At a Glance
The IRS FIRE system shut down permanently on December 31, 2026. You cannot upload flat files to FIRE anymore. All 1099 e-filing now goes through IRIS (Information Returns Intake System). You have three paths: file directly through the IRIS web portal, connect via the IRIS A2A (Application-to-Application) API, or use a provider like BoomTax that accepts your existing FIRE-format files and converts them to IRIS XML automatically. Deadlines have not changed — 1099-NEC is still due January 31, most other 1099s March 31.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
What Happened to the FIRE System?
If you are reading this in early 2027 and wondering why you cannot log into the IRS FIRE system, here is the short version: the IRS retired FIRE permanently on December 31, 2026. The system that processed electronic information returns for over 30 years — using fixed-width flat files based on IRS Publication 1220 — is gone. The login page is offline. The upload portal no longer exists. There is no extension, no workaround, and no way to submit through FIRE.
The replacement is IRIS (Information Returns Intake System), which the IRS launched in 2022 and expanded over the following years. IRIS uses XML instead of flat files, has a web-based portal for manual entry, and offers an API for automated submissions. Every form type that FIRE once handled — 1099 series, 1098 series, W-2G, 5498 series — now goes through IRIS.
Your Three Options for Filing 1099s in 2027
There is no single “right” answer. The best path depends on how many forms you file, whether you have technical staff, and how quickly you need to get filings submitted. Here is what each option involves.
Option 1: IRIS Taxpayer Portal (Manual Entry)
The IRS provides a free web portal at iris.irs.gov where you can manually key in 1099 data one form at a time. You can also upload a CSV file for modest batch sizes. This option requires no software, no API integration, and no Transmitter Control Code (TCC) — just an IRS e-Services account with ID.me verification.
Best for: Businesses filing fewer than 100 forms per year who do not need automation.
Limitations: Manual entry is slow and error-prone at scale. The CSV upload has formatting requirements that differ from FIRE flat files. There is no API access, so you cannot automate the process from your accounting or payroll system.
Option 2: IRIS A2A API (Direct Integration)
The IRIS Application-to-Application (A2A) channel lets you submit 1099 data programmatically via the IRS API. Submissions use XML formatted according to IRS-defined schemas. This is the closest equivalent to what FIRE offered for high-volume filers, but the technology is completely different.
What you need:
- An IRIS Transmitter Control Code (TCC) — your old FIRE TCC does not transfer
- An IRS e-Services account with ID.me verification
- Software that generates valid IRIS XML (not the old Publication 1220 flat-file format)
- Testing in the IRIS sandbox environment before submitting production files
Best for: Software companies, large enterprises, and service bureaus with development resources who file thousands of forms annually.
Limitations: The TCC application takes 45+ days. Building or modifying software to produce valid IRIS XML is a significant development effort. If you have not started this process, you will not be ready for the January 31 deadline. See our IRIS API integration guide for the full technical walkthrough.
Option 3: Third-Party Provider (BoomTax)
A third-party e-filing provider handles the IRIS submission on your behalf. You provide the data, the provider formats it, validates it, and transmits it to the IRS through their own TCC. This is the fastest path if you need to file soon and have not set up IRIS access.
What makes BoomTax different: BoomTax accepts your existing FIRE-format (Publication 1220) flat files and converts them to IRIS XML automatically. You do not need to change your file generation process, learn XML schemas, or apply for your own TCC. Upload the same files you always created for FIRE, and BoomTax handles the rest.
Best for: Any business that needs to file now, was using FIRE previously, and does not want to rebuild its workflow. Especially valuable for filers who already have scripts or software generating Publication 1220 files.
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Comparison: IRIS Portal vs. IRIS A2A vs. BoomTax
| Criteria | IRIS Portal | IRIS A2A API | BoomTax |
|---|---|---|---|
| Cost | Free | Free (plus dev costs) | Per-form pricing |
| TCC required? | No | Yes (45+ day wait) | No — BoomTax uses its own |
| Accepts FIRE flat files? | No | No | Yes |
| Batch upload | CSV only | XML via API | Flat file, CSV, API, or manual |
| Setup time | 1–2 days (ID.me) | 2–3 months | Minutes |
| Best volume range | Under 100 forms | 10,000+ forms | Any volume |
| Corrections support | Manual re-entry | Via API | Full correction workflow |
| State filing | Federal only | Federal only | Federal + state combined |
Step-by-Step: Filing 1099s Through Each Option
Filing Through the IRIS Portal
- Go to iris.irs.gov and log in with your IRS e-Services credentials (or create an account and complete ID.me verification).
