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IRS Filing Change

The IRS Is Retiring FIRE. Here Is What It Means for You.

Everything you need to know about the move from FIRE to IRIS, why the self-upload option is going away, and what changes for 1099Express customers.

The short version: beginning with Tax Year 2026 — the forms you file in 2027 — the IRS is shutting down the FIRE system and moving everything to IRIS. The option to upload a file to the IRIS platform yourself has become more complicated. Below is what changed, what your options are, and why we cannot simply hand you a file to upload on your own.

What is changing

For years, FIRE was simple: our software generated a Publication 1220 file, you uploaded it to the portal, and you were done.

IRIS isn’t just a rebranded FIRE—it was rebuilt from the ground up. It runs on modern data validation and XML, and the IRS designed it so returns are checked before they are accepted rather than failing quietly after processing. That is genuinely better for accuracy — it also means the old “here is your file, go upload it” workflow no longer exists.

Under IRIS, the IRS expects filers to do one of three things:

  1. Enter data directly in the IRIS portal
  2. Upload data using the IRS’s own CSV templates
  3. File through an approved Application-to-Application (A2A) connection

Why you cannot just upload our file

This is the question we get most, so let us be direct about it.

The CSV templates are form-specific and strict

Each form type has its own IRS-defined layout. A general export will not work — the file must match the IRS template exactly, and the IRS can revise those templates and business rules at any time.

The portal is built for small volume

IRIS currently caps CSV uploads at 250 forms per upload, so anyone with real volume ends up managing batches by hand.

Whoever uploads, owns the whole process…

That means obtaining your own IRIS TCC, logging in, uploading, reading validation errors, resolving rejected records, and submitting corrections.

Why A2A is not a realistic option for most businesses

A2A is the automated channel, and it is built for software providers, service bureaus, and very high-volume filers. To use it yourself, your organization would need to:

  • Obtain an IRIS-specific TCC. Your existing FIRE TCC does not carry over.
  • Complete IRS registration and maintain active e-Services credentials.
  • Build XML files that conform to IRS schemas and business rules — not FIRE’s flat-file structure.
  • Implement secure API connectivity: authentication tokens, API client IDs, secure HTTPS communications, IRS-defined message formats, XML schema validation, and submission tracking and acknowledgements.
  • Pass IRS assurance testing before filing in production, and stay compatible as schemas are updated.

That is a software development project, not a filing task. It is the reason most organizations file through a provider instead of building and maintaining a direct IRS integration.

This is not a money grab. It is a rule change.

We want to be straightforward with you: the IRS removed the self-upload path. We did not. What we did was build the IRIS connection so that you would not have to.

To be clear about one thing — we do not generate an XML file for A2A, and the CSV you can download from our software is not in the IRS-approved IRIS format. You are welcome to reformat it and try the portal yourself, but we are not able to assist with that process.

What this means for 1099Express customers

You keep working in the software the way you always have — enter or import your data, review it, and send it. We handle the IRS transmission, the schemas, the validation, and the acknowledgements.

  • Nothing is urgent today. This affects Tax Year 2026 forms, filed in 2027.
  • If you hold your own FIRE TCC, know that it does not transfer to IRIS. You will need a new IRIS TCC if you intend to file directly.
  • If you file through us, you are already covered. Nothing on your end changes.

Still have questions about the transition?

We have handled information reporting since 1996. Tell us how you file today and we will tell you exactly what changes for you.

Talk to our team
Source: IRS guidance on the IRIS platform and the retirement of FIRE — irs.gov