The IRS FIRE system shuts down permanently on December 31, 2026. Per the 2026 General Instructions for Certain Information Returns, FIRE will not be available for current, prior-year, or correction submissions after that date. This checklist walks businesses, CPA firms, and transmitters through the IRIS TCC, software, correction, and state-reporting workflows that need review before filing season 2027.
5-question readiness check
Five questions for a quick read on whether your organization is ready for the FIRE-to-IRIS transition. Each maps to a full section later in this checklist.
- Do we have an IRIS TCC? Existing FIRE TCCs do not carry over. Someone in your organization must complete an IRIS Application for TCC.
- Which of our forms move from FIRE to IRIS? The 1099 series (except 1099-DA), 1098 series, 5498 series, W-2G, 1042-S, 1097-BTC, 3921, 3922, 8027, 8596, and 8955-SSA all filed through FIRE. W-2 filing through SSA and ACA 1094/1095 filing through AIR are not affected.
- Can our software support IRIS filing and validation? IRIS uses XML, not the Publication 1220 flat-file format. Confirm with your vendor now.
- How will corrections be handled? Corrections are system-specific: FIRE-filed returns correct through FIRE, IRIS-filed returns correct through IRIS. The IRS has not yet finalized the correction path for FIRE-era returns after the shutdown, so file any known corrections before December 31, 2026.
- Are state reporting workflows affected? Review Combined Federal/State Filing Program participation and any direct-state filings that depended on FIRE file formats.
Scope
What FIRE retirement does not affect
FIRE retirement does not change how W-2 forms are filed. W-2 returns continue to be filed with the Social Security Administration through Business Services Online (BSO). It also does not change how ACA forms 1094/1095-B and 1094/1095-C are filed. Those continue through the IRS AIR system. If your only electronic filings are W-2 or ACA, the FIRE shutdown has no direct impact on your workflow.
Your complete FIRE end-of-life checklist
The checklist below covers everything an organization needs to do to prepare for the FIRE shutdown. Whether you file 50 forms or 5 million, whether you're a small business, a CPA firm, or an enterprise filer, these steps apply. Work through them methodically, and you'll be ready when FIRE goes dark on December 31, 2026.
Phase 01
Discovery & inventory
- Inventory all FIRE-dependent systems. Identify every system, application, and process that currently generates Publication 1220 files or interacts with the FIRE system. This includes ERP modules, payroll systems, core banking platforms, policy administration systems, custom scripts, and third-party vendor integrations. Document the system name, owner, form types produced, and annual volume.
- Catalog all form types filed through FIRE. List every information return type your organization files electronically: 1099 series, W-2G, 1098 series, 5498 series, and any others. Note the volume for each form type and the filing deadline. This becomes your scope document for the transition.
- Identify your FIRE TCC(s). Document all Transmitter Control Codes your organization currently holds. Note which TCC is used for which filing type. FIRE TCCs will become obsolete after the shutdown; see our guide on IRIS vs FIRE TCC differences.
- Determine your filing method. Decide whether you will (a) file directly through IRIS using the A2A API or Taxpayer Portal, (b) use an IRS-authorized e-file provider like BoomTax, or (c) a combination. For a detailed comparison, see BoomTax vs. IRIS direct filing. If you choose BoomTax, skip to item 10. Items 5–9 are only needed for direct IRIS filing.
Phase 02 · Direct filers only
IRIS setup
- Create an IRS e-Services account. If you don't already have one, register for IRS e-Services. This is the portal through which you manage your IRIS access. Each responsible official in your organization needs an individual account.
- Complete ID.me identity verification. IRIS requires ID.me verification for all responsible officials on the TCC application. This involves government-issued photo ID, biometric verification, and may require a video call. Allow 1–2 weeks for this step.
- Apply for an IRIS TCC. Submit your IRIS Transmitter Control Code application. Apply as early as possible; approval takes 45+ days. Your existing FIRE TCC cannot be used for IRIS; they are entirely separate systems.
- Build or update your XML generation. If filing through the A2A channel, your systems must generate IRIS-compliant XML instead of Publication 1220 flat files. Study the IRIS XML format guide and build your mapping from FIRE fields to XML elements. Budget 3–6 months for development and testing.
- Test in the IRIS sandbox. Use the IRIS testing/sandbox environment to validate your XML submissions before going live. Test every form type you file, with representative data volumes. Verify acknowledgment processing and error handling.
Phase 03 · Everyone
Preparation & testing
- Validate your IRIS filing path. Whether using BoomTax or filing direct, run a test submission with real (or test) data. For BoomTax users: upload a sample FIRE-format file and confirm it processes correctly. For direct filers: submit test XML through the sandbox and verify acknowledgments.
- Verify state filing compliance. If you participate in the Combined Federal/State Filing Program, confirm that your IRIS filing method supports it. If you file with non-participating states separately, verify those processes are unaffected by the FIRE shutdown.
- Plan your corrections workflow. Corrections are system-specific: returns filed through FIRE are corrected through FIRE, and returns filed through IRIS are corrected through IRIS. File any known corrections to FIRE-era returns before December 31, 2026, document your IRIS corrections process for new filings, and watch for IRS guidance on how FIRE-era corrections will be handled after the shutdown.
Phase 04 · Final quarter before deadline
Internal readiness
- Update internal documentation. Revise your filing procedures, SOPs, and compliance checklists to reference IRIS instead of FIRE. Update any documentation that references Publication 1220 file formats, FIRE acknowledgment codes, or FIRE login procedures.
