Do I need a new TCC for IRIS if I already have a FIRE TCC?

Yes. FIRE and IRIS Transmitter Control Codes are separate credentials, and the FIRE one does not carry over. Your FIRE application becomes read-only history after December 2026. If you file through a transmitter such as IRISfile, you do not need your own TCC at all.

Can I still file prior-year returns or corrections through FIRE?

Only until December 31, 2026. After January 1, 2027, current-year returns, prior-year returns, and corrections all go through IRIS.

Is the FIRE shutdown delayed?

No. The IRS has confirmed the schedule and has not announced any extension. It also stopped accepting new FIRE TCC applications on July 21, 2026, which is a firm signal that the retirement is on track.

What happens to a batch that fails IRIS validation?

A transmission that fails schema validation still receives a Receipt ID, but you cannot replace it. You must file a fresh original with a new filing date. That is why validation before transmission matters more under IRIS than it ever did under FIRE.

The 1099-NEC threshold rises to $2,000. Does that change anything?

It changes how many forms you file, not how you file them. The reporting threshold for 1099-NEC and 1099-MISC rises from $600 to $2,000 for tax year 2026. The forms you do file still go through IRIS, and the 10-return electronic filing requirement still applies.

What replaces the IRS FIRE system? IRIS, explained

The IRS FIRE system shuts down on December 31, 2026. Its replacement is IRIS, the Information Returns Intake System. From January 1, 2027, IRIS is the only IRS electronic filing system for 1099s and other information returns. That covers current-year returns, prior-year returns, and corrections alike.

If you filed through FIRE last season, none of what you used carries forward. Your Transmitter Control Code does not transfer. Your fixed-width files will not upload. Here is what changed, who has to act, and the three ways through it.

The dates that matter

JUL 21, 2026: The IRS stopped accepting new FIRE TCC applications. If you never held a FIRE TCC, that door is closed.
DEC 31, 2026: The IRS FIRE system is shut down for good. It stops accepting current-year returns, prior-year returns, and corrections on the same day.
JAN 1, 2027: IRIS becomes the only IRS electronic filing system for information returns.
JAN 31, 2027: The 1099-NEC recipient and filing deadline. Tax-year 2026 returns are the first season that must go through IRIS.

There is no phase-in. The IRS has confirmed the schedule and has not announced an extension.

Why the IRS is retiring FIRE

FIRE dates to the 1980s and accepts exactly one thing: fixed-width ASCII files built to Publication 1220. Every field sits at an exact character position. A payee name that runs long, or an amount in the wrong column, produces a bad file. FIRE checks little at intake, and the errors surface months later as CP2100 notices.

IRIS accepts XML built to Publication 5718 and validates at submission time. Name and TIN checks run immediately, so a bad record comes back at once rather than in a mismatch letter next quarter. The direction is sound. The work of the switch, though, lands on filers.

What actually changes for you

A new Transmitter Control Code: FIRE and IRIS credentials are separate. Every FIRE transmitter files a fresh IRIS TCC application through ID.me, and the IRS says processing can take up to 45 business days. It recommends applying by November 1 of the year before your returns are due.
A new file format: Publication 1220 fixed-width files are out. IRIS accepts XML built to Publication 5718, or manual entry through its portal. The schema also splits fields FIRE combined: FIRE carried one payee name field, and IRIS wants separate first and last names. Splitting those names by hand is a common source of name and TIN mismatches during migration.
A stricter error model: A transmission that fails schema validation still gets a Receipt ID, but you cannot replace it. You file a new original with a new filing date instead. Validating before you transmit is the difference between one filing and two.
The same electronic filing requirement: If you file 10 or more information returns in aggregate, you must file them electronically. Paper is not a way around this transition.

