At a Glance
The IRS launched IRIS in 2022 and will permanently shut down FIRE on December 31, 2026. The first post-FIRE filing deadline — 1099-NEC — hits January 31, 2027. This timeline covers every milestone from IRIS’s debut through the final post-shutdown deadlines, with action items at each phase. If you’re a BoomTax customer, you don’t need to change anything — we handle the transition for you.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
Why a Timeline Matters
The FIRE-to-IRIS transition is not a single event — it is a multi-year process that has been unfolding since 2022. Understanding where each milestone falls helps you plan resources, set internal deadlines, and avoid the scramble that comes from treating December 31, 2026 as the only date that matters.
Many filers are surprised to learn that IRIS has been live for years and that key deadlines have already passed. Others don't realize that the real pressure point is not the day FIRE shuts down, but the filing deadlines in early 2027 when IRIS is the only channel available. This page gives you the complete picture.
Complete FIRE to IRIS Transition Timeline
The table below covers every major milestone from the launch of IRIS through the first full filing season after FIRE's retirement. Dates marked with Completed are already in the past. Future dates are fixed — use them to gauge how much time you have left.
| Date | Milestone | What It Means | Your Action |
|---|---|---|---|
| January 2022 | IRIS Taxpayer Portal launches Completed | IRS introduces IRIS with a web-based portal for manual entry of 1099 forms. Limited to small-volume filers entering forms one at a time. | No immediate action required for bulk filers. Early adopters could begin testing the portal for low-volume 1099 filings. |
| Tax Year 2023 (filed early 2024) | E-file threshold drops to 10 forms Completed | The IRS lowered the electronic filing threshold from 250 to 10 information returns. Organizations filing 10 or more forms of any single type must now e-file. This dramatically expanded the number of businesses required to use either FIRE or IRIS. | If you weren't already e-filing, you should have been by this point. Organizations filing 10+ forms needed an electronic solution — either direct FIRE/IRIS submission or an IRS-authorized filing service. |
| 2024 | IRIS A2A (Application-to-Application) API becomes available Completed | The IRS releases the IRIS A2A channel — a modern REST/XML API for programmatic bulk filing. This is the IRIS equivalent of FIRE's file-upload capability, but with real-time validation and status tracking. Software vendors and service bureaus can now integrate directly with IRIS. | Software vendors and service bureaus should have begun building or updating their IRIS integrations. Organizations with custom FIRE pipelines should have started evaluating A2A or considering a provider like BoomTax. |
| 2025 | IRIS expands form support Completed | IRIS adds support for additional information return types beyond the original 1099 series, including W-2G, 1098 series, and additional form types. Coverage continues expanding throughout the year. | Organizations filing non-1099 forms through FIRE should have begun testing their forms on IRIS. Those using BoomTax — no action needed; BoomTax routes to the correct system automatically. |
| Early–Mid 2026 | Migration planning window | The critical planning period. While FIRE is still operational, organizations have time to evaluate options, apply for an IRIS TCC if needed, test new workflows, and train staff. |
If you haven't started migrating, begin as early as possible.
