Aug 24, 2026 · Source: IRS, IR-2026-99
2026 Forms 1099 move from FIRE to IRIS
The IRS is retiring the FIRE system. Tax year 2026 information returns, such as Forms 1099, must be e-filed through IRIS in 2027.
The IRS is retiring FIRE, the system many businesses and preparers used to e-file information returns such as Forms 1099. Its replacement is IRIS (Information Returns Intake System).
Key dates: Nov. 9, 2026 is the last day to change FIRE Transmitter Control Code (TCC) applications, and Nov. 19, 2026 is the last day to file through FIRE.
Tax year 2026 information returns filed in 2027 must go through IRIS. The IRIS portal is free and lets you file up to 100 returns at a time.
This mainly affects businesses that pay contractors and file their own 1099s.
If you file your own 1099s, apply for an IRIS TCC, or let us file them for you.
General information based on the official source cited. Not tax or legal advice for your situation.