Businesses that electronically submit Forms 1099 and other information returns should prepare for an upcoming IRS filing-system change. The IRS is discontinuing the Filing Information Returns Electronically (FIRE) system, which has long been used for these submissions.

For tax year 2026 returns submitted during the 2027 filing season, businesses that have relied on FIRE must move to the IRS Information Returns Intake System (IRIS). Taking steps now can help avoid unnecessary stress, access delays, and filing issues when the change takes effect.

How Electronic 1099 Filing Is Changing

For many years, FIRE has been the IRS platform for electronically filing Forms 1099 and other information returns. Its replacement, IRIS, offers two electronic submission methods: the IRIS Taxpayer Portal and the IRIS Application to Application (A2A) channel.

After the transition, IRIS will serve as the only electronic system for information returns that would previously have been sent through FIRE. The change covers current filings as well as prior-year returns and corrected returns.

In other words, a business will not be able to return to FIRE later to submit an overlooked filing or fix an older return. Businesses across Suffolk County and Long Island should identify outstanding items early and plan their filing process accordingly.

Key Dates for the FIRE System Shutdown

The IRS has set several deadlines as it winds down FIRE. Businesses that file information returns directly should review these dates carefully, especially if test files, corrections, or older returns remain on their to-do list.

November 1, 2026, is the final day to file test information returns through the FIRE Trading Partner Test System. November 9, 2026, is the deadline to update existing Information Returns applications for Transmitter Control Codes, also known as TCCs.

The final deadline to file information returns through FIRE is November 19, 2026, at 3 p.m. Eastern Time. Beginning January 1, 2027, IRIS will be the only electronic filing option for returns that were formerly handled through FIRE.

If your business has prior-year information returns or corrections that still need attention, evaluate them now. You can then decide whether they should be completed before FIRE closes or filed through IRIS once the new system becomes mandatory.

Will Your Business Need to Take Action?

The answer depends on how your business currently submits Forms 1099 and other information returns. The move from FIRE to IRIS changes the electronic filing platform, but it does not change which forms your business is required to file.

Companies that file directly through FIRE will have the largest transition to manage. They will need to establish IRIS access and obtain an IRIS Transmitter Control Code before they can submit returns directly through the new system.

If your organization uses accounting software, a payroll provider, or a tax professional for 1099 filings, much of the system transition may happen in the background. Still, it is important to ask whether the provider is prepared to file through IRIS and whether they need information or authorization from you before filing season.

Not sure how your returns were submitted last year? Reviewing your previous filing process is a useful first step. It can clarify whether you need direct IRIS access or simply need confirmation that your service provider is ready.

Understanding the IRIS Filing Options

IRIS provides two ways to file information returns electronically. The IRIS Taxpayer Portal is a free, online option that lets businesses file without purchasing specialized information-return software.

Through the portal, businesses can enter returns one at a time or upload a CSV file. The portal allows up to 100 returns to be submitted at once, which may make it a sensible choice for a small business with a manageable annual volume of Forms 1099.

The second method, IRIS Application to Application, or A2A, enables compatible software to transmit information returns directly to the IRS. Businesses using filing software, payroll platforms, or outside providers should verify which IRIS channel will be used for their submissions.

For businesses using bookkeeping services in Suffolk County, payroll support in Port Jefferson, or outsourced accounting services on Long Island, it is worthwhile to confirm that the systems supporting their financial records and tax filings are prepared for the IRIS transition.

Why You May Need an IRIS TCC

Businesses that intend to file directly through IRIS need an IRIS Transmitter Control Code, or TCC. This identifying code is required for a business to electronically transmit information returns through the IRIS system.

An existing FIRE TCC cannot be moved automatically to IRIS. The IRS is also no longer accepting applications for new FIRE TCCs. Therefore, businesses that currently file directly through FIRE and intend to continue managing their own submissions must apply for a separate IRIS TCC.

Processing time matters. The IRS states that a typical TCC application can take approximately 45 business days, though actual processing periods may differ. Since that can be close to nine weeks, businesses should not wait until filing deadlines are near to begin the application.

O’Hara & Company can help business owners understand how this filing change fits into their broader business tax preparation and payroll compliance responsibilities. A clear process can reduce the chance of preventable last-minute complications.

Steps to Take Before the 2027 Filing Season

Early preparation can make the change from FIRE to IRIS far easier to manage. Begin by confirming how your business currently submits information returns and whether filings are completed internally or through a provider.

If you work with a payroll company, accounting software platform, or tax professional, ask whether they are prepared for IRIS and whether they require anything from your business. If you file directly, assess whether the IRIS Taxpayer Portal works for your filing volume and begin the IRIS TCC application process as soon as possible.

It is also wise to review whether any prior-year information returns or corrections remain outstanding. In addition, check vendor and contractor records so names, addresses, and taxpayer identification numbers are complete before it is time to prepare Forms 1099.

Accurate bookkeeping, organized contractor records, and reliable payroll processes all support smoother information-return filing. For small businesses, routine financial organization can make year-end reporting significantly more manageable.

Planning Ahead for a Smoother Transition

The retirement of FIRE is a meaningful change in the way businesses submit information returns electronically, but it is a change that can be addressed well in advance. Understanding your filing method, obtaining IRIS access when needed, and reviewing unresolved filings are practical ways to prepare.

O’Hara & Company serves small businesses throughout Port Jefferson Station, St. James, Suffolk County, and Long Island with personalized accounting, bookkeeping, payroll, and business tax support. With more than 25 years of experience, our team can help you organize your records and prepare for upcoming filing requirements.

If you have questions about the shift from FIRE to IRIS or would like guidance with your upcoming information returns, contact O’Hara & Company for support.