Quick answer: The IRS is retiring its old FIRE e-filing system after the 2025 filing season, with IRIS becoming the only way to electronically file 1099s and similar forms starting with tax year 2026. If you file 10 or more information returns, you’ll need to use IRIS or a service like eFileMyForms that already files through it. Acting early helps you avoid last-minute stress and stay compliant.
If you’ve ever filed a 1099 online, there’s a good chance you (or your accountant) used a system called FIRE. It has been around for decades, quietly handling information returns behind the scenes. But that chapter is closing.
The IRS is shutting down FIRE and replacing it with a newer system called IRIS. This is one of the biggest changes to tax form filing in over 40 years, and it affects nearly every business that files 1099s, 1098s, W-2s, and similar forms. The good news? You don’t need to panic, and you definitely don’t need a degree in tax law to get ready.
This guide breaks down what’s happening in plain English, who it affects, and the simple steps you can take now to keep your business safe and compliant.
What is happening to the IRS FIRE system?
FIRE stands for Filing Information Returns Electronically. The IRS has used it since the 1980s to accept forms like the 1099 electronically. It worked, but it was built for a different era—slow, clunky, and hard to scale during busy filing season.
Starting with tax year 2026 (the forms you file in early 2027), the IRS is retiring FIRE for good. In its place is IRIS, short for Information Returns Intake System. IRIS is the modern replacement, designed to catch errors faster, accept cleaner data, and keep up with today’s filing demands.
Put simply: the system you may have used for years is going away, and a new one is taking its place.
Who does the FIRE-to-IRIS change affect?
Short answer: almost everyone who files information returns. That includes:
- Small business owners filing a handful of 1099s for contractors or freelancers
- Bookkeepers and accountants handling forms for multiple clients
- HR and payroll teams managing year-end paperwork
You might assume this only matters for large companies filing thousands of forms. It doesn’t. The IRS requires anyone filing 10 or more information returns to file electronically. So even a small shop sending out a dozen 1099s falls under this rule.
If that’s you, the FIRE shutdown is your concern too.
What’s the difference between FIRE and IRIS?
You don’t need to memorize the technical details, but knowing a few key differences helps you understand why this matters.
| Feature | FIRE (old system) | IRIS (new system) |
| Launched | 1980s | 2023, full adoption by 2027 |
| Error checking | Limited, after submission | Real-time, as you file |
| File format | Publication 1220 flat-file format | Modern XML structured format |
| Access code | FIRE TCC | New IRIS TCC required |
The biggest takeaway is that your old FIRE access code won’t work with IRIS. That code is called a TCC, or a Transmitter Control Code. If you want to file directly through IRIS, you’ll need to apply for a brand-new one through the IRS, and that application can take up to 45 days to process.
How TIN Validation is Changing under IRIS
Under the old FIRE system, you could submit a file with an incorrect Taxpayer Identification Number (TIN), and the IRS would often accept the file initially. Months later, you will receive a CP2100 penalty notice in the mail.
The IRIS platform changes this entirely. IRIS features real-time data validation. If you submit a form with a payer’s TIN mismatch, the IRS will reject the submission immediately. If a recipient’s TIN is incorrect, the system flags the return as “Accepted with Errors,” which still requires you to file a correction to avoid penalties.
To prevent these instant rejections, small businesses must verify all contractor and employee data before filing. The eFileMyForms platform includes a real-time TIN matching feature that checks your data against the IRS database before you submit, reducing costly filing errors and keeping your business compliant.
What do small businesses need to do now?
For most businesses, you have two paths forward when it comes to the IRIS transition; you can either gain access and file manually or use a third-party provider.
Option 1: File directly through IRIS yourself
If you want to go straight to the source, you can use the IRIS Taxpayer Portal. But be aware of what that involves:
- Apply for a new IRIS TCC. This can take up to 45 days, so don’t wait until January.
- Reformat your data to meet the IRS’s strict templates and rules.
- Fix errors on the spot. IRIS checks your data in real time, so any mistake must be corrected before you can move forward.
- Handle corrections manually if something needs to be fixed after filing.
This path can work for very simple filings, but it takes time, patience, and attention to detail—things most busy business owners are short on during tax season.
Option 2: Use a service that already files through IRIS
This is the simpler route. With an IRS-authorized provider like eFileMyForms, the hard parts are handled for you behind the scenes. No new TCC application. No wrestling with file formats. No 45-day waiting game. You enter your information, and the platform takes care of getting it to the IRS correctly.
For a small business that just wants to file 10 forms and move on, this saves hours of frustration.
How eFileMyForms is leading the FIRE to IRIS transition
The shift to IRIS sounds intimidating, but it doesn’t have to change much about how you file, as long as you’re using the right platform.
eFileMyForms is already IRIS-compliant. That means you can eFile, print, and mail all your forms in one place, without ever touching IRIS directly, applying for a new TCC, or learning a new system. We handle the technical side, so you don’t have to.
We’ve worked closely with the IRS for years, ever since IRIS was first developed. That early involvement means we’ve kept pace with every update and requirement along the way. The result for you is a smooth transition with little to no change to your current filing process. You log in, enter your information, and we make sure it gets where it needs to go, accurately and on time.
While other providers are still scrambling to move off the old FIRE system, eFileMyForms is ready now. That’s one less thing for you to worry about as the deadline approaches.
Frequently asked questions
When exactly is FIRE shutting down?
The IRS will decomission FIRE on December 31st, 2026. Starting with tax year 2026 (forms filed in early 2027), IRIS becomes the only way to electronically file information returns like 1099s.
Do I need to do anything if I only file a few 1099s?
Yes. The IRS requires anyone filing 10 or more information returns to file electronically. Even small businesses filing just over a dozen forms are affected by the switch to IRIS.
Can I keep using my current FIRE TCC with IRIS?
No. Your FIRE TCC will not work with IRIS. To file directly through IRIS, you must apply for a new IRIS TCC, which can take up to 45 days to process.
What’s the easiest way to stay compliant?
The simplest path is to use an IRS-authorized provider that already files through IRIS. With eFileMyForms, you can eFile, print, and mail your forms in one place, without applying for a new TCC or learning the new system.
Does the new IRIS system support state tax filing?
While IRIS handles federal filings, many individual states still require the older 1220 flat-file format. Small businesses may need to manage dual filing formats during the transition period if filing manually.
Don’t wait until the deadline
The FIRE shutdown is a big change, but it doesn’t have to be a stressful one. The businesses that get ahead now—instead of waiting until forms are due—will have the smoothest filing season.
The easiest step you can take today is to file with a platform that’s already done the hard work for you. With eFileMyForms, you can eFile, print, and mail your forms from one simple platform, stay fully compliant with the new IRIS system, and skip the technical headaches entirely.
Ready to make this your easiest filing season yet? Start filing with eFileMyForms today.