At a Glance
The IRS FIRE system is permanently offline as of January 1, 2027. You have four options for filing 1099s electronically: IRIS direct filing (free, manual entry), IRIS A2A API (developer-intensive), third-party filing providers like BoomTax (easiest migration path), or paper filing (last resort, limited to under 10 forms). BoomTax lets you upload your existing FIRE-format files and handles the conversion to IRIS automatically — no XML, no new TCC, no workflow changes.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
The FIRE System Is Gone — Now What?
If you are reading this in 2027, the IRS FIRE (Filing Information Returns Electronically) system is no longer available. It was permanently shut down on December 31, 2026, after more than 30 years of service. Every business, CPA firm, payroll provider, and financial institution that previously used FIRE to submit 1099 forms must now use a different method.
The good news: you have options. The IRS built IRIS (Information Returns Intake System) as the replacement, and it has been accepting filings since 2022. The challenge is that IRIS works very differently from FIRE — different file formats, different authentication, different workflows. This guide walks through every available option so you can choose the one that fits your situation.
Option 1: IRIS Direct Filing (Taxpayer Portal)
What It Is
The IRS IRIS Taxpayer Portal is a free, web-based interface where you can manually enter 1099 data form by form. Think of it as the IRS equivalent of filling out tax forms online. You log in with your ID.me credentials, select the form type, type in the payer and recipient information, and submit.
Who It Works For
Small businesses or individuals who file a handful of 1099s per year. The IRS does not impose a hard volume cap on the portal, but the manual data entry makes it impractical for more than about 50 forms. There is no bulk upload capability — every form is typed individually.
Limitations
- No file upload — every field must be entered manually
- No integration with your existing accounting or payroll software
- No way to import FIRE-format flat files or CSV data
- Session timeouts can cause lost work on longer data-entry sessions
- Does not support all form types yet (check IRIS vs. FIRE supported forms)
Cost
Free. No TCC required for portal filing. You only need an IRS e-Services account with ID.me verification.
Option 2: IRIS Application-to-Application (A2A) API
What It Is
The IRIS A2A channel is a machine-to-machine API that lets your software submit IRIS XML files directly to the IRS. This is the closest equivalent to what FIRE offered for automated bulk filing. Your system generates XML files conforming to the IRIS API specification, authenticates via mutual TLS, and transmits them programmatically.
Who It Works For
Large organizations with in-house development teams, software vendors, and service bureaus that process thousands or millions of forms. If you built custom FIRE integration before, A2A is the path forward — but expect a full rebuild, not a simple port.
Limitations
- Requires a new IRIS TCC — your old FIRE TCC does not work
- TCC approval takes 45+ days, sometimes 2–3 months
- File format is XML, not the Publication 1220 fixed-width format FIRE used
- Requires digital certificate management for mutual TLS authentication
- Significant development effort to build and maintain the integration
- Must be tested in the IRIS testing sandbox before production
Cost
Free from the IRS side, but the development cost is substantial. Budget for 3–6 months of engineering time depending on your team’s familiarity with IRS APIs, XML schema validation, and mutual TLS.
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Option 3: Third-Party Filing Providers
What It Is
Third-party services like BoomTax handle the IRIS filing process on your behalf. You provide your data — via file upload, API, or manual entry — and the provider converts it, validates it, and submits it to the IRS through IRIS. You do not need your own TCC, you do not need to generate XML, and you do not need to manage IRS authentication.
Why BoomTax Is the Easiest Migration Path
BoomTax was purpose-built for the FIRE-to-IRIS transition. If you have existing FIRE-format (Publication 1220) flat files, you can upload them directly to BoomTax. BoomTax automatically converts them to IRIS XML, validates every field against IRS business rules, and submits through IRIS. Your file generation process does not change. Your workflow does not change. BoomTax is the bridge. Even as the IRS adds new boxes the frozen 1220 format never covered, the extended 1220 layout keeps your flat files current.
What You Get
- Upload FIRE-format files, CSV, or enter data manually
- Automatic conversion to IRIS XML — no schema knowledge needed
- Built-in IRS validation catches errors before submission
- Real-time status tracking for every submission
- Corrections and replacements handled through the same interface
- No TCC required — BoomTax transmits on your behalf
- Full API available for automated integrations
- High-volume bulk filing support for millions of forms
Cost
Per-form pricing that scales down with volume. Significantly less than building and maintaining your own A2A integration. See BoomTax pricing for current rates.
