How to Migrate from IRS FIRE to IRIS

The FIRE System Is Ending. Here Is What That Means.

For more than 25 years, the IRS Filing Information Returns Electronically (FIRE) system has been the standard way to electronically submit 1099s, W-2Gs, 1098s, and other information returns. That era ends on December 31, 2026, when the IRS permanently shuts down FIRE and requires all electronic filers to use its replacement: the Information Returns Intake System (IRIS).

This is not optional. If you file information returns electronically, and the IRS requires electronic filing for organizations submitting 10 or more returns, you must complete this migration before the deadline. There is no extension. There is no parallel-run period after the cutoff.

This guide walks through every step of the migration, from assessing your current FIRE setup to successfully filing through IRIS.

Step 1: Understand the FIRE-to-IRIS Transition

Before you plan your migration, understand what is actually changing:

For a deeper comparison, see our IRIS vs FIRE comparison guide. For the complete shutdown schedule, see the FIRE-to-IRIS transition timeline.

Step 2: Audit Your Current FIRE Setup

You cannot plan a migration without knowing exactly what you are migrating. Create a complete inventory of every touchpoint your organization has with FIRE:

Systems That Generate FIRE Files

• ERP platforms: PeopleSoft, Oracle, SAP, Workday, NetSuite. Check for Publication 1220 export modules
• Payroll systems: ADP, Paychex, UKG, or in-house payroll software that generates 1099-NEC files
• Custom software: In-house applications built specifically to produce FIRE-format output
• Third-party vendors: Service bureaus or tax filing providers that accept your data and submit through FIRE

What to Document

• Which form types you file (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, etc.)
• Annual filing volumes per form type
• Current FIRE TCC numbers and who manages them
• Submission schedules and deadlines
• Correction and amendment workflows
• Internal stakeholders who own each process

This inventory will determine the scope of your migration project and help you choose the right migration path.

Step 3: Choose Your Migration Path

There are three primary ways to migrate from FIRE to IRIS. Each has different tradeoffs in terms of cost, effort, and timeline:

Option A: IRS IRIS Taxpayer Portal (Free, Manual)

The IRS offers a free IRIS Taxpayer Portal where you can key in returns manually or upload CSV files. This works for small filers, but becomes impractical above a few hundred returns. There is no API access through the portal, and the CSV format requires reformatting your data.

Option B: Build Native IRIS XML Integration (High Effort)

You can rewrite your systems to generate IRIS XML directly. This requires learning the IRS XML schema specifications (published in Publication 5717), applying for your own IRIS TCC, building XML generation and validation logic, and implementing the A2A submission protocol. For enterprise IT teams, this is a multi-month development project.

Option C: Use a Filing Provider Like BoomTax (Fastest)

BoomTax handles the entire IRIS migration for you. Upload your existing FIRE-format (Publication 1220) files, the same files your systems already produce, and BoomTax converts them to IRIS XML, validates every record, and files through IRIS on your behalf. No code changes, no new file formats, no TCC application. Your process stays exactly the same.

Step 4: Register for IRIS and Get Your TCC (If Filing Directly)

If you chose Option A or B above, filing through the IRS IRIS portal or building your own integration, you need an IRIS Transmitter Control Code (TCC). Here is what that involves:

1. Create or verify your IRS e-Services account. You need an active e-Services login before you can apply for anything on IRIS.
2. Register for IRIS access. Log in to e-Services, navigate to the IRIS application, and complete the registration form. You will need your organization's EIN, responsible official information, and contact details.
3. Apply for a TCC. The TCC application requires detailed information about your organization and how you plan to file. The IRS reviews these applications manually.
4. Wait for approval. IRS TCC approval takes a minimum of 45 days, and processing times can stretch longer during peak periods. Do not wait until fall 2026 to start this process.

If you use BoomTax, you skip this entire step. BoomTax files under its own TCC as an authorized transmitter. You simply upload your data and BoomTax submits on your behalf.

