At a Glance
The IRS will permanently shut down the FIRE (Filing Information Returns Electronically) system on December 31, 2026. All electronic information return filing will move to IRIS (Information Returns Intake System). If you currently file through FIRE or use software that submits to FIRE, you must transition to IRIS-compatible filing before the deadline. BoomTax customers don't need to change anything — your existing FIRE-format files work as-is.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
What Is Happening to the IRS FIRE System?
The Internal Revenue Service has announced that the FIRE (Filing Information Returns Electronically) system will be permanently discontinued on December 31, 2026. After that date, FIRE will no longer accept any electronic information return submissions. This affects every organization that currently files 1099s, W-2Gs, 1098s, 5498s, and other information returns through the FIRE system.
FIRE has been the backbone of electronic information return filing since the 1990s. For over 25 years, hundreds of thousands of businesses, tax professionals, and service bureaus have used FIRE to submit millions of information returns annually. The system required transmitters to obtain a Transmitter Control Code (TCC), prepare files according to IRS Publication 1220 specifications, and upload fixed-width text files through a secure web portal.
The replacement is IRIS (Information Returns Intake System), a modern filing platform the IRS launched in 2022. IRIS already handles all 1099 series forms and will expand to cover all remaining information return types before FIRE shuts down. For a detailed comparison of the two systems, see our IRIS vs FIRE comparison guide.
Key Dates and Deadlines
| Date | Event | Impact |
|---|---|---|
| January 2022 | IRS launches IRIS for 1099 forms | 1099 filing begins migrating to IRIS |
| Tax Year 2023 | E-file threshold drops to 10 forms | Most businesses must file electronically |
| 2025-2026 | IRIS expands to all information return types | W-2G, 1098, 5498, and other forms move to IRIS |
| December 31, 2026 | FIRE system permanently shuts down | No more FIRE submissions accepted |
| January 31, 2027 | First post-FIRE filing deadline (1099-NEC) | All filing must go through IRIS |
| March 31, 2027 | 1099-MISC, 1099-INT, 1099-DIV deadlines | IRIS is the only filing channel |
For a more detailed breakdown, see our FIRE to IRIS transition timeline.
Who Is Affected?
The FIRE shutdown impacts every organization that electronically files information returns with the IRS. This includes:
- Businesses filing 1099 forms — If your current software or process generates FIRE-format files (Publication 1220 fixed-width text), you need an IRIS-compatible solution. This includes 1099-NEC, 1099-MISC, and all other 1099 variants.
- CPAs and accounting firms — Practices filing on behalf of clients through FIRE must transition all client filings to IRIS.
- Payroll and HRIS companies — Service bureaus processing 1099s alongside W-2s need to update their information return workflow.
- Banks and financial institutions — Organizations filing large volumes of 1099-INT, 1099-DIV, and 1099-R forms.
- Insurance companies — Filers of 1099-R, 1099-SA, and 5498-SA forms.
- Real estate firms — Organizations filing 1099-S and 1098 forms.
- Software vendors — Any tax software that currently generates Publication 1220-compliant files must add IRIS XML support.
- IT departments with FIRE integrations — Custom-built or ERP-integrated FIRE submission pipelines must be rebuilt for IRIS.
What Changes for Filers?
File Format: Fixed-Width Text to XML
The most significant technical change is the file format. FIRE accepted fixed-width text files defined by Publication 1220 — rigid column-based layouts where every character position had a specific meaning. IRIS uses modern XML (Extensible Markup Language), which is self-describing, validated against published schemas, and significantly easier to generate and debug.
If your internal systems produce Publication 1220-format files, you have three options:
- Update your systems to generate IRIS-compliant XML instead
- Use a conversion tool or service that converts FIRE flat files to IRIS XML
- Use BoomTax — upload your existing FIRE-format files as-is, and BoomTax handles the IRIS submission automatically
Transmitter Control Codes (TCCs)
FIRE TCCs will become obsolete. If you file directly with the IRS, you'll need a new IRIS-specific TCC. The application process takes 45+ days, so don't wait until the last minute. If you use an IRS-authorized e-file provider like BoomTax, you don't need your own TCC at all.