- Train your team. Ensure everyone involved in information return filing understands the new process. This includes operations staff, IT support, compliance officers, and anyone who monitors filing status or handles corrections.
- Communicate with clients and stakeholders. If you file on behalf of clients (CPAs, service bureaus, payroll companies), notify them of any process changes. If you use a third-party vendor for filing, confirm that their IRIS transition is on track. Don't assume; verify.
- Set internal deadlines. Work backward from the first filing deadline (January 31, 2027 for 1099-NEC) and set internal milestones. Allow buffer time for unexpected issues. The last thing you want is to discover a problem during filing season with no time to fix it.
- Budget for the transition. Whether you're building a direct IRIS integration (engineering time, digital certificates, testing) or switching to a provider like BoomTax (subscription or per-form pricing), factor the cost into your Q4 2026 / Q1 2027 budget. Compare costs using our BoomTax vs. direct filing comparison.
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The BoomTax shortcut
If you use BoomTax as your IRIS filing provider, the checklist above shrinks dramatically:
| Checklist item | Direct filing | With BoomTax |
|---|---|---|
| Inventory FIRE systems (#1–#3) | Required | Required (good practice) |
| e-Services, ID.me, TCC application (#5–#7) | Required (45+ days) | Not needed |
| Build XML generation (#8) | Required (3–6 months dev) | Not needed |
| Sandbox testing (#9) | Required | Not needed |
| Validate filing path (#10) | Required | Upload a test file (minutes) |
| State filing (#11) | Required | BoomTax handles CF/SF |
| Corrections workflow (#12) | Build from scratch | Built into BoomTax |
| Documentation & training (#13–#14) | Significant updates | Minimal. Same files, different destination |
The core value: your FIRE-format files continue working. You change the destination from FIRE to BoomTax. BoomTax converts to IRIS XML and files with the IRS. Your systems, your processes, and your files stay the same.
Key deadlines to remember
| Date | What happens |
|---|---|
| December 31, 2026 | FIRE system permanently shuts down |
| January 31, 2027 | 1099-NEC filing deadline. First deadline after FIRE shutdown |
| February 28, 2027 | Paper filing deadline for most 1099s (if filing fewer than 10 forms) |
| March 31, 2027 | Electronic filing deadline for 1099-MISC, 1099-INT, 1099-DIV, and most other 1099 forms |
Missing these deadlines due to an incomplete FIRE-to-IRIS transition does not exempt you from IRS penalties, which can reach $310 per form (or $630 for intentional disregard). For a complete timeline, see our FIRE-to-IRIS transition timeline.
Frequently asked questions
As early as possible. If you plan to file directly through IRIS, the TCC application alone takes 45+ days, and building the XML integration can take 3–6 months. If you use BoomTax, the transition is much faster (you can be operational in days), but even then, you should test your process before filing season begins. Allow enough lead time to handle unexpected issues.
This is a common situation. Many software vendors are still developing IRIS XML support. If your vendor can't confirm IRIS readiness before the deadline, use BoomTax as a bridge: your software continues generating FIRE-format files, and BoomTax handles the IRIS filing. This buys your vendor time to ship their update without putting your filing at risk. See our guide on uploading FIRE-format files to IRIS through BoomTax.
Yes, until December 31, 2026. During the transition period, both systems accept submissions for supported form types. Many organizations are filing their 1099s through IRIS now while continuing to use FIRE for other form types. This is a good way to test your IRIS workflow with lower-stakes filings before FIRE disappears entirely.
At absolute minimum: (1) identify a way to file through IRIS, either direct or through a provider, (2) test it with real data, and (3) confirm it works before FIRE shuts down. If you choose BoomTax, this can be done in a single afternoon: create an account, upload a sample FIRE-format file, and verify the results. But we strongly recommend completing the full checklist above for a smooth transition.
Your FIRE TCC remains active until the system shuts down. You may need it for corrections to Tax Year 2025 filings or other submissions before December 31, 2026. After the shutdown, FIRE TCCs become permanently inactive. If you plan to file directly through IRIS, you need a separate IRIS TCC. The two are not interchangeable.
Next steps
IRS source material
This checklist is based on public IRS guidance. The sources below are the primary references; we encourage reporters, CPAs, and filers to verify directly.
- 2026 General Instructions for Certain Information Returns (Publication 1099). Confirms FIRE will not be available for current, prior-year, or correction submissions once the system shuts down.
- IRS Tax Topic 801, Who Must File Electronically. Lists forms filed through FIRE (1042-S, 1097-BTC, 1098 series, 1099 series except 1099-DA, 3921, 3922, 5498 series, 8027, 8596, 8955-SSA, W-2G) and separates W-2 filing through SSA and ACA forms through AIR.
- IRS, E-file Forms 1099 with IRIS. Landing page for the Information Returns Intake System.
- IRS, Electronic Filing Requirement for Information Returns. The 10-or-more-returns electronic filing threshold.
For the press
Reporters covering the IRS FIRE-to-IRIS transition are welcome to reference this checklist, link to it, or request a plain-English walkthrough of the unresolved correction path for FIRE-era returns, vendor readiness, IRIS TCC timing, and state reporting impacts.
Media contact: BoomTax Communications
Email: [email protected]
Web: boomtax.com
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.
