By Adham Abadier, CPA — Licensed in California, License #158599
The FIRE to IRIS transition is now official: the IRS is retiring its FIRE e-filing system before the 2027 filing season, and current FIRE users must move to IRIS to file tax year 2026 information returns. Mark the 2026 cutoffs: last FIRE test filings Nov. 1, last TCC application changes Nov. 9, and last FIRE submissions Nov. 19 at 3 p.m. ET.
If your Inland Empire business issues 1099s for contractor payments, rent, or other reportable amounts, this change reaches your year-end workflow, your vendor records, and possibly your software. Adham Abadier, CPA leads Catalyst CPA Corporation, helping Riverside County business owners handle compliance changes like this through small-business CPA services instead of scrambling in January. Here is what the IRS’s Aug. 24, 2026 announcement (IR-2026-99) sets in motion, and what to do this fall.
⚠️ Sept. 15, 2026 extension deadline
Calendar-year S corporations and partnerships on extension generally must file Forms 1120-S and 1065 by Sept. 15, 2026. Confirm any applicable federal or California estimated-tax payments and taxpayer-specific deadline relief separately. The late-filing penalty is $255 per shareholder per month under §§6698/6699 (IRS 2025 instructions).
Key Takeaways
- The IRS retires the FIRE system before the 2027 filing season; after Jan. 1, 2027, IRIS is the only information-return e-filing system, covering current-year, prior-year, and corrected returns.
- Final FIRE dates: Nov. 1, 2026 (test filings), Nov. 9, 2026 (IR TCC application changes), and Nov. 19, 2026 at 3 p.m. ET (last submissions).
- Your FIRE Transmitter Control Code does not carry over — a separate IRIS Application for TCC is required, and processing can take up to 45 days.
- The free IRIS Taxpayer Portal e-files up to 100 returns at a time; software users and high-volume filers submit through IRIS Application to Application.
- IRIS requires payee names in separate first and last name fields and validates TINs at submission, so vendor records may need cleanup now.
- Businesses filing 10 or more information returns in a calendar year are required to file electronically.
Why the IRS Is Retiring FIRE After Four Decades
FIRE — Filing Information Returns Electronically — has processed electronic information returns since the 1980s, including Forms 1099 and 1042-S. That longevity shows its age: filers who make a mistake typically hear about it only after the entire submission is processed, and fixing one record usually means replacing the whole file rather than correcting a single line.
The replacement, the Information Returns Intake System (IRIS), became available in 2023 as part of a phased transition of forms away from FIRE. IRIS receives returns through two channels — the IRIS Taxpayer Portal and IRIS Application to Application — and beginning in 2027, all forms previously supported by FIRE will be available through IRIS. Per the IRS, IRIS becomes the only information-return e-filing system after Jan. 1, 2027, covering current-year returns, prior-year returns, and corrections.
FIRE vs. IRIS at a Glance
| Feature | FIRE (retiring) | IRIS (replacement) |
|---|---|---|
| File format | Fixed-width text files built on Publication 1220 specifications | XML; A2A specifications published in Publication 5718 |
| Payee name fields | First and last name combined in one field | Separate first, middle, and last name fields |
| Error feedback | Alerts after the full submission is processed | Real-time validation at submission |
| Corrections | Usually requires replacing the entire file | Targeted, single-record corrections |
| Upload size | 100 MB limit | 250 MB; larger volumes route through A2A |
| Transmitter Control Code | No new FIRE TCCs issued; existing applications read-only after December 2026 | Separate IRIS TCC required; processing can take up to 45 days |
Sources: IRS IR-2026-99 (Aug. 24, 2026), IRS FIRE system page, Tab Service Company, and eFileMyForms.
Still filing 1099s through FIRE? After Nov. 19, 2026, that door closes for good — and a new IRIS TCC can take up to 45 days to arrive. If your vendor records are not ready, Adham Abadier, CPA will personally review your information-return setup and map your transition steps.
📞 (951) 223-1826 | Book a free 30-min diagnostic →
The FIRE to IRIS Transition Timeline: Every 2026 Date That Matters
- Nov. 1, 2026: Last day to file test information returns through the FIRE Trading Partner Test System.