|
| Mid-2026 (estimated) | Final IRIS expansion to all information return types | IRIS completes support for every information return type currently accepted by FIRE, including 5498 series, remaining 1098 variants, and any other forms. After this, there is no form type that requires FIRE. | Verify that all form types you file are now supported on IRIS. Run parallel test filings if possible — submit through IRIS while FIRE is still available as a fallback. |
| Q3–Q4 2026 | Final migration and testing window | The last opportunity to test your IRIS workflow while FIRE is still available. After December 31, there is no fallback. Any problems discovered in January 2027 will delay filings with real penalty consequences. |
|
| December 31, 2026 | FIRE permanently shuts down | The IRS FIRE system ceases accepting submissions. The FIRE portal goes offline. All FIRE TCCs become obsolete. Any bookmarked URLs, saved credentials, or automated upload scripts targeting FIRE will stop working. | Ensure your cutover is complete before this date. There is no grace period and no extension. If you use BoomTax, nothing changes for you — we stopped using FIRE behind the scenes and accept your FIRE-format files as-is. |
| January 1, 2027 | IRIS is the sole electronic filing channel | From this day forward, every electronic information return submission to the IRS goes through IRIS. There is no alternative, no exception, and no temporary bridge. Organizations that haven't migrated are effectively locked out of electronic filing. | If you discover on this date that your systems still target FIRE, escalate immediately. Consider using BoomTax as an emergency bridge — upload your FIRE-format files and we handle IRIS submission. |
| January 31, 2027 | 1099-NEC filing deadline (Tax Year 2026) | The first major filing deadline in the post-FIRE era. Form 1099-NEC is due to the IRS by January 31. This is the most time-sensitive deadline because there is no automatic extension available for 1099-NEC. | File all 1099-NEC forms through IRIS (or through your IRIS-compatible provider) by this date. Late filings incur penalties starting at $60 per form and scaling up to $310+ depending on how late. |
| February 28, 2027 | Paper filing deadline for most 1099s, 1098s, W-2G | Organizations filing on paper (fewer than 10 forms) must submit by this date. Electronic filers get an additional month (March 31). | If you paper-file a small number of forms, this is your deadline. For everyone else, the electronic deadline is March 31. |
| March 31, 2027 | Electronic filing deadline: 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1098, W-2G, and more | The bulk of information return filings are due electronically by this date. This includes 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-K, all 1098 variants, W-2G, and others. For high-volume filers like banks and payroll providers, this is the big day. | Submit all remaining 1099-series, 1098-series, and W-2G filings through IRIS. Verify acceptance status and resolve any rejections promptly — there is limited time to correct and resubmit. |
| May 31, 2027 | 5498, 5498-SA, 5498-ESA filing deadlines | Retirement and savings account forms are due. These include IRA contribution reports (5498), HSA contributions (5498-SA), and Coverdell ESA contributions (5498-ESA). | File all 5498-series forms through IRIS. These forms have historically been filed through FIRE, so this is the first time they'll go exclusively through IRIS. |
Where Do You Fall on This Timeline?
Use the reference points below to find your current position and determine what actions to take.
| If… | Then… |
|---|---|
| FIRE is still operational (before December 31, 2026) | You still have time to migrate, but start immediately. Every week you wait shortens your testing window and increases risk. See the phase-by-phase action plan below. |
| FIRE has already shut down (after December 31, 2026) | IRIS is the only electronic filing channel. If you haven't migrated, use an IRS-authorized provider like BoomTax as an emergency bridge — upload your FIRE-format files and we handle IRIS submission. |
| The January 31, 2027 deadline is approaching | 1099-NEC has no automatic extension. File through IRIS or through your IRIS-compatible provider immediately. Late filings incur penalties starting at $60 per form. |
| You need an IRIS TCC but haven't applied | TCC approval takes 45+ days. Count backward from your first filing deadline to determine whether direct filing is still feasible. If not, use a provider that already holds a TCC. |
Key Facts for Planning
Regardless of when you are reading this, these facts apply:
- TCC lead time: An IRIS TCC application takes 45+ days to process. Plan accordingly — count backward from your earliest filing deadline to determine when you must apply.
- Testing while FIRE exists: As long as FIRE is still operational, you can run parallel test filings on IRIS with FIRE as a fallback. Once FIRE shuts down, there is no safety net.
- Vendor availability: CPAs, payroll providers, and IT consultants experienced with IRIS migration become harder to book as December 2026 approaches. Early movers get better support.
- Emergency bridge: If your timeline is too short for direct IRIS filing, BoomTax accepts FIRE-format files as-is and handles IRIS submission — no TCC needed, no format conversion required.
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Phase-by-Phase Action Plan
The timeline above shows you when things happen. This section tells you what to do at each stage. We've organized the transition into four phases with estimated durations. Work backward from December 31, 2026 — the FIRE shutdown date — to determine when you need to start each phase.
