The IRS is retiring FIRE: what businesses need to change before filing 1099s in 2027

ARTICLE | November 02, 2026

If your business files Forms 1099 electronically, a major IRS system change is coming. And waiting until January to address it could create problems with your next filing season.

The IRS is retiring its Filing Information Returns Electronically system, commonly known as FIRE. Beginning with the 2027 filing season, businesses that previously used FIRE will need to file through the Information Returns Intake System, or IRIS.

This affects 2026 information returns filed in early 2027, including common forms such as 1099-NEC and 1099-MISC.

The change doesn't necessarily mean more work for your business. If your accountant or payroll provider handles your filings, much of the transition may happen behind the scenes.

But you do need to ensure your business or provider is ready to use IRIS before the end of the year. 

What is changing from FIRE to IRIS?

FIRE has been the IRS's electronic filing system for many information returns. Businesses and third-party providers have used it to submit Form 1099 data in a format accepted by the IRS.

IRIS is the replacement system. It offers two ways to submit information returns:

• IRIS Taxpayer Portal: A free online filing option. Businesses can enter information directly or upload a CSV file. The portal allows up to 100 returns per submission.
• IRIS Application to Application (A2A): An electronic filing option designed for businesses, software providers, and other filers that transmit larger volumes of returns through compatible software.

The reporting obligations themselves aren't disappearing. Businesses still need to determine which payments must be reported, collect accurate taxpayer information, and meet applicable filing deadlines.

What changes is how that information gets submitted to the IRS.

Your existing FIRE authorization won't automatically carry over

One of the most important differences involves the Transmitter Control Code, or TCC.

A TCC identifies an organization authorized to transmit information returns electronically.

If your business currently files through FIRE using its own TCC, that authorization does not automatically qualify you to file through IRIS. You must complete a separate IRIS application.

The IRS advises businesses to allow up to 45 business days for a typical IRIS TCC application, although processing times may vary. That makes October or November a good time to act rather than waiting until the January filing rush.

But not every business needs its own TCC. If your accountant, payroll company, or other third-party provider transmits your Forms 1099 on your behalf, you generally don't need to obtain a separate TCC for those filings. The provider handles the electronic transmission under its own authorization.

However, if you use software to prepare and transmit returns yourself, your business may need an IRIS TCC even if the software comes from a third-party vendor. 

Start by confirming who actually submits your returns to the IRS. That will help determine whether your business needs to apply for its own IRIS authorization.

Three November deadlines businesses should know

The IRS has announced several dates leading up to FIRE's retirement. November 1, 2026 is the last day to submit test information through the FIRE testing system. November 9 is the last day to update existing FIRE TCC applications, and November 19 at 3 p.m. Eastern is the last day to submit information returns through FIRE.

After FIRE shuts down, it will no longer be available for regular submissions or corrections.

And beginning in 2027, IRIS will handle the information returns previously accepted through FIRE, including prior-year filings and corrections.

For most business owners, the immediate concern isn't the testing deadline. It's making sure the next filing process is ready before FIRE becomes unavailable.

If you have outstanding prior-year returns or corrections, discuss them with your accountant now. Don't assume you'll be able to use the same system later.

What to verify with your payroll or accounting provider

If another company files your Forms 1099, the transition may require little direct action from you. But it shouldn't go unchecked.

Before year-end, ask your provider these questions:

• Will you file our 2026 Forms 1099 through IRIS? Confirm that the provider has a process in place for the new system.
• Who is responsible for the IRIS TCC? Establish whether the provider transmits the returns or your business needs its own authorization.
• Does our current software support IRIS? If you prepare or transmit forms internally, make sure your software version and filing method will work.
• How will filing confirmations and rejected returns be handled? Know who checks IRS responses and resolves problems.
• Can you handle corrections and any required state filings? Make sure the process covers more than the initial federal submission.

These questions are especially useful for businesses that divide filing responsibilities between internal bookkeepers, outside accountants, and payroll services.

Assign one person to collect the answers and document who is responsible for each part of the filing process.

Don't overlook corrections and prior-year filings

The transition also matters if you discover errors in forms that were already filed.

Let’s say your business filed a 2025 Form 1099 with an incorrect taxpayer identification number. You discover the problem in February 2027. At that point, FIRE will no longer be available. Your business or filing provider will need to follow the applicable IRIS correction process.

The same concern applies to businesses catching up on late information returns from earlier years. If you have unresolved filing issues, review them before FIRE's November shutdown. For corrections handled afterward, confirm that your provider understands the IRIS requirements.

What businesses should do before the 2027 filing season

The IRS transition doesn't have to disrupt your year-end reporting. But it does call for a few checks before filing season begins.

Start by identifying how your Forms 1099 are currently submitted. If your business files directly through FIRE, begin the IRIS authorization and setup process now. If you rely on a third party, ask for confirmation that the provider is prepared.

Then review your normal year-end reporting procedures. Make sure your business has current W-9 information, accurate payment records, and a clear process for identifying payments that require a Form 1099.

Finally, confirm who will submit the returns, distribute recipient copies, monitor filing results, and correct any errors. The IRS is changing its filing system, not eliminating your reporting responsibilities.

If you're unsure how the FIRE retirement affects your business, contact our team. We can help you review your current Form 1099 filing process and identify what needs to change before the 2027 filing season.