Option 4: Paper Filing (Last Resort)
What It Is
You can still file 1099s on paper by mailing physical forms to the IRS. This is the only option that does not involve IRIS at all.
Who It Works For
Almost nobody. As of 2024, the IRS requires electronic filing for anyone submitting 10 or more information returns in aggregate. If you file 10 or more forms of any type combined (1099-NEC + 1099-MISC + 1099-INT, etc.), you are required to e-file. Paper filing is only an option if you genuinely have fewer than 10 total forms.
Limitations
- Illegal for filers with 10+ forms — penalties apply
- Slower processing and higher error rates
- No electronic confirmation of receipt
- Must use official IRS-approved scannable forms (not printable from the IRS website)
- No corrections or amendments through the same channel
Side-by-Side Comparison
| Feature | IRIS Portal | IRIS A2A API | BoomTax | Paper |
|---|---|---|---|---|
| Cost | Free | Free (dev cost high) | Per-form pricing | Printing + postage |
| Volume capacity | Low (manual entry) | Unlimited | Unlimited | Under 10 only |
| Accepts FIRE files | No | No (requires XML) | Yes | No |
| TCC required | No | Yes (45+ day wait) | No | No |
| Setup time | Minutes | 3–6 months | Same day | N/A |
| Automation / API | None | Full | Full | None |
| Error validation | Basic | Schema-level | IRS business rules | None |
| Corrections support | Yes (manual) | Yes (programmatic) | Yes (any method) | Paper only |
| Best for | < 50 forms | Software vendors | Everyone else | Under 10 forms |
Which Option Should You Choose?
The answer depends on two factors: how many forms you file and how much technical capacity you have.
- Under 50 forms, no technical staff: IRIS Taxpayer Portal. It is free and requires no software. The manual entry is tedious but manageable at low volumes.
- 50–500 forms, no development team: BoomTax. Upload a file, review, submit. The per-form cost is a fraction of the time you would spend on manual entry.
- 500+ forms, existing FIRE integration: BoomTax with FIRE file upload. Keep generating the same files your system already produces. BoomTax converts and submits. Zero code changes on your side.
- Software vendor or service bureau building for clients: IRIS A2A API if you have the engineering resources and timeline, or BoomTax API if you need to be operational now.
- Fewer than 10 forms total: Paper filing is technically legal, but electronic filing is faster and provides confirmation. Use the IRIS portal or BoomTax instead.
If You Are Under Deadline Pressure
If a filing deadline is approaching and you just realized FIRE is no longer available, you are not out of options. BoomTax can accept your data and file through IRIS the same day. There is no TCC wait, no XML learning curve, and no registration delay. See our emergency 1099 filing guide for step-by-step instructions on how to get your filings submitted fast.
Frequently Asked Questions
Not directly with the IRS — IRIS does not accept Publication 1220 fixed-width files. However, BoomTax accepts FIRE-format files and converts them to IRIS XML automatically. You do not need to change your file generation process.
Only if you are filing directly through the IRIS A2A API. Your old FIRE TCC does not carry over — you need a new IRIS TCC, which takes 45+ days to approve. If you file through BoomTax or the IRIS Taxpayer Portal, no TCC is required.
The portal works for manual data entry but has no bulk upload capability. Every form must be entered field by field. For more than about 50 forms, the time investment becomes impractical. Use a third-party filing provider or the A2A API for higher volumes.
The IRS does not consider the FIRE shutdown a valid reason for late filing. Penalties range from $60 per form (filed within 30 days of the deadline) up to $310+ per form for filings more than August 1. The sooner you file, the lower the penalty. BoomTax can help you file same-day in an emergency.
Yes. Corrections for any previously filed form — whether originally submitted through FIRE or any other channel — must now go through IRIS. BoomTax handles corrections through the same upload-and-submit workflow used for original filings.
IRIS is available year-round for both production filings and sandbox testing. Unlike FIRE, which had defined upload windows, IRIS accepts submissions continuously. You can file original returns, corrections, and replacements at any time.
Next Steps
Author
Ken Ham
Founder at BoomTax
View all posts
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.