Phase 1: Assessment — Allow 4–8 Weeks
| Task | Details |
|---|---|
| Inventory all FIRE-dependent processes | List every form type, every system that generates Publication 1220 files, every vendor that submits to FIRE on your behalf, and every internal process that references FIRE. |
| Choose your IRIS filing method | Decide between direct IRIS filing (portal, CSV, or A2A API) or using an IRS-authorized provider. For most organizations, a provider is faster and lower-risk. See our IRIS vs FIRE comparison to understand the differences. |
| Apply for an IRIS TCC (if filing direct) | Submit your IRIS TCC application through IRS e-Services. Budget 45-90 days for the full process including ID.me verification and suitability review. |
| Evaluate your file format situation | If your systems produce FIRE-format files, determine whether you'll convert them to IRIS XML, rebuild your output to generate XML natively, or use BoomTax to accept FIRE files as-is. |
Phase 2: Implementation — Allow 6–12 Weeks
| Task | Details |
|---|---|
| Build or configure your IRIS workflow | Set up your chosen filing method: configure provider software, build A2A API integration, or establish your manual portal workflow. If using BoomTax, your existing setup already works. |
| Run test submissions | Submit test filings through IRIS to validate your end-to-end process. Verify that forms are accepted, statuses are returned correctly, and error handling works. |
| Train your team | Walk filing staff through the new process. IRIS has a different user experience than FIRE — error messages, status tracking, and correction workflows all differ. |
| Update ERP/payroll output (if applicable) | If you're switching from FIRE flat files to native IRIS XML, update your system's output format. Test thoroughly with sample data. |
Phase 3: Testing — Allow 4–8 Weeks
| Task | Details |
|---|---|
| Final end-to-end testing | Run your complete filing workflow from data extraction through IRS acceptance. This is your last chance to test while FIRE is still available as a fallback. |
| Update documentation and SOPs | Revise all internal procedures that reference FIRE. Replace FIRE URLs, TCC references, and Publication 1220 file specifications with their IRIS equivalents. |
| Confirm TCC and credentials | Verify your IRIS TCC is active, your e-Services credentials work, and your A2A API authentication is functional. |
| Run a parallel filing (if FIRE is still available) | Submit through both IRIS and FIRE to confirm identical results. This is your last chance to verify against a known-good channel. |
Phase 4: Go-Live — Before December 31, 2026
| Task | Details |
|---|---|
| Complete cutover before FIRE shuts down | Finalize your IRIS workflow, confirm your TCC and credentials are active, and verify end-to-end submission works. There is no grace period after December 31, 2026. |
| Communicate with stakeholders | Notify clients, partners, and internal leadership that the migration is complete. Confirm filing will proceed normally through IRIS for the upcoming filing season. |
| Prepare for post-FIRE filing deadlines |
Key deadlines after FIRE shuts down:
|
| Monitor for rejections and correct promptly | IRIS provides electronic status notifications. Watch for rejections, fix data issues, and resubmit before deadlines to avoid IRS penalties. |
BoomTax Customers: Your Timeline Is Simpler
If you use BoomTax for electronic filing, your transition timeline has exactly one item: nothing. Here is why:
| Concern | BoomTax Answer |
|---|---|
| Do I need to change my file format? | No. BoomTax accepts your existing FIRE-format (Publication 1220) files. Upload them as-is and we convert to IRIS XML automatically. |
| Do I need a new TCC? | No. BoomTax maintains all required TCCs and authorizations. You never interact with the IRS systems directly. |
| Do I need to update my software or ERP? | No. If your system generates FIRE-format files today, keep generating them. BoomTax bridges the gap to IRIS. |
| Do I need to learn the IRIS portal or A2A API? | No. BoomTax handles all IRS system interactions. Your workflow stays exactly the same. |
| Will there be any disruption to my filing? | No. From your perspective, nothing changes. Same upload, same API, same process, same results. |
This is BoomTax's core value during the FIRE-to-IRIS transition: your process doesn't change. FIRE format in, IRIS filing out. We absorb 100% of the migration complexity so you don't have to.
