At a Glance
The final day for FIRE test submissions is November 1, 2026. Existing FIRE TCC applicants can make changes through November 9. FIRE stops accepting information return submissions on November 19, 2026, at 3 p.m. ET. Beginning January 1, 2027, IRIS is the only IRS intake system for these returns. BoomTax customers can continue to upload existing FIRE-format files; BoomTax handles the IRIS conversion.
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 November 19, 2026, at 3 p.m. ET is the final deadline for submitting information returns through FIRE. After the IRS's scheduled November maintenance period, information return filing will no longer be available through FIRE. This affects every organization that currently files 1099s, W-2Gs, 1098s, 5498s, and other information returns through the 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). The IRS opened the IRIS Taxpayer Portal in January 2023 for tax year 2022 returns and has expanded its form coverage since then. For a detailed comparison of the two systems, see our IRIS vs FIRE comparison guide.

Key Dates and Deadlines

Date Event Impact
January 2023 IRS opens IRIS for tax year 2022 returns Taxpayer Portal filing becomes available
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
November 1, 2026 Final FIRE test-submission date The FIRE test system stops accepting test returns
November 9, 2026 Final date to change existing FIRE TCC applications FIRE TCC applications become read-only afterward
November 19, 2026, at 3 p.m. ET Final FIRE submission cutoff FIRE stops accepting information return submissions
February 1, 2027 First post-FIRE filing deadline (1099-NEC, after the weekend adjustment) FIRE-supported forms must be filed through IRIS
March 31, 2027 1099-MISC, 1099-INT, 1099-DIV deadlines IRIS is the filing channel replacing FIRE

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, plus the new IRIS-only 1098-VLI for vehicle loan interest starting with Tax Year 2026.
  • Insurance companies — Filers of 1099-R, 1099-SA, and 5498-SA forms, plus the new IRIS-only 1099-LPS for long-term care premiums starting with Tax Year 2026.
  • 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:

  1. Update your systems to generate IRIS-compliant XML instead
  2. Use a conversion tool or service that converts FIRE flat files to IRIS XML
  3. 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 is typically processed within 45 business 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 stop accepting submissions on November 19, 2026, at 3 p.m. ET. 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 stops accepting submissions on November 19, 2026, at 3 p.m. ET. 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 November 19, 2026, at 3 p.m. ET deadline.

The FIRE system will no longer accept submissions after November 19, 2026, at 3 p.m. ET. 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 $340 per form or more.

Publication 5903 says a typical IRIS TCC application is processed within 45 business days, although times vary. Complete e-Services account setup and ID.me identity verification first, and allow additional time for A2A credentials and testing. Alternatively, use an IRS-authorized provider like BoomTax and skip the TCC process entirely.

Next Steps

Ken Ham
Author
Ken Ham
Founder at BoomTax
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Passionate about making tax compliance simple so businesses can focus on what matters.

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