At a Glance
The IRS is permanently shutting down the FIRE (Filing Information Returns Electronically) system on December 31, 2026. All electronic information return filing must move to IRIS (Information Returns Intake System). This guide is your central hub for everything you need: migration steps, registration guides, industry-specific playbooks, technical references, and software comparisons. BoomTax customers: you don't need to change anything — upload your existing FIRE-format files and we convert to IRIS XML automatically.
What Is IRS IRIS?
IRIS (Information Returns Intake System) is the IRS's modern platform for electronic information return filing, replacing the legacy FIRE system. Launched in 2022, IRIS processes all 1099 series forms and will cover all remaining information return types before FIRE shuts down.
IRIS offers three submission channels:
- Taxpayer Portal — a free, web-based interface for manually entering and submitting forms directly on the IRS website.
- CSV Upload — upload spreadsheet-formatted data through the portal for batch processing.
- A2A (Application-to-Application) — a SOAP-based API for automated XML submissions, used by filing services like BoomTax and high-volume filers.
For a detailed comparison of FIRE and IRIS capabilities, see our IRIS vs FIRE comparison or our overview of what replaces the IRS FIRE system.
Why FIRE Is Ending
FIRE has been the backbone of electronic information return filing since the early 1990s. For over 30 years, it processed millions of returns using fixed-width text files formatted per IRS Publication 1220. But its aging architecture can't support the IRS's modernization goals — IRIS brings XML-based submissions, real-time validation, and modern API infrastructure.
The IRS has set December 31, 2026 as the permanent shutdown date for FIRE. After that date, no information return submissions will be accepted through FIRE. Period.
| Date | What Happens |
|---|---|
| Now | IRIS accepts all 1099 forms via A2A API. Both FIRE and IRIS operate in parallel. |
| 2026 | IRIS expands to remaining form types. Last year to file through FIRE. |
| December 31, 2026 | FIRE shuts down permanently. No exceptions. |
| January 2027+ | IRIS is the sole electronic filing channel for information returns. |
For all key dates, see the complete FIRE-to-IRIS transition timeline. For the authoritative deadline details, see our FIRE System Sunset guide.
How to Migrate from FIRE to IRIS
Whether you file directly with the IRS or use a filing service, here are the five steps to a successful migration:
STEP 1
Audit Your Current FIRE Usage
Identify every system, process, and vendor that touches FIRE. Use our FIRE end-of-life checklist to make sure nothing is missed.
STEP 2
Choose Your Migration Path
File through the IRS portal (small volume), build native IRIS XML (developer-heavy), or use a provider like BoomTax (zero changes).
STEP 3
Register for IRIS & Get a TCC
If filing directly, register for IRIS and obtain an IRIS TCC. Allow 45+ days for approval. BoomTax customers skip this step.
STEP 4
Test Your Submissions
Use the IRIS testing sandbox to validate your XML files before going live. Catch errors before they count.
STEP 5
Go Live
Submit your first production filing through IRIS. Monitor for IRIS error codes and verify acceptance.
For the full deep-dive, read our complete step-by-step migration guide.
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Find Your Guide by Role
The FIRE-to-IRIS transition affects different industries in different ways. Find the guide written for your specific situation:
Technical Changes: FIRE vs IRIS
For developers and IT teams, the migration involves fundamental changes to how information returns are structured, validated, and transmitted:
| FIRE (Legacy) | IRIS (New) | |
|---|---|---|
| File Format | Fixed-width text (Pub 1220) | XML (IRS-defined schemas) |
| Submission Method | File upload via web portal | Portal, CSV upload, or A2A SOAP API |
| TCC Type | FIRE TCC | IRIS TCC (separate application) |
| Validation | Batch processing, delayed feedback | Real-time validation, immediate error codes |
| Error Handling | Reject codes in status files | Structured SOAP fault codes with descriptions |
| State Filing | Separate CF/SF process | Integrated Combined Federal/State filing |
Deep-dive technical resources:
- How to convert FIRE flat files to IRIS XML
- IRS IRIS XML format guide — schema structure and validation
- IRIS API integration guide — A2A SOAP implementation
- IRIS testing sandbox guide — test before you go live
- IRIS error codes guide — troubleshoot rejections
- IRIS vs FIRE TCC differences
- IRIS CSV upload template guide
- IRS Publication 5717 explained
The BoomTax Advantage: FIRE Format In, IRIS Filing Out
You don't have to rewrite your systems, learn XML, or wait months for a TCC. BoomTax handles the entire IRIS transition for you:
Keep Your FIRE Files
Upload your existing Publication 1220 flat files exactly as you do today. No format changes, no new templates, no developer time. See how FIRE file uploads work with BoomTax.
