The IRS is retiring its FIRE system for electronic filing of information returns such as 1099s. The last day to file through FIRE is November 19, 2026, at 3 p.m. ET. For tax year 2026 forms filed in 2027, all e-filing goes through IRIS, the IRS Information Returns Intake System. The IRIS Taxpayer Portal is free, web-based, and lets you file up to 100 returns at a time by entering the information manually or uploading a CSV file. If you use accounting or 1099 software, it needs to connect to IRIS through the IRS’s application-to-application option.
If you pay independent contractors, this change affects how your 1099-NEC forms get filed next year. Most small businesses never used FIRE directly, but many will still be affected through their software or their bookkeeper. This guide explains what’s changing, who needs to act, and how to get ready before the January filing rush.
What Is the IRS FIRE System?
FIRE stands for Filing Information Returns Electronically. It’s the IRS’s long-running system for transmitting information returns, including many 1099 forms, in bulk. Tax professionals, payroll companies, and larger filers have used it for years.
What Is IRIS?
IRIS is the IRS Information Returns Intake System, a newer platform that has been available since 2023 as part of a phased transition away from FIRE. It receives information returns through two channels:
- IRIS Taxpayer Portal: a free, web-based system where you can enter forms manually or upload a CSV file, file up to 100 returns at a time, download payee copies, and keep records of completed filings
- IRIS Application to Application (A2A): a connection that lets third-party software or in-house systems file larger volumes
Beginning in 2027, all forms previously supported by FIRE are available through IRIS.
What Are the Key FIRE Retirement Dates?
| Date | What Happens |
|---|---|
| November 1, 2026 | Last day to file test returns through the FIRE test system |
| November 9, 2026 | Last day to make changes to IRIS applications for Transmitter Control Codes (TCCs) |
| November 19, 2026, 3 p.m. ET | Last day to file information returns through FIRE |
| 2027 filing season | FIRE is no longer available, and IRIS is the e-filing system |
The retirement was originally announced with a target of Tax Year 2026 and Filing Season 2027.
Who Is Affected by the FIRE to IRIS Change?
- Filers who currently use FIRE directly, including some tax professionals and businesses with high volumes
- Businesses using software that previously connected to FIRE, since the software must support IRIS
- Bookkeepers and payroll providers that file 1099s on behalf of clients
If you’ve never filed 1099s electronically by yourself, you’re probably not using FIRE today. But you may still need a plan, because you’ll need a way to e-file your 2026 forms. Businesses that file 10 or more information returns in total are generally required to file electronically, so confirm your method early.
How Do You File 1099s With IRIS?
The exact steps depend on your volume and tools, but the general path looks like this:
- Decide how you’ll file: the free IRIS Taxpayer Portal for modest volumes, or software or a professional for larger ones
- Complete the IRIS application for a TCC if you file directly, following the guidance on IRS.gov’s IRIS page
- Gather your contractor information: names, addresses, tax IDs, and total payments
- Enter or upload the forms through the portal or your software
- Download payee copies and send them to your contractors by the deadline
- Keep a record of the confirmation
Ask your software provider or bookkeeper now whether they’ve completed the IRIS transition, rather than finding out in late January.
What About W-2s?
W-2s aren’t filed through IRIS. Employers e-file them with the Social Security Administration. IRIS covers information returns such as 1099s. The deadline for both W-2s and 1099-NECs for 2026 is February 1, 2027, since January 31 falls on a Sunday.
What Do You Need Ready Before Filing?
A smooth filing starts with accurate records:
- A W-9 for every contractor
- Correct names, addresses, and tax IDs
- Total 2026 payments per contractor, using the new $2,000 threshold explained in our 1099 threshold guide
- Reconciled books, so payment totals are reliable
- Properly classified workers, as covered in our 1099 vs W-2 guide
If your records are behind, our guide on how to catch up on bookkeeping walks through fixing them before filing. Our year-end bookkeeping checklist and small business tax calendar for 2027 list the dates to track.
What Mistakes Should You Avoid?
- Waiting until late January to learn your software doesn’t support IRIS
- Missing W-9s, which delays filing
- Using the old $600 threshold for 2026 payments
- Counting card or payment-platform payments that are reported on a 1099-K instead
- Misclassifying employees as contractors
- Skipping reconciliation before totaling payments
What Does This Mean for Florida Businesses?
Florida has no state personal income tax, so most Florida businesses are dealing only with the federal 1099 process. If you pay contractors in other states, check those states’ reporting rules separately. The deadlines and the IRIS requirement are the same for businesses in Sanford, Orlando, and across Central Florida as they are anywhere else in the country.
Can a Bookkeeper Handle 1099 Filing for You?
Yes. A bookkeeper who tracks contractor payments all year can prepare and file your forms, which removes the need to learn a new system. Our 1099 Filing Services cover preparation and filing for Sanford and Central Florida businesses, our monthly bookkeeping services keep contractor totals current, and you can browse our full range of services.
Frequently Asked Questions
What is happening to the IRS FIRE system? The IRS is retiring it, with November 19, 2026, at 3 p.m. ET as the last day to file information returns through FIRE.
What is IRIS? The IRS Information Returns Intake System, the platform that replaces FIRE for e-filing information returns such as 1099s.
Is IRIS free? The IRIS Taxpayer Portal is free. Third-party software or professional services may charge fees.
How many 1099s can I file at once in IRIS? The Taxpayer Portal lets you e-file up to 100 returns at a time, by manual entry or CSV upload.
Do I need to use IRIS if I never used FIRE? You’ll need some way to e-file your forms, which may be through IRIS directly, software, or a professional.
When are 1099-NECs due for 2026 payments? February 1, 2027, since January 31 falls on a Sunday.
What is the 1099 threshold for 2026 payments? $2,000 for Form 1099-NEC and most 1099-MISC payments.
Are W-2s filed through IRIS? No. Employers generally e-file W-2s with the Social Security Administration.
What is a TCC? A Transmitter Control Code, which identifies a filer in the IRS information returns system.
Do I have to e-file my 1099s? Businesses filing 10 or more information returns in total are generally required to e-file.
What if my software doesn’t support IRIS? Ask your provider about their plans, or use the free IRIS Taxpayer Portal or a professional instead.
Does Florida require separate 1099 filing? Florida has no state personal income tax, so most businesses file federally. Check other states’ rules if you pay contractors elsewhere.
Get Your 1099 Process Ready Before January
Don’t wait until the filing rush to find out your process is out of date. Book a free consultation with our Sanford, FL team, or visit our homepage to learn more.
This guide is general information, not tax or legal advice. Confirm your situation with a tax professional.
