At a Glance
The 2027 filing season (Tax Year 2026) is the first time IRIS is the only electronic filing channel for information returns. The FIRE system shuts down December 31, 2026, so every filer must use IRIS or an IRIS-compatible provider. Key dates: January 31 for 1099-NEC, March 31 for most other 1099s, and May 31 for 5498 forms. Test your IRIS workflow well before your first filing deadline. BoomTax customers need no changes — your existing files work as-is.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
Why 2027 Is Different
Every previous filing season gave filers a choice: use FIRE or IRIS. Beginning January 1, 2027, IRIS is the sole electronic filing channel for all information returns with the IRS. The FIRE system was permanently shut down on December 31, 2026.
This matters because many organizations had not tested IRIS before the FIRE shutdown. If your organization still needs to complete its IRIS transition, the deadlines below are your hard constraints — and the preparation checklist is your starting point.
2027 Filing Deadlines — Complete Calendar
The following table covers all major information return deadlines for Tax Year 2026, filed in 2027 through IRIS:
| Deadline | Form(s) | Requirement |
|---|---|---|
| January 31, 2027 | 1099-NEC | File with IRS (electronic) and furnish recipient copies |
| January 31, 2027 | 1099-K, 1099-R, 1099-INT, 1099-DIV, 1099-MISC, W-2G, 1098 | Furnish recipient copies (paper or electronic) |
| February 28, 2027 | All 1099 series, W-2G, 1098 series | File with IRS on paper (if fewer than 10 forms) |
| March 31, 2027 | 1099-MISC, 1099-INT, 1099-DIV, 1099-K, 1099-R, 1099-B, 1099-S, W-2G, 1098 | File with IRS electronically through IRIS |
| April 15, 2027 | Automatic 30-day extension deadline (if requested) | Extended electronic filing deadline for forms due March 31 |
| May 31, 2027 | 5498, 5498-SA | File with IRS (electronic) and furnish recipient copies |
| June 30, 2027 | All forms (with approved extension) | Maximum extension deadline for most information returns |
Note: If a deadline falls on a Saturday, Sunday, or legal holiday, the filing due date moves to the next business day.
State Filing Deadlines
Federal deadlines are only part of the picture. Many states have their own filing requirements and some impose different deadlines. See our state filing requirements guide for a comprehensive breakdown. Key state deadline differences include:
- New York: Electronic filing due by March 15 for most 1099 forms — two weeks earlier than the federal deadline
- Pennsylvania: 1099-R with state withholding may be due January 31, matching the recipient copy deadline
- Massachusetts, Vermont: May have earlier deadlines for specific form types
- Combined Federal/State (CF/SF): If your state participates in CF/SF, the IRS forwards copies automatically and the state deadline is typically the same as the federal deadline
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What Happens If You Miss a Deadline
Missing an IRIS filing deadline triggers IRS penalties that scale based on how late you file and how many forms are involved:
| Filing Delay | Penalty Per Form (2027) | Example: 500 Forms |
|---|---|---|
| Filed within 30 days of deadline | $60 per form | $30,000 |
| Filed more than 30 days late, by August 1 | $120 per form | $60,000 |
| Filed after August 1 or not filed at all | $310 per form | $155,000 |
| Intentional disregard | $630 per form (no cap) | $315,000 |
Critical: "We were still migrating from FIRE" is not a reasonable cause excuse. The IRS has given multi-year advance notice of the FIRE shutdown. Organizations that fail to transition to IRIS in time will face penalties with no waiver pathway.
Extension Requests Through IRIS
If you cannot meet a filing deadline, you may request an automatic 30-day extension by filing Form 8809 through IRIS before the original due date. Key points:
- Automatic 30-day extension: Available for most information returns. No explanation needed — file Form 8809 before the deadline.
- Additional 30-day extension: A second 30-day extension is available for some form types, but requires a written statement explaining the hardship.
- 1099-NEC exception: Form 1099-NEC has limited extension options due to its January 31 deadline aligning with recipient furnishing requirements.
- Extensions don't delay recipient copies: Even if you extend the IRS filing deadline, you must still furnish copies to recipients by the original due date (typically January 31).
Tips for the First IRIS-Only Filing Season
The 2027 filing season was the first time every information return filer had to use IRIS. Here is how to avoid problems:
1. Test Before Your First IRIS Filing
The IRIS testing sandbox is available year-round. Use it to validate your XML generation, test your submission workflow, and verify error handling before filing season pressure hits. Run a test submission well in advance of your earliest deadline.
2. Don't Wait Until the Last Week
IRIS experiences heavy load during peak filing windows in January and March as all filers use the system simultaneously. API response times may be slower than usual, and the portal could experience congestion. Submit early to avoid last-minute system issues.
3. Have a Backup Plan
If you're filing directly through the IRIS A2A API, have a manual portal backup plan. If you're using the portal, consider whether a provider like BoomTax would be a more reliable channel for high-volume filing.
4. Verify Your IRIS Access
Ensure your IRIS TCC is active and your e-Services credentials are current. Don't discover an expired account the day before a deadline.
5. Use BoomTax — Nothing Changes
The simplest approach: upload your existing FIRE-format files to BoomTax. We handle the IRIS conversion, submission, state filing, and deadline management. Your process stays exactly the same regardless of whether FIRE or IRIS is behind the scenes.
Frequently Asked Questions
No. IRIS filing deadlines are the same as FIRE deadlines. The due dates are set by tax law, not by the filing system. 1099-NEC is still due January 31, most other 1099 forms are due March 31 for electronic filing, and 5498 forms are due May 31. The only difference is that in 2027, IRIS is the only option — there's no FIRE fallback.
Missing a filing deadline triggers IRS penalties starting at $60 per form if filed within 30 days, $120 per form if filed by August 1, and $310 per form if filed later or not at all. These penalties apply per form and can add up quickly for organizations filing large volumes. The IRS has provided years of advance notice about the FIRE shutdown, so "we weren't ready for IRIS" is unlikely to qualify as reasonable cause for penalty abatement.
Yes. File Form 8809 through IRIS before the original due date to receive an automatic 30-day extension. A second 30-day extension may be available with a written hardship explanation. Note that extensions apply to the IRS filing deadline only — you must still furnish recipient copies by the original date (January 31 for most forms). Form 1099-NEC has limited extension options.
As early as possible. If you haven't transitioned to IRIS yet, begin immediately. Getting an IRIS TCC takes 45+ days, building native integration takes 6–12 months, and testing should happen well before filing season. The fastest path: sign up with BoomTax and upload your existing FIRE-format files. You can be filing through IRIS within days, not months.
Next Steps
- FIRE end-of-life checklist
- Step-by-step FIRE to IRIS migration guide
- Test your filing in the IRIS sandbox
- State-specific filing requirements and deadlines
- Upload your FIRE-format files — BoomTax handles IRIS
Last updated: April 2026. Verify deadlines at IRS.gov.
Author
Ken Ham
Founder at BoomTax
View all posts
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.
