The Internal Revenue Service (IRS) today reminded information return filers that its Filing Information Returns Electronically (FIRE) system is transitioning to the new Information Returns Intake System (IRIS) before the 2027 filing season. After a November maintenance window, filers will no longer be able to submit returns through FIRE and must use IRIS for tax year 2026 information returns.
Key dates for the transition include November 1, 2026, as the last day to file test returns via the FIRE Trading Partner Test System. Changes to Information Returns (IR) Applications for Transmitter Control Codes (TCC) must be made by November 9, 2026. The final day to file information returns through the FIRE system is November 19, 2026, at 3 p.m. ET.
IRIS, a modernized system, became available in 2023 and will support all forms previously handled by FIRE starting in 2027. It offers the IRIS Taxpayer Portal for e-filing up to 100 returns at a time, allowing manual entry or CSV uploads. For larger volumes, the IRIS Application to Application channel is available for those using third-party or custom software. Filers should complete an IRIS Application for TCC and review available guidance to prepare.