At a Glance
The IRS replaced the FIRE system with IRIS (Information Returns Intake System). FIRE shut down permanently on December 31, 2026. IRIS uses XML instead of flat files, requires a new TCC (not your old FIRE TCC), and offers both a web portal and an A2A API. Filing deadlines are unchanged. If you have existing FIRE-format files, BoomTax accepts them as-is and converts to IRIS XML automatically — no migration needed on your end.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
What Is IRIS?
IRIS (Information Returns Intake System) is the IRS platform that replaced FIRE for electronic filing of information returns. The IRS launched IRIS in 2022 for 1099 forms and expanded it over subsequent years to cover every form type that FIRE handled — including 1098 series, W-2G, 5498 series, and all 1099 variants.
Unlike FIRE, which was built on 1980s technology and required fixed-width flat files, IRIS is a modern web-based platform. It has two filing channels: a Taxpayer Portal for manual entry and CSV uploads, and an A2A (Application-to-Application) API for automated XML submissions. For a detailed comparison of the two systems, see our IRIS vs. FIRE breakdown.
How IRIS Differs from FIRE
If you used FIRE for years, IRIS will feel like a completely different system — because it is. Here are the key differences that affect how you file.
Data Format: XML vs. Flat File
FIRE accepted fixed-width flat files formatted according to IRS Publication 1220. Each record occupied a specific number of characters in a specific position on each line. IRIS does not use this format at all. Instead, IRIS requires XML (Extensible Markup Language) formatted to IRS-defined schemas. The data is the same — payer TIN, recipient TIN, amounts, addresses — but the structure is entirely different.
This is the single biggest change for most filers. If your software or scripts generate Publication 1220 flat files, they will not work with IRIS directly. You need to either rebuild your output to produce IRIS XML, or use a provider like BoomTax that accepts flat files and converts them.
Submission Method: Web Portal vs. Batch Upload
FIRE was upload-only. You generated a file, logged into the FIRE website, and uploaded it. There was no manual data entry option. IRIS offers both approaches: you can enter data form by form through the Taxpayer Portal, upload a CSV file through the portal, or submit XML programmatically through the A2A API.
The portal is free and requires no TCC, which makes it accessible for small-volume filers who were previously locked out of electronic filing (before the 2024 e-file mandate lowered the threshold to 10 forms). The A2A API is the channel for high-volume, automated submissions.
TCC Process: New Application Required
Your FIRE Transmitter Control Code does not transfer to IRIS. If you plan to use the A2A API, you must apply for a new IRIS TCC. The application goes through the IRS e-Services portal and involves a suitability review that takes at least 45 days. The differences between FIRE and IRIS TCCs go beyond the code itself — the roles, responsibilities, and testing requirements are all different.
If you use the IRIS Taxpayer Portal (for manual entry or CSV upload), you do not need a TCC at all. And if you file through a third-party provider like BoomTax, the provider uses their own TCC on your behalf.
Authentication: ID.me Verification
FIRE used a simple username/password login. IRIS requires authentication through the IRS e-Services portal, which in turn requires ID.me identity verification. This is a one-time process, but it involves submitting government-issued ID and completing a biometric check. If you have not done this before, allow extra time — the process can take days if manual review is needed.
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FIRE-to-IRIS Comparison Table
| Feature | FIRE (Retired) | IRIS (Current) |
|---|---|---|
| Status | Permanently offline (Dec 31, 2026) | Active — all e-filing goes here |
| Data format | Fixed-width flat file (Pub 1220) | XML (IRS-defined schemas) |
| Manual entry | Not available | Taxpayer Portal (free) |
| Batch upload | Flat file upload | CSV (portal) or XML (A2A API) |
| API access | None | A2A REST API |
| TCC | FIRE-specific TCC | New IRIS TCC required (A2A only) |
| Authentication | Username/password | e-Services + ID.me |
| Testing environment | FIRE test system | IRIS sandbox |
| Error handling | Batch-level accept/reject | Record-level error codes |
| Corrections | Replacement file upload | Per-record correction |
Timeline: How We Got Here
The transition from FIRE to IRIS did not happen overnight. Here is the key timeline, condensed for context. For the full version, see our FIRE-to-IRIS transition timeline.
- 2022: IRS launches IRIS with support for 1099 forms. Voluntary use alongside FIRE.
- 2023: IRIS expands to cover additional form types. IRS begins encouraging migration.
- 2024: IRS lowers the e-file mandate threshold to 10 forms (from 250). IRIS becomes the primary filing path for new filers.
- 2025: IRS announces the official FIRE shutdown date of December 31, 2026. Full form parity between FIRE and IRIS.
- December 31, 2026: FIRE shuts down permanently. All e-filing moves to IRIS.
- January 2027: First post-FIRE filing season. 1099-NEC due January 31 through IRIS.
How to Get Started with IRIS
For Manual Filers (IRIS Portal)
- Register for an IRS e-Services account if you do not have one.
- Complete ID.me identity verification.
- Log into iris.irs.gov and select the Taxpayer Portal.
- Enter form data manually or upload a CSV template.
- Submit and download your acknowledgment receipt.
For Automated Filers (IRIS A2A API)
- Register for IRS e-Services and complete ID.me.
- Apply for an IRIS TCC (45+ day wait).
- Update your systems to generate IRIS-compliant XML.
- Test in the IRIS sandbox until submissions pass validation.
- Switch to production and begin filing. See our API integration guide for technical details.
For BoomTax Users (No Migration Needed)
- Log into your BoomTax account (or create one — it takes minutes).
- Upload your existing FIRE-format flat file. Or import via CSV, manual entry, or the BoomTax API.
- BoomTax validates your data and flags any errors.
- Submit. BoomTax converts your data to IRIS XML and transmits it to the IRS automatically.
- BoomTax tracks acknowledgments and notifies you of acceptances or issues.
This is the fastest path for anyone who was using FIRE and needs to file now. No TCC application, no XML development, no new file formats. Your workflow stays the same.
Frequently Asked Questions
Yes. IRIS is the sole IRS system for electronic information return filing. There is no alternative government system, no interim solution, and no plan to build anything else. Every form that FIRE handled — all 1099 variants, 1098 series, W-2G, 5498 series — now goes through IRIS.
No. The IRS has stated that the FIRE shutdown is permanent. The system was decommissioned, not temporarily suspended. There is no scenario in which FIRE returns. Plan accordingly and make your migration to IRIS now.
No. FIRE TCCs and IRIS TCCs are separate. Your FIRE TCC is now defunct. If you need A2A API access, you must apply for a new IRIS TCC, which involves a suitability review taking at least 45 days. See the full TCC differences guide.
You have two options. Use the IRIS Taxpayer Portal to enter data manually or via CSV upload (best for low volumes). Or use a provider like BoomTax that accepts your existing FIRE-format flat files and converts them to IRIS XML on your behalf. See our full guide on how to file 1099s without FIRE.
No. All IRS filing deadlines remain the same. 1099-NEC is due January 31, most other 1099s are due March 31 for electronic filing, and 5498 forms are due May 31. The only change is the filing channel — IRIS instead of FIRE. See the 2027 IRIS filing deadlines calendar.
Yes. Corrections for any previously filed return — including those originally submitted through FIRE — must now go through IRIS. IRIS actually improves the correction process with per-record correction support instead of FIRE’s full-file replacement approach.
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.