- Select the form type you need to file (1099-NEC, 1099-MISC, etc.).
- Enter payer and recipient information manually, or prepare a CSV file following the IRIS CSV template and upload it.
- Review validation results. Fix any errors flagged by the system.
- Submit the forms. Download your acknowledgment receipt and save it.
Filing Through the IRIS A2A API
- Register for an IRS e-Services account if you do not already have one.
- Apply for an IRIS TCC. This takes a minimum of 45 days.
- Build or update your software to generate IRIS-compliant XML. The schema is entirely different from Publication 1220 flat files.
- Test your submissions in the IRIS sandbox until they pass validation.
- Submit production files through the A2A endpoint. Monitor for error codes and resolve any rejections.
Filing Through BoomTax
- Create a free BoomTax account.
- Upload your FIRE-format flat file (the same Publication 1220 file you generated for FIRE). Or enter data manually, import a CSV, or use the BoomTax API.
- BoomTax validates all records and flags errors for you to correct before submission.
- Submit. BoomTax converts your data to IRIS XML and transmits it to the IRS.
- Download your filing confirmation. BoomTax tracks IRS acknowledgments and notifies you of any issues.
Deadlines You Need to Know
The FIRE shutdown does not change any IRS filing deadlines. If you are filing Tax Year 2026 returns in early 2027, these are the dates that matter:
| Form | Recipient Copy Due | IRS E-Filing Deadline |
|---|---|---|
| 1099-NEC | January 31, 2027 | January 31, 2027 |
| 1099-MISC, 1099-INT, 1099-DIV, 1099-K, etc. | January 31, 2027 | March 31, 2027 |
| 1099-R | January 31, 2027 | March 31, 2027 |
| W-2G | January 31, 2027 | March 31, 2027 |
Missing these deadlines triggers IRS penalties starting at $60 per form for filings up to 30 days late, escalating to $310 per form for filings more than 30 days past the deadline. The IRS does not waive penalties because FIRE shut down — you are expected to have migrated. See the full 2027 IRIS filing deadlines calendar.
What About Corrections and Prior-Year Filings?
If you need to file corrections for returns originally submitted through FIRE, those corrections must now go through IRIS. The IRS will not reopen FIRE for correction submissions under any circumstances. BoomTax supports corrections through IRIS for both current and prior tax years, including returns that were originally filed through FIRE.
Prior-year original filings (late filings for Tax Year 2025 or earlier) also go through IRIS. The form types and data requirements are the same — only the submission channel has changed.
Frequently Asked Questions
Not directly with the IRS — IRIS does not accept Publication 1220 flat files. However, BoomTax accepts FIRE-format files and converts them to IRIS XML automatically. You can keep generating the same files your systems already produce.
No. The IRS shut FIRE down permanently on December 31, 2026. The system is offline and will not accept uploads, logins, or status checks. All electronic information return filing must go through IRIS. There is no grace period and no workaround.
Only if you plan to file directly through the IRIS A2A API. Your existing FIRE TCC does not work with IRIS. The IRIS TCC application takes at least 45 days. If you file through a provider like BoomTax or use the IRIS portal for manual entry, you do not need your own TCC.
IRS penalties for late information returns start at $60 per form (up to 30 days late) and increase to $130 per form (31 days to August 1) and $310 per form (after August 1 or not filed). The IRS will not waive penalties because you were unable to use FIRE. You are expected to have transitioned to IRIS.
You can create a BoomTax account and upload your first file in minutes. There is no TCC application, no approval wait, and no software to install. If you already have a Publication 1220 flat file ready, you can upload it immediately and BoomTax will convert and submit it.
Yes. Corrections for returns originally filed through FIRE must now be submitted through IRIS. BoomTax supports correction filings through IRIS for both current and prior tax years, regardless of where the original return was 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.
