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 $310+ 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
This is happening to thousands of businesses right now. You went to file your 1099s through the IRS FIRE system the same way you have for years — and the login page is gone. The system is offline. There is no error, no maintenance window, no “try again later.” It is permanently shut down.
The IRS retired FIRE on December 31, 2026 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 | January 31, 2027 | Tightest deadline — just 31 days after FIRE shutdown |
| 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 | May 31, 2027 | Most runway, but start now |
If you are reading this and the January 31 deadline for 1099-NEC has already passed, 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
The IRS does not waive penalties because you were not ready for the FIRE-to-IRIS transition. The FIRE shutdown was announced years in advance, and the IRS considers it the filer’s responsibility to have migrated. Here is the current penalty structure for late information return filings:
| How Late | Penalty Per Form | Small Business Max (gross receipts ≤ $5M) |
|---|---|---|
| Within 30 days of deadline | $60 | $220,500 |
| 31 days late through August 1 | $130 | $630,500 |
| After August 1 or not filed | $310 | $1,261,000 |
| Intentional disregard | $630 (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 (45+ day wait). 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 (5 Minutes)
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 (10–30 Minutes)
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 (15 Minutes)
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 (Immediate)
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.
Total Time: Under 1 Hour for Most Filers
If you have your data ready in a FIRE-format file or CSV, the entire process — sign up, upload, validate, submit — typically takes under an hour. For filers with existing FIRE files, BoomTax handles the conversion automatically. There is nothing to configure, nothing to install, and no learning curve for the IRIS XML format.
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 $310 per form. There is no scenario where waiting makes things better.
The IRS does allow reasonable cause exceptions in limited circumstances, but “I did not know FIRE was shutting down” is unlikely to qualify given the multi-year announcement period. Your best defense is to 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:
- Volume: The portal requires manual entry for every single form. If you have more than a few dozen forms, you physically cannot type them all before the deadline.
- A2A API requires a TCC: The programmatic filing channel requires an IRIS TCC that takes 45+ days to approve. 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
Same day. Once you upload your data and it passes validation, BoomTax submits to the IRS through IRIS immediately. Most filers go from sign-up to submission in under an hour. IRS acknowledgment typically arrives within 24–48 hours.
Almost certainly not. The IRS announced the FIRE shutdown years in advance and provided ample transition time. The IRS considers it each filer’s responsibility to migrate to IRIS. Reasonable cause exceptions exist but require documented evidence of circumstances beyond your control. File as quickly as possible to minimize the penalty amount.
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 45-day approval wait.
Extensions are available for some form types by filing IRS Form 8809 before the deadline. However, 1099-NEC cannot be extended — the January 31 deadline is firm. For other 1099 types, an extension gives you 30 additional days but must be filed before the original deadline passes. In an emergency, filing through BoomTax today is faster than waiting for an extension.
BoomTax validates forms against IRS business rules before submission, which catches most rejection-causing errors upfront. If the IRS does reject a form after submission, BoomTax provides the specific error details and you can correct and resubmit immediately. The IRS considers a timely submitted form that is later corrected as timely filed.
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.