Submission Method
IRIS offers multiple submission channels that improve on FIRE's single file-upload approach:
- IRIS Taxpayer Portal: Web-based manual entry for small volumes
- CSV Upload: Template-based spreadsheet uploads for moderate volumes
- A2A (Application-to-Application) API: XML-based programmatic filing for large volumes and automated workflows
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How to Prepare: Your FIRE-to-IRIS Migration Checklist
Step 1: Audit Your Current FIRE Usage
Identify every process, system, and vendor that touches FIRE today:
- Which form types do you file through FIRE?
- What software generates your Publication 1220 files?
- Do you file directly or through a service provider?
- How many forms do you file annually?
- Do you have custom integrations with FIRE?
Step 2: Choose Your IRIS Filing Method
Based on your volume and technical capabilities, select the right approach. For most organizations, using an IRIS-compatible e-file provider is the fastest and most reliable path. See our step-by-step migration guide for detailed instructions.
Step 3: Test Before the Deadline
Don't wait until January 2027 to discover your new process doesn't work. File your Tax Year 2025 returns (due in early 2026) through your new IRIS-compatible method. This gives you a full year of buffer to work out any issues.
Step 4: Update Internal Documentation
Revise your filing procedures, train your team, and update any internal documentation that references FIRE. If you have automated pipelines, schedule the cutover with your IT team well in advance.
The BoomTax Advantage: Nothing Changes for You
If you're a BoomTax customer, the FIRE sunset requires zero changes on your end. Here's why:
- Keep your FIRE-format files: BoomTax accepts your existing Publication 1220-format files. Upload them as-is, and BoomTax converts them to IRIS XML and files through IRIS automatically.
- No new TCC needed: BoomTax maintains all necessary TCCs and authorizations. You never interact with the IRS systems directly.
- No software changes: If your ERP, payroll system, or custom software currently generates FIRE-format files, keep using it. BoomTax bridges the gap.
- No format learning curve: You don't need to learn IRIS XML schemas, CSV templates, or the IRIS Taxpayer Portal.
- Same API: If you use the BoomTax API today, your integration continues working exactly as before.
This is BoomTax's core value proposition for the FIRE-to-IRIS transition: your process doesn't change. FIRE format in, IRIS filing out.
Frequently Asked Questions
The IRS FIRE system will be permanently shut down on December 31, 2026. After that date, no information return submissions will be accepted through FIRE. All electronic filing must go through IRIS (Information Returns Intake System) starting January 1, 2027.
No. FIRE Transmitter Control Codes (TCCs) will become obsolete when the system shuts down on December 31, 2026. If you file directly with the IRS, you'll need to apply for a new IRIS TCC. If you use an IRS-authorized provider like BoomTax, you don't need a TCC at all.
If you file directly with the IRS, yes — IRIS requires XML format instead of FIRE's fixed-width text files. However, if you use BoomTax, you can keep uploading your existing FIRE-format files. BoomTax handles the conversion to IRIS XML automatically, so your process doesn't change.
All information returns currently filed through FIRE are affected, including all 1099 series forms, W-2G, 1098 series, 5498 series, and other information returns. The 1099 forms have already moved to IRIS; the remaining form types will transition before the December 31, 2026 deadline.
The FIRE system will no longer accept submissions after December 31, 2026. Any attempts to upload files will fail. You'll need to file through IRIS instead. Missing filing deadlines due to using a defunct system does not exempt you from IRS penalties, which can reach $310 per form or more.
The IRS suitability review for an IRIS TCC typically takes 45 days or longer. When you include e-Services account setup and ID.me verification, the total process can take 2-3 months. Apply now to ensure you're approved before the FIRE shutdown. Alternatively, use an IRS-authorized provider like BoomTax and skip the TCC process entirely.
Next Steps
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.
