The IRS is retiring FIRE, its legacy electronic filing system, at the end of 2026. Starting with Tax Year 2026 returns, filed in early 2027, you’ll eFile through IRIS, the Information Returns Intake System. FIRE won’t accept anything after it shuts down, including corrections or prior-year returns.

Here’s what you need to know, which options you have, and how to get ready.

What’s Happening

IRIS replaces FIRE for 1099s and related forms. The change covers the 1099 series, 1098 series, W-2G, 5498 series, 1042-S, and a few other information returns. W-2s and 1095s still go through their current systems.

IRIS is stricter than FIRE. FIRE mostly checked whether your file was formatted correctly. IRIS checks your data, then gives each submission one of four statuses: Accepted, Accepted with Errors, Partially Accepted, or Rejected.

Name/TIN mismatches surface sooner. Errors that used to arrive months later as IRS notices now show up during filing season. Clean data matters more than ever.

Your FIRE credentials won’t carry over. To file directly with IRIS, you need a new IRIS Transmitter Control Code (TCC). The IRS allows up to 45 days to process the application.

Your Filing Options

Option 1: The IRIS Taxpayer Portal

The IRS offers a free, browser-based portal. You type in each form or upload a CSV file using an IRS template.

The portal works best if you file only a handful of forms and have time to check each one. Keep these limits in mind:

• You must apply for an IRIS Taxpayer Portal TCC before you can file.
• CSV files max out at 250 records, and each submission is capped at 100 forms.
• Spreadsheet formatting causes frequent rejections. Common culprits include dropped leading zeros and numbers that convert to scientific notation.
• TIN matching and recipient mailing aren’t included. You handle those separately.

Option 2: eFileMyForms

eFileMyForms lets you file under IRIS without managing the IRS setup yourself. You prepare, validate, and eFile in one browser-based flow, and eFileMyForms transmits your returns to IRIS for you.

• Skip the TCC application. You don’t need your own IRIS credentials or a technical connection to the IRS.
• Catch errors before you file. Built-in real-time TIN matching and error validation flag problems before the IRS sees them.
• Deliver recipient copies. Send forms by print, mail, or eDelivery from the same place.
• Pay only for what you file. Pricing starts at $1.19 per form. There’s no subscription, no setup fee, and no sales call.

eFileMyForms is built for small businesses, accounting firms, and tax professionals filing a few hundred forms or fewer. It also covers W-2, ACA, and 1042-S forms.

What to Do Next

1. Count your forms. If you file only a few and can enter them by hand, the portal may work. If you file more, or want built-in TIN matching, use a provider like eFileMyForms.
2. Finish any FIRE corrections now. Once FIRE shuts down, it won’t accept corrections. Close out open items before year-end.
3. Clean up recipient data. Confirm each name and TIN matches the recipient’s W-9. Request updated W-9s for anything that looks off.
4. Choose your path before January. If you plan to use the portal, apply for your IRIS TCC now. If you’d rather skip that step, set up your eFileMyForms account ahead of filing season.

FIRE’s retirement date is set, and the 2027 filing season is the first under IRIS. A few simple steps now give you a smooth start.

Sign up free with eFileMyForms and file your first IRIS season with confidence.