At a Glance
The IRS stops accepting submissions through FIRE (Filing Information Returns Electronically) on November 19, 2026, at 3 p.m. ET. Beginning in filing season 2027, forms previously supported by FIRE must move to IRIS (Information Returns Intake System). This guide is your central hub for migration steps, registration guides, industry-specific playbooks, technical references, and software comparisons. BoomTax customers: 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. IRIS became available in January 2023 for Tax Year 2022 returns. Beginning in filing season 2027, IRIS will accept all form types previously supported by FIRE.
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, structured validation results, and a SOAP-based A2A interface.
The IRS has set November 19, 2026, at 3 p.m. ET as the final FIRE submission deadline. After that time, no information return submissions will be accepted through FIRE.
| 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. |
| November 19, 2026, at 3 p.m. ET | FIRE stops accepting submissions. |
| 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. Publication 5903 says a typical application is processed within 45 business days, although times vary. 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.
Ready to move your FIRE filing workflow to IRIS?
Use BoomTax to import supported FIRE-format files, review validation results, and submit your returns through our filing service. You do not need your own IRIS TCC when BoomTax transmits on your behalf.
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 | Taxpayer Portal (manual/CSV) or A2A |
| TCC Type | FIRE TCC | IRIS TCC (separate application) |
| Validation | Batch processing, delayed feedback | Receipt plus structured asynchronous acknowledgments |
| 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
- IRIS Publications 5717, 5718, 5719, and 5903 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 TCC application process, typically completed within 45 business days. 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 | Extended 1220 layout for the 2026 form changes
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:
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 has two filing channels: the Taxpayer Portal for manual entry or CSV upload, and A2A (Application-to-Application) for automated XML filing. IRIS became available in January 2023 for Tax Year 2022 returns. Beginning in filing season 2027, IRIS will accept all form types previously supported by FIRE.
The IRS FIRE system stops accepting submissions on November 19, 2026, at 3 p.m. ET. Beginning in filing season 2027, forms previously supported by FIRE must be filed through IRIS. See our FIRE transition 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 is typically processed within 45 business days. 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 is adding the remaining FIRE form families before the November 2026 transition.
Publication 5903 says a typical IRIS TCC application is processed within 45 business days, although times vary. Complete e-Services account setup and ID.me identity verification first, and allow additional time for A2A credentials and testing. Apply early if you plan to file directly.
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 November 19, 2026, at 3 p.m. ET, 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 $340 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.