What Happens If You Miss the Deadline?
Organizations that fail to migrate before December 31, 2026 face real consequences. FIRE will not accept submissions after the shutdown date, and there is no grace period.
- Locked out of electronic filing: Without an IRIS-ready workflow, you cannot file electronically. If you're required to e-file (10+ forms), you're in violation of IRS rules from day one.
- Penalties accumulate fast: IRS information return penalties start at $60 per form if filed within 30 days of the deadline, escalate to $130 per form after 30 days, and reach $310 per form if filed after August 1 or not filed at all. For an organization filing 1,000 forms, that's $310,000 in potential penalties.
- No TCC fast-track: If you haven't applied for an IRIS TCC, the 45+ day processing time means a January application won't be approved until March — after the 1099-NEC deadline has already passed.
- Emergency option — BoomTax: If you find yourself unprepared in January 2027, BoomTax can serve as an emergency bridge. Upload your FIRE-format files and we'll handle IRIS submission. No TCC needed, no format conversion required.
Historical Context: Why the IRS Is Retiring FIRE
The FIRE system was built in the early 1990s and served the IRS well for over 25 years. But by the 2020s, its limitations had become significant:
- Outdated file format: FIRE's fixed-width text format (Publication 1220) is rigid, error-prone, and difficult to validate before submission. A single misaligned character can corrupt an entire filing.
- No real-time validation: FIRE accepted file uploads but provided delayed feedback on errors, sometimes taking days to report issues.
- Limited submission channels: FIRE only supported file upload through a web portal. There was no API for automated, system-to-system filing.
- Security concerns: FIRE's authentication and encryption standards, while updated over the years, could not match modern security requirements.
IRIS addresses all of these limitations with XML-based formatting, real-time validation, multiple submission channels (portal, CSV, A2A API), and modern security infrastructure. For a detailed comparison, see our IRIS vs FIRE feature comparison.
Frequently Asked Questions
Yes. The IRS has confirmed that the FIRE system will be permanently shut down on December 31, 2026. There has been no indication of any extension or delay. The IRS has been building toward this date since IRIS launched in 2022, and the multi-year transition period was designed to give filers ample time to migrate.
Not directly with the IRS — IRIS requires XML format, not the fixed-width text format defined by Publication 1220. However, you can continue generating FIRE-format files if you use a service that converts them. BoomTax accepts FIRE-format file uploads and automatically converts them to IRIS XML for submission. Your existing files and processes continue to work unchanged.
It depends on your approach. Using an IRS-authorized provider like BoomTax, migration can be completed in a single day — just upload your existing files. If you're filing directly with the IRS, budget 2–4 months: 45+ days for TCC approval, plus time for technical integration, testing, and staff training. See our step-by-step migration guide for the full process.
The first major deadline is January 31, 2027, when Form 1099-NEC is due to the IRS. This is only 31 days after FIRE shuts down, and 1099-NEC has no automatic extension. The next major deadline is March 31, 2027 for most other 1099 forms, 1098 forms, and W-2G. The 5498 series is due May 31, 2027.
The IRS does not waive information return penalties because a filer failed to migrate from FIRE to IRIS. Penalties are $60 per form if corrected within 30 days, $130 per form after 30 days, and $310 per form if filed after August 1 or not filed at all. For an organization filing 500 forms, penalties could reach $155,000. Using an IRS-authorized provider like BoomTax eliminates migration risk entirely.
Next Steps
- IRS FIRE system sunset: what you need to know
- Step-by-step guide to migrating from FIRE to IRIS
- How to register for IRS IRIS
- How to get an IRIS TCC
- Keep your FIRE files — let BoomTax handle IRIS
- Compare the best IRIS filing software
- IRIS vs FIRE: full feature comparison
Last updated: April 2026
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.