Automatic Conversion
BoomTax converts your FIRE-format data to IRS IRIS XML automatically. We handle schema validation, error translation, and resubmission.
No TCC Required
BoomTax files under its own IRS-authorized TCC. Skip the 45+ day application process. Start filing through IRIS today.
Your process doesn't change. Your files don't change. Your ERP doesn't change. BoomTax handles the IRIS conversion behind the scenes.
See how BoomTax compares to filing directly through IRIS | High-volume IRIS filing guide
Start filing in minutes
Create a free account, import your data, and e-file to the IRS today. No credit card required.
Form-Specific IRIS Guides
The FIRE shutdown affects all information returns, not just 1099s. Here are guides for specific form types and scenarios:
Other Information Returns
Compare IRIS Filing Software
Not all filing providers are IRIS-ready. Before you commit to a vendor, make sure they can handle the FIRE-to-IRIS transition:
Frequently Asked Questions
IRIS (Information Returns Intake System) is the IRS's modern replacement for the FIRE system. It accepts information returns in XML format through three channels: a free taxpayer portal, CSV upload, and an A2A (Application-to-Application) SOAP API. IRIS has been processing 1099 forms since 2022 and will be the sole electronic filing channel after FIRE shuts down on December 31, 2026.
The IRS FIRE system shuts down permanently on December 31, 2026. After that date, no information return submissions will be accepted through FIRE. All filing must go through IRIS starting January 1, 2027. See our FIRE Sunset guide for the full timeline.
Yes, if you file directly with the IRS. FIRE TCCs will not work with IRIS — you must apply for a separate IRIS TCC, which takes 45+ days for approval. If you use an IRS-authorized provider like BoomTax, you don't need your own TCC at all. See IRIS vs FIRE TCC differences.
Not directly with the IRS — IRIS requires XML, not the fixed-width text format from Publication 1220. However, BoomTax accepts your existing FIRE-format files and converts them to IRIS XML automatically. Your process doesn't change; only the backend filing channel does.
IRIS currently supports all 1099 series forms, including 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-K, 1099-R, and more. The IRS will add remaining information return types (1098 series, 5498 series, W-2G, etc.) before the December 2026 deadline.
The IRS suitability review for an IRIS TCC typically takes 45 days or longer. Including e-Services account setup and ID.me verification, the total process can take 2-3 months. Apply now to ensure approval well before the FIRE shutdown.
Yes. The IRS IRIS Taxpayer Portal is free for manually entering or uploading forms. However, it's designed for low-volume filers. For businesses filing dozens or thousands of forms, a filing service like BoomTax provides bulk upload, API integration, and automated error handling. See BoomTax vs IRIS direct filing.
After December 31, 2026, FIRE will not accept submissions. If you miss your filing deadlines because your systems still depend on FIRE, the IRS does not provide exceptions — standard penalties of up to $310 per form apply. Transition to an IRIS-capable filing method now to avoid last-minute disruption.
Complete IRIS Resource Library
Every IRIS migration resource we've published, organized by topic:
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Author
Ken Ham
Founder at BoomTax
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Passionate about making tax compliance simple so businesses can focus on what matters.
BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.
