The IRS is retiring its older system for sending information returns online. The agency says the final chance to file through the Filing Information Returns Electronically system, known as FIRE, ends at 3 p.m. ET on Nov. 19, 2026.
After that cutoff, current FIRE users must switch to the Information Returns Intake System, or IRIS, to send tax year 2026 returns in the 2027 filing season, according to the IRS. Offices that still rely on FIRE have little time left to get ready.
Key facts
- The IRS says FIRE will stop taking information returns after 3 p.m. ET on Nov. 19, 2026.
- Current FIRE users must move to IRIS to file tax year 2026 returns next season, per the IRS reminder.
- Starting in 2027, IRIS will handle every form that FIRE used to support.
- Two earlier dates have passed: test filing through the FIRE Trading Partner Test System closed Nov. 1, 2026, and changes to Information Returns applications for Transmitter Control Codes closed Nov. 9, 2026, the IRS says.
- The IRIS Taxpayer Portal is free and lets a filer e-file up to 100 returns at a time, the agency says.
Background
In IR-2026-99, dated Aug. 24, 2026, the IRS told FIRE filers to plan for the system's retirement and the shift to IRIS ahead of the 2027 filing season. The notice was a reminder, not the first word on the change.
IRIS is not brand new. The IRS says it opened in 2023 as one step in a phased move of forms away from FIRE. The new system accepts returns in two ways: the IRIS Taxpayer Portal and IRIS Application to Application, the IRS says. A separate IRS page calls the second channel IRIS A2A.
Electronic filing is also a rule for many businesses, not just an option. As of tax year 2023, a filer with 10 or more information returns must send them electronically.
To use any IRS e-file system, a filer needs a Transmitter Control Code, or TCC. The IRS describes the TCC as a five-character code made of letters and numbers that names the firm or entity doing the filing.
What it means for you
For any business that still sends information returns through FIRE, the road after Nov. 19 runs through IRIS. The IRS says FIRE submissions end once the November maintenance window is over. Its reminder does not describe any exception after the cutoff.
Smaller filers may be able to use the free portal. The IRS says the IRIS Taxpayer Portal works in a web browser and lets users type data by hand or upload a CSV file. The same notice says filers can download payee copies there and keep records of the forms they have completed and filed.
Larger filers have another route. Filers who use outside software or build their own tools can use IRIS A2A to send bigger batches of returns. The IRS e-file page notes that FIRE requires software, while the IRIS portal can be used at no cost.
For many offices, this switch is also a technology task. Accounts, software settings, and records of who manages the filing code all deserve a review before the deadline. Our managed IT services can help a small office plan and test a change like this one. If filing data lives in hosted systems, our cloud and infrastructure team can help keep it organized and backed up. Strong cybersecurity practices also help protect the tax data that moves between systems.
A clear record of systems, logins, and owners makes changes like this easier. For a starting point, see the IT documentation checklist every small business needs.
Practical steps
The IRS lists four steps for filers who want to be ready:
- Complete an IRIS Application for TCC.
- Read the IRIS e-file guidance.
- Sign up for IRIS QuickAlerts.
- Register for IRIS Working Group meetings.
The working group meets on the second Wednesday of each month. People who want to attend must sign up each month to get the meeting link, and the IRS sends meeting notices to QuickAlerts subscribers.
Keep the final FIRE cutoff on the calendar: 3 p.m. ET on Nov. 19, 2026. Tax year 2026 returns for the coming season will go through IRIS, based on the IRS reminder.
Inside the office, a few simple checks can help:
- Confirm who holds the current filing code and who can update it.
- Decide whether the free portal or a software route fits the volume of returns.
- Check that any filing software in use can send returns through the new channel.
- Store login and filing records in one shared, secure place.
Official details are on the IRS pages for the FIRE transition and e-filing information returns.
What happens next
Beginning in 2027, all forms that FIRE once handled will be available through IRIS.
Some questions remain open. The IRS reminder gives the Nov. 19 cutoff and does not say whether any later extension will be granted. It is also not known how many FIRE users already hold an IRIS code, or whether every software vendor will support every form on the first day of the 2027 season, since the IRS does not list vendor readiness.
