Businesses that file information returns directly with the IRS will need to prepare for an important change before the 2027 filing season. The IRS is retiring its Filing Information Returns Electronically (FIRE) system and transitioning to the Information Returns Intake System (IRIS).

According to IRS announcement IR-2026-99, FIRE will stop accepting information returns on November 19, 2026, at 3 p.m. ET. Beginning January 1, 2027, IRIS will replace FIRE as the filing system for information returns previously submitted through FIRE, including current-year filings, prior-year filings, and corrections.

For businesses and organizations that currently file Forms 1099, 1098, W-2G, 5498, 8955-SSA, and other supported information returns through FIRE, the change requires more than simply switching websites. Filers must register for IRIS and obtain the appropriate Transmitter Control Code (TCC) before submitting 2026 tax year returns in 2027.

FIRE Is Going Away

The IRS introduced IRIS in 2023 and has gradually expanded the forms and filing options available through the system. Beginning in 2027, forms previously supported by FIRE will be available through IRIS, including filings for prior tax years and corrections for supported forms.

Current FIRE users should keep these transition dates in mind:

• November 1, 2026: The FIRE Trading Partner Test System stops accepting test information returns.
• November 9, 2026: Final day to make changes to Information Returns applications for FIRE TCCs.
• November 19, 2026, at 3 p.m. ET: FIRE closes for information return submissions.

Businesses that wait until filing season to make the transition could find themselves without the credentials they need to file.

Getting Started With IRIS

Current FIRE users should apply for an IRIS TCC before they need to file. The IRS notes that a typical TCC application is processed within 45 business days, although processing times may vary, making early registration important as the FIRE shutdown approaches.

IRIS offers two primary filing methods:

• IRIS Taxpayer Portal: A free, web-based option that allows filers to enter information manually or upload a CSV file and submit up to 100 returns at a time. Users can also download recipient copies and maintain records of filed forms.
• IRIS Application to Application (A2A): Designed for businesses using third-party filing software or handling larger volumes of information returns. This method requires additional setup, including an A2A TCC and applicable testing.

What Businesses Should Do Before Filing Season

Businesses that currently use FIRE should determine how they plan to file once IRIS becomes the required system for those returns. For organizations that file directly, that means completing the IRIS TCC application and becoming familiar with the Taxpayer Portal before 2026 information returns are due.

Businesses that rely on other payroll providers, third-party software, or filing services should confirm how their provider is handling the IRIS transition. Even when another party submits the returns, businesses should understand whether the change will affect their current filing process or require additional setup.

This is also a good time to review which information returns the business files and who prepares and submits them. The transition will affect many commonly filed forms, including Forms 1099, 1098, 5498, and W-2G. Forms W-2 continue to be filed with the Social Security Administration, while certain other information returns use separate IRS filing systems.

Prepare for the Transition Now

FIRE's retirement marks the end of a filing system many businesses and tax professionals have used for years. For current FIRE users, preparing before the November shutdown can help avoid unnecessary filing-season complications.

Applying for an IRIS TCC now and understanding how information returns will be submitted in 2027 can make the move to the new system more manageable. Contact your CRI advisor if you have questions about the transition to IRIS or how the change may affect your information return filing process. Taking time to prepare before the FIRE system closes can help reduce filing-season disruptions and give your organization more time to adjust to the new process.