter Control Code before filing season 2027, or you can file through 1099 Express and use our TCC instead.
Key Takeaways
- November 1, 2026 is the last day to submit test files through the FIRE Trading Partner Test System.
- November 9, 2026 is the last day to make changes to an existing IR Application for TCC.
- November 19, 2026 at 3 p.m. ET is the last day to file through FIRE.
- After January 1, 2027, IRIS handles current year, prior year, and corrected returns.
- Filing through 1099 Express means you do not need your own TCC.
The deadline that is easy to miss
Most filers are watching January and February deadlines. The one that will actually cause problems this season lands in November. The IRS has published firm cutoff dates for the FIRE system, and unlike a filing deadline, there is no extension and no penalty relief. The system simply stops accepting returns.
The IRS has also stopped accepting new Information Returns Applications for Transmitter Control Codes for FIRE. Existing applications can be updated through December 2026, after which they become read only and are kept for historical reference.
The three dates to put on your calendar
- November 1, 2026. Last day to file test information returns through the FIRE Trading Partner Test System. If your accounting team validates file formats before the real season, this is your last chance to do it in FIRE.
- November 9, 2026. Last day to make changes to IR Applications for TCC.
- November 19, 2026 at 3 p.m. ET. Last day to transmit live information returns through FIRE.
What replaces it
IRIS receives information returns through two channels: the IRIS Taxpayer Portal for manual entry and smaller volumes, and IRIS Application to Application for software transmitting at scale. IRIS has been live since 2023 as part of a phased transition, and beginning in 2027, every form previously supported by FIRE is available through IRIS.
What This Changes for Your Filing Process
If you file your own returns directly
You need to complete an IRIS Application for TCC. That application is not instant. It involves identity verification for responsible officials and authorized delegates, and the processing window can stretch out during busy periods. Applying in December for a January filing is how filers end up late. Apply before the November cutoffs.
If you file through software
Ask your provider one direct question: are you transmitting to IRIS for tax year 2026, and do I need my own TCC? 1099 Express e-files to IRIS using our own Transmitter Control Code, which means you do not have to apply for one, wait on identity verification, or manage an IRS application at all. You prepare the data, we transmit it.
If you file on paper
Check your count first. If you file 10 or more information returns of almost any type combined during the calendar year, electronic filing is required. That aggregate rule catches more small businesses than people expect, because it adds up across form types rather than counting each type separately.
Corrections Are Part of This Too
This is the part filers overlook. After January 1, 2027, IRIS is the only intake system for corrections and prior year returns as well. If you discover a wrong TIN on a tax year 2025 return in March 2027, that correction goes through IRIS, not FIRE. Any internal procedure document that names FIRE needs to be updated now, before someone follows it during your busiest week.
Do This Before November
- Count your information returns for the year across all types.
- Confirm how you are filing: your own TCC, or through a provider.
- If you need your own TCC, start the IRIS application now.
- Update your internal filing procedures to name IRIS.
- Confirm your data export format is ready for import well before January.
Ready to skip the TCC paperwork entirely? 1099 Express files directly to IRIS on your behalf. Get started at 1099express.com, or call (361) 884-1500 and ask about your specific filing setup. You can also reach us at support@1099express.com.
People Also Asked
Q: Can I still use FIRE after November 19, 2026?
No. November 19, 2026 at 3 p.m. ET is the final transmission deadline, and IRIS becomes the only electronic intake system for information returns after January 1, 2027.
Q: Does my FIRE TCC transfer to IRIS automatically?
No. FIRE users must complete a separate IRIS Application for TCC to file tax year 2026 information returns during the 2027 filing season.
Q: Do I need a TCC if I file through 1099 Express?
No. 1099 Express transmits to IRIS using our own Transmitter Control Code, so you do not need to apply for or maintain one.