Who needs to act

Tax professionals and CPA firms: If you file 1099s for multiple clients, you are a transmitter. You need an IRIS TCC of your own, or a service that files under its transmitter credentials. Years of FIRE history give you no head start.
In-house payroll, AP, and tax teams: Your ERP or payroll system probably exports Publication 1220 files today. Major ERP vendors have published migration guidance for their customers. Until yours ships native IRIS output, the conversion is your problem.
Software vendors with legacy FIRE output: A product that writes FIRE files must either produce Publication 5718 XML or hand its customers to a transmitter that converts.
High-volume seasonal filers: Universities, casinos, and credit unions file thousands of returns each January. The IRIS Portal caps a submission at 100 returns, so volume filers need the A2A path.
Combined Federal/State filers: The Combined Federal/State Filing program continues, but under IRIS. If your state data rides on CF/SF today, it rides on IRIS in 2027.

Your three options for 2027

01
Key it into the IRIS Taxpayer Portal
Free, and adequate for a business with a dozen contractors. Manual entry or CSV upload, capped at 100 returns per submission, with no API. A firm carrying forty clients feels that ceiling in week one.
02
Get your own TCC and run A2A yourself
Apply, then wait up to 45 business days. After that you build or buy software that emits valid Publication 5718 XML. It also has to speak the A2A API with OAuth and an X.509 certificate. This is a real engineering project, and the schema changes every tax year.
03
File through a transmitter
A transmitter holds its own IRIS TCC, converts your data, validates it, and files it. You skip the application, the XML work, and the API integration. Per-form services commonly start near $2.75 to $3.95 a form. Rates fall toward $0.68 to $0.80 at high volume, so the cost turns on how many forms you file.

The FIRE-to-IRIS transition guide walks the same three routes against a filing-season timeline, and the IRS TCC page covers the application itself.

Where IRISfile fits

IRISfile is a transmitter service built for this migration specifically.

The files you already produce still work: Upload the same Publication 1220 FIRE file your system writes today. IRISfile parses it, maps every amount code to the correct IRIS element, and generates schema-valid XML. CSV and Excel work too.
Validation runs before anything is transmitted: Every record passes TIN, amount, and schema checks first. A file with errors produces an error report, not a wrong filing. Because IRIS will not let you replace a schema-invalid transmission, this gate is the center of the product.
Filed under our TCC: No ID.me application, no 45-business-day wait, no certificate management.
A flat monthly rate: Plans run $79 to $499 a month with no per-form fees. Against per-form pricing the break-even sits near 270 forms a season, which is roughly five small clients.

See pricing and plans for the full rate card and what each tier covers.

A timeline to be ready

AUG-SEP 2026: Pick your route: portal, your own TCC, or a transmitter. Inventory every system that writes a FIRE file today.
BY NOV 1, 2026: If you want your own TCC, this is the IRS-recommended date to have the application in.
DEC 2026: Run a test conversion of last season's file. Fix name splits and TIN mismatches while nothing is due.
JAN 2027: File tax-year 2026 returns through IRIS. 1099-NEC copies are due January 31.

Common questions

Do I need a new TCC for IRIS if I already have a FIRE TCC?: Yes. FIRE and IRIS Transmitter Control Codes are separate credentials, and the FIRE one does not carry over. Your FIRE application becomes read-only history after December 2026. If you file through a transmitter such as IRISfile, you do not need your own TCC at all.
Can I still file prior-year returns or corrections through FIRE?: Only until December 31, 2026. After January 1, 2027, current-year returns, prior-year returns, and corrections all go through IRIS.
Is the FIRE shutdown delayed?: No. The IRS has confirmed the schedule and has not announced any extension. It also stopped accepting new FIRE TCC applications on July 21, 2026, which is a firm signal that the retirement is on track.
What happens to a batch that fails IRIS validation?: A transmission that fails schema validation still receives a Receipt ID, but you cannot replace it. You must file a fresh original with a new filing date. That is why validation before transmission matters more under IRIS than it ever did under FIRE.
The 1099-NEC threshold rises to $2,000. Does that change anything?: It changes how many forms you file, not how you file them. The reporting threshold for 1099-NEC and 1099-MISC rises from $600 to $2,000 for tax year 2026. The forms you do file still go through IRIS, and the 10-return electronic filing requirement still applies.