At a Glance
The last day to submit information returns through FIRE is November 19, 2026, at 3 p.m. ET. FIRE test submissions end November 1, and existing FIRE TCC applications become read-only after November 9. Beginning January 1, 2027, IRIS is the only IRS intake system for these returns. BoomTax customers can continue to upload FIRE-format files as-is and BoomTax handles the IRIS conversion.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
The Final Date: November 19, 2026, at 3 p.m. ET
The IRS has confirmed that November 19, 2026, at 3 p.m. ET is the last day the FIRE (Filing Information Returns Electronically) system will accept submissions. This is a hard filing cutoff. After the scheduled November maintenance period, information return filing will no longer be available through FIRE; beginning January 1, 2027, IRIS is the only IRS intake system for current-year returns, prior-year returns, and corrections.
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 made available in January 2023 for Tax Year 2022 returns and has expanded ever since. For the full story behind the transition, see our FIRE system sunset overview.
What “Last Day” Means Practically
Three Different Cutoffs
November 1 is the final day to submit test returns through the FIRE Trading Partner Test System. November 9 is the final day existing applicants can change their FIRE Information Returns Application for TCC; applications become read-only afterward. November 19 at 3 p.m. ET is the final production submission deadline.
If you have returns or corrections that still need to go through FIRE, submit them early enough to review the result and correct a rejected file before the November 19 cutoff. The IRS has not announced a grace period or extension.
Processing Cutoffs
Uploading a file to FIRE and having it accepted are two different things. FIRE processes uploaded files in batches. A file submitted near the November 19 cutoff may leave little or no time to correct and resubmit if it is rejected.
The practical deadline is therefore earlier than November 19 for any filer who needs a review-and-resubmission buffer.
Status Checks and Acknowledgments
Download and save all acknowledgment records, status confirmations, and filing receipts before the transition. The IRS says FIRE applications will be retained in read-only form for historical reference after November 9, but filers should not rely on continued access to every FIRE filing artifact after the final transition.
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 automatic extension) |
| 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 major IRIS-only filing deadline is February 1, 2027, when Form 1099-NEC is due after the statutory January 31 date falls on Sunday. That is 74 days after the final FIRE submission cutoff. If you are not ready to file through IRIS by then, you may face IRS late-filing penalties.
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Why Procrastination Is Dangerous
Allow Time for TCC Processing
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. Publication 5903 says a typical application is processed within 45 business days, although times vary. Complete e-Services and ID.me setup first and allow additional time for A2A credentials and testing.
If you wait until late 2026 to start this process, you may not have an approved TCC before the February 1, 2027 Form 1099-NEC deadline. If you have not started yet, apply promptly or use an authorized transmitter while the application is pending.
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 IRS says the IRIS Assurance Testing System generally opens in November and announces the exact date through QuickAlerts. Use the available ATS window to validate your end-to-end process before production filing.
Volume Surge Risk
As the transition approaches, application volume may increase. Because TCC applications are typically processed within 45 business days, although times vary, filers should leave enough time for identity verification, suitability review, testing, and any application corrections.
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 early. Publication 5903 says a typical application is processed within 45 business days, although times vary.
- 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 submit through the IRS FIRE system is November 19, 2026, at 3 p.m. ET. After that time, FIRE will not accept information return submissions. Beginning in filing season 2027, forms previously supported by FIRE must be filed through IRIS.
No. Once FIRE stops accepting submissions on November 19, 2026, at 3 p.m. ET, 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.
Do not assume that a file uploaded near the cutoff will leave time for a correction or replacement. Submit early enough to review the result, save the acknowledgment, and resubmit before November 19 at 3 p.m. ET if necessary. If FIRE no longer accepts the replacement, use the applicable IRIS workflow.
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
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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.
