At a Glance
The last day to use the IRS FIRE system is December 31, 2026. After that date, FIRE will be permanently shut down and will not accept any information return submissions. All electronic filing moves to IRIS (Information Returns Intake System). Filing deadlines themselves — January 31 for 1099-NEC, March 31 for most other 1099s — remain unchanged. BoomTax customers don’t need to change anything: upload your FIRE-format files as-is and BoomTax handles the rest.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
The Final Date: December 31, 2026
The IRS has confirmed that December 31, 2026 is the last day the FIRE (Filing Information Returns Electronically) system will accept submissions. This is not a soft transition or a gradual phaseout — it is a hard cutoff. On January 1, 2027, FIRE will be offline permanently, and any attempt to log in, upload files, or check submission status will fail.
This date applies to all information returns filed through FIRE, including 1099 series forms, W-2G, 1098 series, 5498 series, and every other form type the system currently handles. The replacement is IRIS (Information Returns Intake System), which the IRS launched in 2022 and has been expanding ever since. For the full story behind the shutdown, see our FIRE system sunset overview.
What “Last Day” Means Practically
Last Upload Window
FIRE operates on defined upload windows during filing season, and these windows have specific opening and closing times. The system does not accept uploads 24 hours a day, 365 days a year. During the final weeks of December 2026, the IRS may narrow the upload window or restrict the types of submissions accepted. Historically, FIRE has been unavailable for maintenance during portions of December, so you should not plan to submit files at the very last minute.
If you have Tax Year 2025 returns that you plan to file through FIRE, make sure they are uploaded and accepted well before the December 31 deadline. Once the system closes, there is no extension, no grace period, and no appeals process for missed FIRE uploads.
Processing Cutoffs
Uploading a file to FIRE and having it accepted are two different things. FIRE processes uploaded files in batches, and it typically takes 24–48 hours for a submission to move from “uploaded” to “accepted” or “rejected.” If you upload a file on December 30 and it is rejected, you may not have time to correct and resubmit before the system goes offline.
The practical last day to use FIRE is mid-December 2026. After that point, there is not enough buffer to handle rejections, corrections, and resubmissions before the system closes for good.
Status Checks and Acknowledgments
After December 31, 2026, you will not be able to log into FIRE to check the status of previously submitted files. Download and save all acknowledgment records, status confirmations, and filing receipts before the shutdown. If you need proof of timely filing for an IRS audit, those records must come from your own archives.
Filing Deadlines Are Not Changing
It is critical to understand that the FIRE shutdown does not change any filing deadlines. The standard IRS deadlines for information returns remain in effect:
| Form | Recipient Deadline | IRS Filing Deadline |
|---|---|---|
| 1099-NEC | January 31 | January 31 (no extension for e-file) |
| 1099-MISC, 1099-INT, 1099-DIV, etc. | January 31 (to recipients) | March 31 (electronic filing) |
| W-2G | January 31 | March 31 (electronic filing) |
| 1098 series | January 31 | March 31 (electronic filing) |
| 5498 series | January 31 (or May 31 for some) | May 31 (electronic filing) |
For Tax Year 2026, the first post-FIRE deadlines hit in early 2027. 1099-NEC is due January 31, 2027 — exactly one month after FIRE shuts down. If you are not ready to file through IRIS by that date, you will face IRS penalties that can reach $310 per form or more depending on how late you file.
Ready to discuss your enterprise compliance needs?
Our compliance experts can walk you through a customized solution for your organization.
Why Procrastination Is Dangerous
TCC Approval Takes 45+ Days
If you file directly with the IRS (not through a service provider), you need a new IRIS Transmitter Control Code (TCC). Your existing FIRE TCC will not work with IRIS. The IRS suitability review for an IRIS TCC typically takes at least 45 days, and the full process — including e-Services account setup and ID.me verification — can take 2–3 months.
If you wait until November 2026 to start this process, you may not have an approved TCC before FIRE shuts down. That means you will miss the January 31, 2027 deadline for 1099-NEC filings. If you haven't started yet, start as early as possible.
Software and Process Changes Need Testing
Whether you are updating internal systems to generate IRIS XML, switching to a new IRIS-compatible filing provider, or adopting a FIRE-to-IRIS conversion workflow, you need time to test. The IRIS testing sandbox is available year-round for validating submissions before production. Any filing cycle before the FIRE shutdown deadline is an opportunity to dry-run your new IRIS process and resolve issues with time to spare.
Volume Surge Risk
As the December 2026 deadline approaches, expect a flood of last-minute registrations and TCC applications to overwhelm IRS processing capacity. Early movers avoid this bottleneck. The estimated 250,000 businesses that must migrate from FIRE to IRIS cannot all register in the final months without delays.
What to Do Before the Deadline
- Determine your current FIRE dependency. Identify every system, vendor, and process that touches FIRE today.
- Choose your IRIS filing method. File directly through IRIS (requires your own TCC), use the FIRE-format upload option through BoomTax, or switch to an IRIS-native workflow. See our step-by-step migration guide.
- Apply for an IRIS TCC if needed. If you plan to file directly, register for IRIS and apply for your TCC as early as possible — approval takes 45+ days.
- Test before going live. Validate your new process end-to-end before your first IRIS filing deadline.
- Download your FIRE records. Save all acknowledgments, status reports, and filing receipts before the system goes offline.
The BoomTax Shortcut
If the migration sounds daunting, there is a simpler path. BoomTax accepts your existing FIRE-format (Publication 1220) files, converts them to IRIS XML automatically, and submits them through IRIS on your behalf. You do not need a TCC, you do not need to learn XML schemas, and you do not need to change your file generation process. Your workflow stays the same — BoomTax handles the FIRE-to-IRIS bridge.
For a comprehensive list of questions and answers about this transition, see our FIRE system discontinuation FAQ.
Frequently Asked Questions
The last day to use the IRS FIRE system is December 31, 2026. After that date, the system will be permanently offline and will not accept any uploads or logins. All electronic information return filing must go through IRIS starting January 1, 2027.
No. Once FIRE shuts down on December 31, 2026, no submissions of any kind will be accepted. Late filings, corrections, and replacements must all go through IRIS. Filing through a defunct system is not a valid excuse for missing deadlines, and IRS penalties will still apply.
The IRS has not provided specific guidance on files in mid-processing when FIRE shuts down. To avoid this risk, submit your final FIRE files no later than mid-December 2026 so they have time to be fully processed. If a file is rejected in the final days, you may need to resubmit through IRIS instead. Download all acknowledgment records before the system goes offline.
No. All existing IRS filing deadlines remain the same. 1099-NEC is still due January 31, most other 1099s are due March 31 for electronic filing, and 5498 series forms are due May 31. The only change is the filing channel — you must use IRIS instead of FIRE. See the full transition timeline for details.
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.
