The IRS Switches Off Its 1099 Filing System on November 19
FIRE, the platform businesses have used to transmit information returns electronically, closes for good at 3 p.m. Eastern that day. From January 1, 2027, IRIS is the only route - including for prior-year filings and corrections.
The short answer
- The IRS reminded filers on August 24, 2026 (IR-2026-99) that the Filing Information Returns Electronically system, known as FIRE, is being retired before the 2027 filing season.
- The final date to file through FIRE is November 19, 2026 at 3 p.m. Eastern. The last day for test filings is November 1, and the last day to modify a Transmitter Control Code application is November 9.
- After January 1, 2027, the Information Returns Intake System (IRIS) is the only electronic filing route for information returns - current year, prior year and corrections alike.
- Forms affected include the 1097, 1098 and 1099 series along with Forms 8027, 1042-S, 8596, 8955-SSA and W-2G. Filers need an IRIS Application for Transmitter Control Code.
If your business transmits 1099s to the IRS electronically, the system it uses has a shutdown date. The Filing Information Returns Electronically platform - FIRE - stops accepting submissions at 3 p.m. Eastern on November 19, 2026. The IRS issued a reminder to that effect on August 24. The replacement, the Information Returns Intake System, is already live.
The dates that matter
- November 1, 2026 - last day for test filings through FIRE
- November 9, 2026 - last day to modify an existing Transmitter Control Code application
- November 19, 2026, 3 p.m. Eastern - final submission accepted through FIRE
- January 1, 2027 - IRIS becomes the only electronic filing system for information returns, including current year, prior year and corrections
What IRIS is
IRIS is a free, web-based filing system that lets a filer e-file up to 100 returns at a time. It is not simply a new address for the same file: filers who used FIRE need to complete an IRIS Application for Transmitter Control Code, which is a separate application from the one that granted a FIRE TCC. The IRS has posted transition guidance on IRS.gov for filers making the move.
Which forms are covered
The forms transmitted through FIRE, and therefore affected by the change, include the 1097, 1098 and 1099 series, Form 8027 for tip income at large food and beverage establishments, Form 1042-S for U.S. source income paid to foreign persons, Form 8596 for federal contract information, Form 8955-SSA for deferred vested plan participants, and Form W-2G for gambling winnings. Forms W-2 themselves go to the Social Security Administration and are filed separately.
Why it matters
Information returns are the reporting layer underneath much of individual tax enforcement: the 1099s a business files are the same documents that populate a recipient's records. A transmitter that arrives at the January deadline without a working IRIS TCC has a filing problem rather than a software preference, and the application step is the part that takes time. The practical consequence of the August 24 reminder is that the work is best done well before November 9.
Sources
- IRS reminder: Information return e-file system transitioning to a new platform (IR-2026-99) — Internal Revenue Service
- Filing Information Returns Electronically (FIRE) — Internal Revenue Service
Spotted an error? Tell our corrections desk.