The IRS is retiring its FIRE (Filing Information Returns Electronically) system and replacing it with IRIS, the Information Returns Intake System. If your business e-files its own Forms 1099 or other information returns through FIRE, you will need to use IRIS for tax year 2026 returns filed in early 2027.

Key dates

• November 9, 2026: Last day to make changes to Information Returns applications for a Transmitter Control Code (TCC).
• November 19, 2026 (3 p.m. Eastern): Last day to file information returns through FIRE. After the November maintenance window, FIRE will no longer accept filings.
• 2027 filing season: All forms that FIRE supported will be available through IRIS.

Your IRIS filing options

• IRIS Taxpayer Portal: A free, web-based option for filing up to 100 returns at a time. You can key in forms or upload a CSV file, download copies for recipients, and keep a record of what you filed.
• IRIS Application to Application (A2A): For businesses filing larger volumes through their own or third-party software.

What to do now

• Apply for an IRIS TCC if you file information returns yourself. Your FIRE TCC does not carry over to IRIS.
• Check with your payroll or accounting software provider if they file 1099s for you, and confirm they are ready for IRIS.
• Start collecting Forms W-9 from contractors and vendors now so 1099s can go out on time in January.

How we can help: Teddy Accounting Services can prepare and e-file 1099s for your business. If you would like us to handle your 2026 information returns, or need help setting up IRIS, contact us before year-end.

Source: IRS news release IR-2026-99