The IRS is retiring FIRE, the system tax professionals have used to e-file information returns for roughly forty years. Its replacement, IRIS, uses a different file format and a different way in. Here is what changes, and the three ways through it.
- FIRE retires
- December 31, 2026
- IRIS mandatory
- January 2027 · TY2026 filings
- E-file threshold
- 10+ information returns · since TY2023
- IRIS Portal
- Free · manual / CSV · 100 returns per submission
- IRIS A2A
- XML (Pub 5718) · unlimited volume · needs a TCC
What is changing
FIRE accepts fixed-width text files formatted to Publication 1220 — a layout that has been in service for about forty years. IRIS accepts XML formatted to Publication 5718. Same 1099 data, a completely different file on the wire.
The catch that surprises most filers: your FIRE Transmitter Control Code does not carry over. IRIS requires its own TCC, and that means a fresh application. The IRS estimates the application can take up to 45 business days, requires ID.me identity verification, and names two Responsible Officials on the account.
Your three options
- 01
The IRIS Taxpayer Portal
Free. Manual keying or CSV upload, capped at 100 returns per submission, with no API. Workable if you file for a handful of clients and do not mind the ceiling.
- 02
Apply for your own IRIS TCC and build or buy A2A software
Full control over transmission. But the TCC application, the X.509 certificate and API onboarding, and the XML schema work are all substantial — a real engineering project, not a weekend.
- 03
File through a transmitter like IRISfile
Upload the FIRE, CSV, or Excel files you already produce. IRISfile converts them to IRIS XML and files under its own approved TCC — a flat monthly rate ($79–$499), no per-form fees, no schema work on your side.
Timeline
- NOW – DEC 2026
- FIRE still accepts tax-year 2025 filings.
- DEC 31, 2026
- FIRE retires.
- JAN 2027
- IRIS becomes mandatory for tax-year 2026 information returns.
- JAN 31, 2027
- 1099-NEC recipient and filing deadline — the first hard IRIS deadline of the season.
Questions
- Do I need a new TCC for IRIS?
- Yes, if you transmit to the IRS yourself — the IRIS TCC is separate from your FIRE one. No, if you file through a transmitter like IRISfile, which files under its own approved TCC on your behalf.
- Can I still upload my FIRE-format files somewhere?
- Not to the IRS after December 31, 2026 — FIRE stops accepting them. But converters like IRISfile still accept Pub 1220 fixed-width files as input and turn them into the IRIS XML the IRS now expects, so the file you already produce is not wasted.
- What if I file fewer than 100 returns?
- The IRIS Portal is free and adequate — manual keying or CSV upload under the 100-return cap. The math on paid tools only turns in your favor around 270 forms per season, so below that a paid service is hard to justify on cost alone.
- What forms does IRIS support?
- IRIS supports the full information-return catalog. IRISfile converts and validates the seven highest-volume 1099 types — NEC, MISC, INT, DIV, R, B, and S — and files 1099-NEC, MISC, INT, DIV, and R; 1099-B and 1099-S filing is on the launch roadmap for the 2027 season.