At a Glance
The IRS FIRE system was permanently retired on December 31, 2026. It is not temporarily down. All information return filing now goes through IRIS (Information Returns Intake System). If you need to file today: Step 1 — don't panic. Step 2 — upload your existing FIRE-format files to BoomTax to file through IRIS immediately with zero format changes. Step 3 — your returns are filed. It really is that simple.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
Step 1: Don't Panic — You Can Still File
Take a breath. Yes, the FIRE system is gone, but electronic filing of information returns has not ended. The IRS simply moved everything to a new platform called IRIS. Your data is still valid, your filing obligations haven't changed, and there are clear paths to get your returns submitted.
If you're reading this in January, February, or March 2027, you still have time — but every day matters. Late filing penalties start at $60 per form when filed within 30 days of the deadline, so acting quickly can save you significant money.
Step 2: Understand What Happened
The IRS permanently shut down the FIRE system on December 31, 2026. This was not a sudden decision. The IRS launched IRIS in 2022 as the replacement and spent four years running both systems in parallel. During that period, filers were expected to transition their processes to IRIS.
FIRE used fixed-width text files based on Publication 1220 specifications. IRIS uses modern XML format. This format change is the single biggest technical hurdle for filers who built processes around FIRE — but as you'll see in Step 3, you may not need to deal with it at all.
Step 3: Choose Your Filing Path
You have three options, ranked from fastest to slowest:
Path A: Use an IRIS-Compatible Provider (Fastest)
The quickest way to file is through an IRS-authorized provider that handles IRIS submission for you. With BoomTax, you can:
- Create a free account
- Upload your existing FIRE-format files — no conversion needed
- Review your forms for accuracy
- Submit — BoomTax converts to IRIS XML and transmits to the IRS
Total time from account creation to filed returns: as little as 30 minutes depending on volume. No TCC application. No XML knowledge. No waiting.
Path B: File Through the IRIS Taxpayer Portal (Small Volume)
If you have fewer than 100 forms, you can manually enter them through the IRS IRIS Taxpayer Portal. This requires an IRS e-Services account with ID.me verification but does not require a TCC. The downside: manual data entry for every form. If you were using FIRE, you probably have enough volume that this approach is impractical.
Path C: File Directly Through IRIS A2A (Longest Setup)
For organizations that want to file directly with the IRS going forward, the IRIS A2A (Application-to-Application) channel supports automated XML submission. However, this requires:
- An IRS e-Services account with ID.me verification
- An IRIS Transmitter Control Code (TCC) — 45+ day application process
- Converting your data to IRIS XML format
- Testing in the IRIS sandbox environment
Reality check: If you don't already have an IRIS TCC, you almost certainly cannot get one before the January 31 deadline for 1099-NEC. Consider using a provider like BoomTax for this filing season and setting up direct IRIS filing for next year.
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What If You've Already Missed a Deadline?
If your filing deadline has already passed, file as soon as possible. IRS penalty tiers are time-based:
| When You File | Penalty Per Form (2027) |
|---|---|
| Within 30 days of deadline | $60 |
| More than 30 days late but by August 1 | $130 |
| After August 1 or not filed | $310 |
| Intentional disregard | $660+ (no maximum) |
Every day you delay moves you closer to the next penalty tier. The sooner you file, the less you'll owe. See our full 1099 penalty guide for details.
Why BoomTax Is the Easiest Transition from FIRE
BoomTax was built to make IRS electronic filing simple, and the FIRE-to-IRIS transition is where that matters most:
- FIRE-format file support: Upload your Publication 1220-format files unchanged. BoomTax parses them and converts to IRIS XML behind the scenes.
- No TCC needed: BoomTax files under its own IRS-authorized TCC. You skip the 45-day application entirely.
- All 1099 forms supported: 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-K, 1099-R, 1099-S, 1099-B, 1099-C, 1099-SA — the full lineup.
- Bulk upload and API: Whether you have 100 forms or 100,000, BoomTax handles it. Bulk upload via file or integrate through the API.
- Real-time status tracking: See exactly where each filing stands — accepted, rejected, or pending — with clear error explanations if anything needs attention.
- Corrections included: Need to fix a filed return? Submit corrections through the same platform, no additional setup.
Frequently Asked Questions
Permanently gone. The IRS retired the FIRE system on December 31, 2026 after a multi-year transition period. It is not experiencing downtime and will not return. All electronic information return filing now goes through IRIS.
Upload them to BoomTax. BoomTax accepts Publication 1220-format (FIRE-format) files and automatically converts them to the IRIS XML format required by the IRS. You don't need to reformat anything. Alternatively, you can convert the files to IRIS XML yourself, but that requires understanding the new schema.
Only if you file directly with the IRS. Your old FIRE TCC no longer works — you'd need a new IRIS TCC, which takes 45+ days to obtain. If you use an IRS-authorized provider like BoomTax, you do not need your own TCC. BoomTax files under its own authorization.
It is unlikely. The IRS announced the FIRE shutdown years in advance, and IRIS has been available since 2022. The shutdown would generally not qualify as reasonable cause for late filing. Your best strategy is to file as quickly as possible to stay in the lowest penalty tier. Penalties within 30 days of the deadline are $60 per form vs. $310 if you wait too long.
All information returns that were previously filed through FIRE: the entire 1099 series (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-K, 1099-R, 1099-B, 1099-C, 1099-S, 1099-SA), W-2G, 1098 series, 5498 series, and other information returns. All of these now file through IRIS.
File through IRIS, either directly via the IRIS Taxpayer Portal / A2A API, or through an IRS-authorized provider. With BoomTax, file your 1099-NEC electronically by uploading your data (including FIRE-format files), reviewing the forms, and submitting. BoomTax handles the IRIS transmission. The 1099-NEC deadline is January 31 with no automatic extension.
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.
