At a Glance
The IRS is permanently shutting down the FIRE system on December 31, 2026. All electronic information return filing moves to IRIS. Below is a comprehensive FAQ covering every aspect of the transition — from TCC requirements and file formats to deadlines, costs, and how BoomTax makes the switch seamless.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
The discontinuation of the IRS FIRE system is the largest change to information return filing infrastructure in over 25 years. Whether you are a business owner, CPA, payroll provider, or financial institution, this FAQ addresses the questions we hear most frequently about the transition.
FIRE (Filing Information Returns Electronically) is the IRS’s legacy electronic filing platform for information returns. Since the 1990s, businesses and service bureaus have used FIRE to submit 1099s, W-2Gs, 1098s, 5498s, and other information returns by uploading fixed-width text files formatted according to IRS Publication 1220. Transmitters were required to obtain a Transmitter Control Code (TCC) and upload files through a secure web portal.
FIRE was built on technology from the early 1990s. The system uses a fixed-width text format that is rigid, error-prone, and difficult to validate compared to modern data interchange standards. The IRS is replacing it with IRIS (Information Returns Intake System), which uses XML-based submissions, offers real-time validation, supports multiple filing channels (web portal, CSV upload, and API-based A2A filing), and provides better error reporting. The modernization also aligns with the IRS’s broader IT transformation initiatives.
IRIS (Information Returns Intake System) is the replacement. IRIS launched in January 2022 and already handles all 1099 series forms. It will expand to cover all remaining information return types before FIRE shuts down. For a detailed side-by-side comparison, see our IRIS vs FIRE comparison guide.
December 31, 2026 is the last day the FIRE system will accept submissions. On January 1, 2027, FIRE will be permanently offline. There is no grace period and no extension. For a detailed breakdown of what this means practically — including upload windows, processing cutoffs, and how to handle pending files — see our last day to use FIRE guide.
Yes, if you file directly with the IRS. Your existing FIRE TCC will not work with IRIS — the two systems use completely separate TCC registrations. You must register for IRIS and apply for a new IRIS TCC. The suitability review takes 45+ days, so apply early. For a full breakdown of the differences, see our IRIS vs FIRE TCC comparison.
If you use an IRS-authorized e-file provider like BoomTax, you do not need your own TCC at all. BoomTax files under its own authorization.
IRIS does not accept Publication 1220 fixed-width text files. The new system requires XML-formatted submissions. You have three options:
- Update your systems to generate IRIS XML natively
- Use a conversion tool to convert FIRE flat files to IRIS XML
- Use BoomTax — upload your existing FIRE-format files as-is and BoomTax converts and submits through IRIS automatically
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All information returns currently filed through FIRE are affected. This includes:
- All 1099 series forms (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-K, 1099-B, 1099-C, 1099-S, 1099-SA, etc.)
- W-2G (Certain Gambling Winnings)
- 1098 series (Mortgage Interest, Student Loan Interest, Tuition)
- 5498 series (IRA Contributions, HSA/MSA Contributions)
- 3921/3922 (Stock option exercises)
- Other information returns specified in Publication 1220
Note: W-2 forms filed through the Social Security Administration’s BSO system are not affected by the FIRE shutdown.
No. The IRS has not announced any grace period, extension, or transition window beyond December 31, 2026. On January 1, 2027, FIRE will be offline. If you have not transitioned to IRIS by then, you will not be able to file electronically until you do. Missing filing deadlines because FIRE is unavailable does not exempt you from IRS penalties.
Registration requires an IRS e-Services account (with ID.me identity verification) and a separate IRIS TCC application. The full process is detailed in our how to register for IRS IRIS guide. Expect the process to take 2–3 months end to end, including the 45+ day suitability review. For step-by-step TCC instructions, see how to get an IRIS TCC.
The IRIS Taxpayer Portal is free to use for manual data entry and CSV uploads. However, if you file at any meaningful volume, you will likely need filing software or a service provider. Costs vary by provider and volume tier. BoomTax offers competitive per-form pricing with no setup fees, no minimum filing requirements, and automatic FIRE-to-IRIS conversion included. Compare your options in our best IRIS filing software guide.
BoomTax eliminates the migration burden entirely. Here is what BoomTax handles for you:
- File format conversion: Upload your existing Publication 1220-format files and BoomTax converts them to IRIS XML automatically
- TCC management: No need to apply for or maintain your own IRIS TCC
- Error handling: BoomTax manages IRIS error codes, rejections, and resubmissions on your behalf
- Corrections: File corrections through IRIS without learning the new correction workflow
- API access: If you use the BoomTax API, your integration continues working without changes
If you have not transitioned to IRIS-compatible filing before FIRE shuts down, you will be unable to file electronically until you complete the transition. The IRS e-file mandate requires electronic filing for organizations submitting 10 or more information returns. Missing filing deadlines results in penalties that can reach $310 per form (or more for intentional disregard). There is no exemption for filers who were not ready for the IRIS transition. Start your migration now — our step-by-step guide walks you through the process.
Additional Resources
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.