- Nov. 9, 2026: Last day to make changes to the Information Returns (IR) Applications for Transmitter Control Codes (TCC).
- Nov. 19, 2026, at 3 p.m. ET: Last day to file information returns through FIRE. After the November maintenance window, submissions through FIRE end.
- December 2026: Existing FIRE TCC applications stop accepting updates and become read-only, retained for historical reference. Filer guides tracking the retirement report a targeted Dec. 31, 2026 shutdown.
- Jan. 1, 2027: IRIS is the only information-return e-filing system — current year, prior year, or corrections.
Two practical notes. First, FIRE’s production and test systems have scheduled maintenance every Sunday from 2–8 a.m. ET and Wednesday from 2–5 a.m. ET, so build buffer into any final-week submission. Second, the IRS has stopped accepting new FIRE TCC applications entirely — as of September 2026, the only path to a new transmitter code is an IRIS Application for TCC, and the returns you prepare this winter must be filed through IRIS during the 2027 filing season.
How to Apply for an IRIS Transmitter Control Code
Every organization filing directly through IRIS needs an IRIS-specific TCC; existing FIRE TCCs cannot be used. The IRS’s transition guidance lays out the destination, and third-party filer documentation fills in the mechanics:
- Start the IRIS Application for TCC now. It runs through the IRS e-Services platform, with individual authentication using an SSN or ITIN plus business and contact details. Processing can take up to 45 days, according to filer guidance citing the IRS (eFileMyForms) — which is why early fall is the action window.
- Choose your channel. The IRIS Taxpayer Portal is free and web-based, e-filing up to 100 returns at a time (IRS) with manual entry or CSV upload, payee-copy downloads, and built-in recordkeeping. Filer guidance indicates that organizations filing 200 or more returns annually must use Application to Application (A2A), which submits XML through an API connection and requires its own setup and testing.
- Test before production. FIRE’s test system closes Nov. 1. If you transmit directly through A2A, complete IRIS Assurance Testing System (ATS) transmissions well before filing season so formatting errors surface on your schedule, not the IRS’s.
- Keep the code active. TCCs remain active as long as they are used at least once every three consecutive years; inactive TCCs are automatically deleted.
- Stay on the distribution list. Subscribe to IRIS QuickAlerts for system changes and maintenance notices, and register for the IRIS Working Group meetings held the second Wednesday of each month — registration is required each month to receive the link.
For XML specifications, the IRS publishes A2A schemas in Publication 5718, and its Secure Object Repository carries the schema packages filers need for each tax year.
Getting Your 1099 Data Ready Before January
The technical shifts sound abstract until they hit a real vendor file. Under FIRE, a recipient’s first and last name could share one box; IRIS requires separate fields for first name, middle name or initial, and last name. If your payroll or vendor spreadsheets combine names, split them before you file — a name/TIN mismatch is what often triggers IRS penalties. IRIS also performs enhanced TIN validation at submission, so errors surface immediately rather than after processing.
Other changes worth noting: IRIS runs on XML rather than FIRE’s fixed-width text format, supports larger uploads (250 MB versus FIRE’s 100 MB, per filer documentation), and allows targeted corrections — you fix one person’s 1099 instead of resubmitting an entire company file. One wrinkle for California filers: most states still process information returns in the legacy FIRE format, so some businesses will do double duty during the transition — one format for the IRS, another for state reporting.
A Murrieta creative agency paying several freelance designers, for instance, will want vendor records split into proper name fields and TINs confirmed well before January — the same hygiene that makes year-end 1099-NEC prep painless. Folding that work into bookkeeping services in Moreno Valley keeps vendor data clean continuously instead of rebuilding it every winter. And remember: businesses filing 10 or more information returns in a calendar year are required to file electronically (eFileMyForms), and paper filings are no longer accepted for most businesses. If a mismatch does produce an IRS notice, our IRS problem resolution team helps Inland Empire businesses respond.
Frequently Asked Questions
What is the FIRE to IRIS transition?
