FIRE Users Must Move to IRIS to E-File Information Returns in 2027

The IRS issued a reminder that its Filing Information Returns Electronically (FIRE) system retirement is approaching and users must move to the Information Returns Intake System (IRIS).

After January 1, 2027, IRIS will be the only system available to electronically file (e-file) certain information returns (including those in the 1099 series) for the current year, the prior year, and corrections.

FIRE users must apply for an IRIS Transmitter Control Code (TCC) to transition to IRIS. FIRE TCCs cannot be used for IRIS. The IRS has cautioned that processing TCC applications can take up to 45 business days.

FIRE Deadlines

FIRE users should complete any remaining transition steps before these deadlines:

• November 1: Last day to file test information returns through the FIRE Trading Partner Test System.
• November 9: Last day to make changes to Information Returns (IR) Applications for TCCs. Applications will become read-only and be retained for historical reference.
• November 19: Last day to file information returns through the FIRE system (cutoff time is 3 p.m. ET).

To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out Payroll Source Plus!

Rayna Alexander, Esq., is Editor of Payroll Information Resources for PayrollOrg.