At a Glance
The IRS FIRE system was permanently retired on December 31, 2026. You can no longer upload fixed-width text files to fire.irs.gov. Your existing FIRE-format files are not worthless, though — you can either convert them to IRIS XML yourself, or upload them to BoomTax as-is and let us handle the conversion and IRIS submission automatically.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
Why Your FIRE Upload Is Failing
If you generated your annual Publication 1220-format flat files and tried to upload them to the IRS FIRE system, you discovered that the upload page no longer exists. This is not a server error or maintenance window — the IRS permanently shut down FIRE on December 31, 2026.
FIRE accepted fixed-width text files for over 25 years. Hundreds of thousands of organizations used it to file 1099s, W-2Gs, 1098s, 5498s, and other information returns. The entire system — login, upload, status checks — is now offline. For the full story, see our FIRE system sunset guide.
The IRS's replacement is IRIS (Information Returns Intake System). IRIS uses a completely different file format (XML instead of fixed-width text) and a different submission process. Your existing FIRE-format files cannot be uploaded to IRIS directly — but they do not need to be thrown away.
What to Do with Your Existing FIRE-Format Files
You have three options for getting your data filed. Each has different tradeoffs depending on your timeline, technical capability, and volume:
Option 1: Upload to BoomTax As-Is (Fastest)
This is the path of least resistance. BoomTax accepts your existing Publication 1220 fixed-width text files exactly as they are. Upload your FIRE-format file to BoomTax, and the system automatically:
- Parses your fixed-width records
- Validates the data against current IRS rules
- Converts everything to IRIS-compliant XML
- Submits to the IRS through IRIS on your behalf
You do not need an IRIS TCC, an IRS e-Services account, or any understanding of XML. If your ERP, payroll system, or legacy software generated a FIRE-format file, it works in BoomTax today. This is the same approach that existing BoomTax customers have been using seamlessly since the transition — they never had to change their process.
Option 2: Convert Your Files to IRIS XML
If you want to file directly with the IRS through IRIS, you need to convert your fixed-width text files to IRIS XML format. Our FIRE-to-IRIS conversion guide explains the technical details, but here is what is involved:
- Map each fixed-width field position to the corresponding IRIS XML element
- Restructure the data from flat records to hierarchical XML documents
- Validate against the IRS's published XML schemas
- Handle character encoding, special characters, and format differences
This approach requires developer resources and an IRIS TCC (which takes 45+ days to obtain). If you have in-house development capability and plan to file directly long-term, this may be worthwhile. For the XML format specifics, see our IRIS XML format guide.
Option 3: Re-Enter Data Through the IRIS Taxpayer Portal
The IRIS Taxpayer Portal allows manual form-by-form entry or CSV template upload. If you have a small number of forms, you could re-key the data from your flat files into the portal. This requires an IRS e-Services account and ID.me verification, but does not require a TCC for the portal-only path.
This is only practical for small volumes. If you have more than a few dozen forms, manual re-entry is not realistic before your filing deadline.
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Comparing Your Options
| Option | Time to File | Technical Effort | TCC Required? | Best For |
|---|---|---|---|---|
| BoomTax (upload FIRE files) | Same day | None — upload as-is | No | Any volume, urgent deadlines |
| Convert to IRIS XML | Weeks to months | High — development work | Yes (45+ day wait) | Organizations filing directly long-term |
| IRIS Taxpayer Portal | Days (after account setup) | Low — manual data entry | No (portal only) | Very small volumes (<50 forms) |
Why BoomTax Is the Easiest Path
BoomTax was designed to bridge exactly this gap. When the IRS announced the FIRE sunset, we built automatic FIRE-to-IRIS conversion into our platform so that filers would never need to change their internal processes. Here is what that means for you:
- Zero format changes: Your software, ERP, or payroll system can keep generating the same Publication 1220 files it has always generated. Upload to BoomTax and we handle the rest.
- No registration wait: Create a BoomTax account in minutes and file immediately. No 45-day TCC approval, no ID.me verification, no e-Services account.
- Validation before submission: BoomTax validates your data before sending it to the IRS, catching errors that would result in rejections.
- All form types: We support every 1099 series form, plus W-2G, 1098 series, 5498 series, and more.
- API available: If you have an automated pipeline that used to push files to FIRE, you can point it at the BoomTax API instead — similar workflow, modern REST interface.
Frequently Asked Questions
Not to the IRS directly — FIRE is the only system that ever accepted Publication 1220-format uploads, and it is permanently offline. However, you can upload your flat files to BoomTax, which parses them, converts the data to IRIS XML, and submits through IRIS on your behalf.
No. The data in your files is perfectly valid — it is only the delivery format that has changed. The IRS now requires XML instead of fixed-width text. You can either convert the files to XML yourself or use a service like BoomTax that accepts FIRE-format files and converts them automatically.
IRIS accepts XML (Extensible Markup Language) for its A2A (Application-to-Application) channel, CSV files through a template upload feature, and manual entry through the Taxpayer Portal. The A2A XML channel is the equivalent of what FIRE's file upload was — designed for high-volume, automated submissions. See our IRIS XML format guide for details.
Only if you plan to file directly with the IRS through IRIS. If you use BoomTax, your system can keep generating the same Publication 1220 flat files it always has. BoomTax handles the format conversion behind the scenes, so your internal process does not need to change.
Yes, if you use an IRS-authorized provider. With BoomTax, you can create an account, upload your FIRE-format file, and submit to the IRS the same day. Direct filing through IRIS is not feasible on a tight deadline because the TCC application alone takes 45+ days. Late filing penalties start at $60 per form and increase the longer you wait, so act quickly.
The IRIS equivalent of automated file uploads is the A2A (Application-to-Application) API, which uses XML over a REST-like interface. However, this requires an IRIS TCC and significant development work. As an alternative, the BoomTax API provides a modern REST API that you can integrate into your existing automation pipeline — no IRS TCC needed, and you can continue sending FIRE-format data.
Next Steps
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.
