On August 24, 2026, the IRS made the following announcement. The IRS is warning businesses, tax professionals, and other information-return filers that its long-running FIRE electronic filing system is approaching its final shutdown, with the last opportunity to submit information returns through the platform coming on November 19, 2026 at 3 p.m. ET.
This is the most operationally urgent announcement of the past two weeks for any retail or CPG business that files 1099s, 1042-S forms, or other information returns electronically. FIRE has been the backbone of IRS electronic information return filing since the 1980s. It is being permanently replaced by the Information Returns Intake System, known as IRIS.
After the November maintenance window, filers will no longer be able to submit information returns through FIRE. Current FIRE users must transition to IRIS to file tax year 2026 information returns during the 2027 filing season.
The key dates every retail employer and CPG company needs to know:
November 1, 2026: Last day to file test information returns through the FIRE Trading Partner Test System
November 9, 2026: Last day to make changes to your FIRE Transmitter Control Code application
November 19, 2026 at 3 p.m. ET: Last day to file information returns through the FIRE system, including corrections and prior-year filings
January 1, 2027: IRIS becomes the only IRS electronic filing system for all information returns, including corrections
The FIRE system uses ASCII format based on Publication 1220 specifications. IRIS uses XML format. Individual names must be submitted in separate first name and last name fields in IRIS, whereas FIRE accepted combined name fields.
What you need to do immediately: If your business or your payroll/accounting provider uses the FIRE system to file 1099-NEC, 1099-MISC, 1099-INT, or any other information returns electronically, you need to obtain a new IRIS Transmitter Control Code. Current FIRE users must complete an IRIS Application for TCC. That application can take up to 45 days to process. If you wait until October or November to start, you may not have your IRIS credentials ready before the FIRE shutdown. Contact your payroll provider, accounting software vendor, or CPA today to confirm whether your current filing workflow will be ready for IRIS.