It’s the IRS’s switch from its legacy FIRE e-filing platform to the Information Returns Intake System (IRIS). Current FIRE users must move to IRIS to file tax year 2026 information returns during the 2027 filing season, and after Jan. 1, 2027, IRIS is the only system for information returns — including prior-year filings and corrections.
Can I keep using my FIRE Transmitter Control Code?
No. A FIRE TCC does not work in IRIS; you must complete a separate IRIS Application for TCC. The IRS notes the application process can take up to 45 days, which is why applying early this fall matters.
What are the final FIRE deadlines in 2026?
Nov. 1, 2026 is the last day for test filings through the FIRE Trading Partner Test System; Nov. 9, 2026 is the last day to change IR Applications for TCC; and Nov. 19, 2026 at 3 p.m. ET is the last day to file through FIRE.
Is the IRIS Taxpayer Portal free?
Yes. The IRS describes it as a free, web-based system that e-files up to 100 returns at a time, with manual entry or CSV upload, payee-copy downloads, and recordkeeping of completed forms.
Do I still have to e-file my 1099s?
If you file 10 or more information returns in a calendar year, electronic filing is required by law, and filer guidance notes paper filings are no longer accepted for most businesses. Once FIRE retires, whatever you file electronically runs through IRIS.
What happens to my existing FIRE TCC application?
The IRS is no longer accepting new FIRE TCC applications. Existing applicants can keep updating their applications through December 2026, after which they become read-only and are retained for historical reference.
Where do I get IRIS updates going forward?
Subscribe to IRIS QuickAlerts for maintenance and system-change notices, and register for the IRIS Working Group meetings held the second Wednesday of each month. Participants must register each month to receive the meeting link.
FREE FOR INLAND EMPIRE BUSINESS OWNERS
Free 30-Min Tax Strategy Call
In 30 minutes, Adham reviews your information-return volume, whether the free IRIS portal or an A2A setup fits your workflow, how the 45-day TCC processing window interacts with the Nov. 19 FIRE cutoff, and which vendor-record fixes will spare you rejections in January.
Talk to a Moreno Valley CPA Before the November Cutoffs
The stretch between now and Nov. 19 is the practical window to apply for a TCC, run test filings, and clean your vendor data — the sequence gets cramped fast once year-end closes. Catalyst CPA Corporation works with owner-operated businesses across Moreno Valley, Riverside, Corona, Eastvale, Murrieta, Temecula, and the wider Inland Empire, plus remote clients nationwide. Adham Abadier, CPA (License #158599, QuickBooks Gold ProAdvisor, AICPA and CalCPA member) provides comprehensive CPA support for exactly this kind of deadline-driven change.
Call (951) 223-1826 or email adham@catalyst-cpa.com, or visit us at 13114 Yellowwood St, Moreno Valley, CA 92553. Book the free diagnostic above and bring your payee list — we’ll tell you where you stand before the FIRE lights go out.
By Adham Abadier, CPA
California CPA License #158599 · QuickBooks Gold ProAdvisor · AICPA and CalCPA member
Adham Abadier, CPA leads Catalyst CPA Corporation in Moreno Valley, providing tax preparation, bookkeeping, and year-round planning to small businesses across the Inland Empire. He specializes in helping owner-operated companies stay ahead of IRS deadlines and system changes without disrupting day-to-day operations.
📞 (951) 223-1826 | ✉️ adham@catalyst-cpa.com | 13114 Yellowwood St, Moreno Valley, CA 92553
Disclaimer: This article is for general information only and does not constitute tax, legal, or accounting advice for any specific situation. Filing dates, system details, and processing timelines described here are based on IRS announcement IR-2026-99 (Aug. 24, 2026) and the third-party sources cited above; requirements can change, so verify current rules with the IRS or a licensed California CPA before acting on them. Reading this post does not create a CPA-client relationship with Catalyst CPA Corporation.
Catalyst CPA Newsletter
Get 2026 tax-saving tips in your inbox
Real, CPA-written guidance for Inland Empire small businesses — bookkeeping, tax planning, IRS updates. No spam, unsubscribe anytime.
By subscribing you agree to receive emails from Catalyst CPA. We never share your email. Unsubscribe with one click anytime. Questions? Call (951) 223-1826.
