At a Glance
If you just discovered that the IRS FIRE system is gone and your 1099 deadline is days away: you can still file on time. The IRS now requires filing through IRIS, but you do not need your own TCC or XML expertise. BoomTax can accept your data today and file through IRIS the same day. Sign up, upload your FIRE-format files or CSV, and BoomTax handles the conversion and submission. Late filing penalties range from $60 to $340+ per form depending on how late — every day counts.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
You Tried to Log Into FIRE and It Is Gone
You went to file your 1099s through the IRS FIRE system the same way you have for years, but FIRE no longer accepts submissions. This is not a temporary maintenance window: the final submission deadline has passed.
The IRS stopped accepting FIRE submissions on November 19, 2026, at 3 p.m. ET after announcing the transition for several years. The replacement is IRIS (Information Returns Intake System). If you missed the transition window, you are not alone, and you are not out of options. But you need to act fast.
How Much Time Do You Have?
The filing deadline determines the urgency. Here are the key dates that have not changed despite the FIRE shutdown:
| Form Type | IRS E-File Deadline | Status |
|---|---|---|
| 1099-NEC | February 1, 2027 | Tightest deadline — January 31 falls on Sunday, so it is 74 days after the final FIRE submission cutoff |
| 1099-MISC, 1099-INT, 1099-DIV, 1099-K, others | March 31, 2027 | More time, but do not wait |
| 1099-R | March 31, 2027 | Same electronic deadline |
| W-2G, 1098 series | March 31, 2027 | Same electronic deadline |
| 5498 series | June 1, 2027 | The statutory May 31 deadline falls on Memorial Day |
If you are reading this after the February 1, 2027 deadline for 1099-NEC, you are already accumulating penalties. The faster you file, the lower those penalties will be. Read the penalty section below and then follow the emergency filing steps immediately.
What Late Filing Penalties Look Like
Standard penalties apply when information returns are filed late. Reasonable-cause relief is fact-specific and must be supported; being unprepared for the FIRE-to-IRIS transition does not automatically qualify. Here is the 2027 penalty structure for late information return filings:
| How Late | Penalty Per Form | Small Business Max (gross receipts ≤ $5M) |
|---|---|---|
| Within 30 days of deadline | $60 | $244,500 |
| 31 days late through August 1 | $130 | $698,500 |
| After August 1 or not filed | $340 | $1,397,000 |
| Intentional disregard | $690 minimum; may be higher (no maximum) | No cap |
These penalties are per form. If you have 500 forms that are 60 days late, that is $65,000 in penalties. If you file those same 500 forms within 30 days of the deadline, it drops to $30,000. Every day matters.
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The Fastest Path: Emergency Filing Through BoomTax
You do not have time to apply for an IRIS TCC (typical processing within 45 business days). You do not have time to learn IRIS XML schemas. You do not have time to rebuild your filing workflow. Here is what you can do today:
Step 1: Create a BoomTax Account
Go to BoomTax.com and create an account. No credit card is required to sign up. You can begin uploading data immediately.
Step 2: Upload Your Data
BoomTax accepts data in multiple formats:
- FIRE-format flat files (Publication 1220): If you already generated files for FIRE, upload them as-is. BoomTax parses and converts them to IRIS XML automatically.
- CSV files: Export your data from your accounting or payroll system and upload the CSV. BoomTax maps the fields.
- Manual entry: For small batches, enter the data directly in the BoomTax interface.
- API: If your system can make HTTP calls, use the BoomTax API to submit data programmatically.
Step 3: Review and Validate
BoomTax validates every form against IRS business rules before submission. You will see a clear report of any errors — missing TINs, invalid amounts, formatting issues — with instructions on how to fix each one. Fix the errors, and your forms are ready to submit.
Step 4: Submit to IRS Through IRIS
Click submit. BoomTax transmits your forms to the IRS through IRIS using BoomTax’s own TCC. You do not need your own TCC, you do not need to register with IRIS, and you do not need to deal with the IRS directly. BoomTax provides real-time status tracking so you know exactly when the IRS accepts your submission.
Step 5: Download Your Confirmation
Once the IRS accepts your filing, download your acknowledgment records from BoomTax. These serve as your proof of timely filing in case of an audit.
How Long Emergency Filing Takes
If your data is ready in a FIRE-format file or CSV, you can start the upload and validation workflow the same day. Actual preparation time depends on file size, validation findings, and filing volume. For filers with existing FIRE files, BoomTax handles the conversion automatically, so there is no IRIS XML integration to build.
What If You Already Missed the Deadline?
File immediately. The IRS penalty structure is tiered — the sooner you file after the deadline, the lower the penalty. Filing within 30 days costs $60 per form. Waiting until after August 1 costs $340 per form. There is no scenario where waiting makes things better.
Reasonable-cause relief depends on the filer’s specific facts and documentation. Being unaware of the FIRE transition does not automatically qualify. File as quickly as possible and document your efforts to comply.
Why You Cannot Just File Directly Through IRIS Right Now
In theory, the IRIS system has a free Taxpayer Portal where you can enter forms manually. In practice, there are two problems for someone under deadline pressure:
- Access and workflow: The Taxpayer Portal supports manual entry and IRS CSV templates, but it requires a separate Taxpayer Portal TCC and a portal-compatible workflow. It is not an instant fallback if you have only A2A access or a FIRE flat file.
- A2A API requires a TCC: The programmatic filing channel requires an IRIS TCC that is typically processed within 45 business days. If you do not already have one, this path is closed for this filing cycle.
A third-party provider like BoomTax already has an approved TCC and an established IRIS connection. That is why this is the fastest path for filers who missed the FIRE transition.
Frequently Asked Questions
You can begin the BoomTax workflow the same day. Once your data passes validation and you authorize filing, BoomTax transmits it through IRIS. Final IRS return-level acknowledgment is asynchronous, so timing varies by submission and IRS processing.
Penalty relief is not automatic because FIRE closed. Reasonable-cause relief depends on the filer’s specific facts, actions, and documentation. File as quickly as possible and retain records showing your efforts to comply.
Yes. BoomTax accepts Publication 1220 fixed-width files — the same format you generated for FIRE. Upload them as-is and BoomTax converts them to IRIS XML automatically. No reformatting, no manual re-entry, no XML knowledge required.
No. BoomTax files on your behalf using its own IRIS TCC. You do not need to register with IRIS, apply for a TCC, or set up ID.me verification. This is what makes same-day filing possible — there is no IRS TCC processing.
Automatic extensions are available for many form types by filing IRS Form 8809 before the deadline. Form 1099-NEC is different: it has no automatic extension, but a filer may request one nonautomatic 30-day extension on paper Form 8809 if it meets one of the listed criteria. For other eligible 1099 types, an automatic extension generally gives you 30 additional days when requested by the original deadline.
BoomTax validates forms before submission and displays returned IRS error details. If a submission is rejected, correct and retransmit it promptly. Whether the filing is treated as timely depends on the returned status, correction rules, timing, and the filer’s facts, so retain the receipt and acknowledgment records.
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.