Step 5: Prepare and Validate Your Data

Regardless of which migration path you choose, data quality determines whether your filings will be accepted. The IRIS system applies stricter validation than FIRE did in many cases.

Data Cleanup Checklist

• TIN validation: Verify all payer and payee Taxpayer Identification Numbers (SSN/EIN) are correctly formatted and match IRS records
• Address standardization: Ensure addresses follow USPS formatting standards. IRIS is less forgiving of malformed addresses
• Amount fields: Confirm all dollar amounts are accurate, within expected ranges, and mapped to the correct boxes on each form type
• Form type selection: Verify you are using the correct form type for each payment category (e.g., 1099-NEC vs 1099-MISC)
• Name matching: Payee names must match the TIN on file with the IRS to avoid B-notices

If Building IRIS XML

You will need to map your data fields to the IRS IRIS XML schema, which is structured differently from the FIRE Publication 1220 record layout. Key differences include:

• XML uses nested elements instead of fixed-width positional fields
• Date formats change from YYYYMMDD to ISO 8601 (YYYY-MM-DD)
• Amount fields use decimal notation instead of implied decimals
• Separate XML files per form type rather than a single combined file

For complete format details, review the IRS Publication 5717 and the Publication 1220 specification you are migrating from.

If Using BoomTax

Upload your existing FIRE-format files or CSV/Excel files. BoomTax validates every record automatically and provides clear, specific error messages for any issues. No need to learn XML schemas or parse cryptic acknowledgment codes.

Step 6: Test Your Submission

Do not go straight to production filing. Every migration path should include a testing phase:

• IRIS Portal filers: Submit a small batch of test returns through the portal and verify they are accepted
• A2A (API) filers: Use the IRS test environment to validate your XML generation and submission workflow end-to-end
• BoomTax users: Upload a small FIRE-format or CSV file to BoomTax and confirm the conversion, validation, and submission all complete successfully

Testing now, well before the December 31, 2026 deadline, gives you time to identify and fix any issues without the pressure of a filing deadline.

Step 7: File Through IRIS

Once testing is successful, submit your production filings through IRIS. Key considerations:

• File early. Do not wait until the last day. IRIS may experience high traffic as the deadline approaches and more filers migrate.
• Monitor acknowledgments. After submission, check for acceptance or rejection status. IRIS provides faster acknowledgments than FIRE did.
• Handle corrections promptly. If any returns are rejected, correct and resubmit before the filing deadline to avoid IRS penalties for late filing.
• Keep records. Retain submission confirmations, receipt IDs, and acknowledgment records for your compliance files.

Step 8: Decommission FIRE Workflows (Or Keep Them With BoomTax)

After you have successfully filed through IRIS, you need to decide what to do with your FIRE infrastructure:

• If you built native IRIS XML: You can retire your FIRE file generation code entirely. Update documentation, remove FIRE-specific configurations, and archive your old FIRE TCC credentials.
• If you use BoomTax: You do not need to change anything. BoomTax continues to accept FIRE-format (Publication 1220) uploads indefinitely. Your ERP, payroll system, or custom software keeps generating the same files. BoomTax handles the IRIS conversion behind the scenes. This is the simplest long-term approach because your upstream systems never need to change.

Why BoomTax Is the Easiest Migration Path

For most organizations, BoomTax eliminates the hardest parts of the FIRE-to-IRIS migration:

Whether you file 100 returns or 100,000, BoomTax accepts your data through bulk file upload, REST API, or SFTP, and handles every step from validation to IRIS submission. See how BoomTax compares in our best IRIS filing software and best 1099 software reviews.

Migration Timeline: When to Start

The FIRE-to-IRIS transition timeline is straightforward, but the key message is: start now. Here is a recommended schedule:

If you use BoomTax, you can compress this timeline significantly. Most organizations are up and running within a day. Upload your files and BoomTax handles the rest.

Frequently Asked Questions