The Internal Revenue Service (IRS) has issued a reminder to information return filers about the upcoming transition from the Filing Information Returns Electronically (FIRE) system to the new Information Returns Intake System (IRIS) before the 2027 filing season. Filers currently using FIRE must prepare to switch to IRIS, as the legacy system will be retired after its November maintenance window.
Key deadlines for the transition include November 1, 2026, as the last day to file test information returns through the FIRE Trading Partner Test System. Additionally, November 9, 2026, is the final day to make changes to Information Returns (IR) Applications for Transmitter Control Codes (TCCs). The FIRE system will cease accepting information returns on November 19, 2026, at 3 p.m. ET.
IRIS, a modernized system launched in 2023, will fully support all forms previously handled by FIRE starting in 2027. It offers two channels: the IRIS Taxpayer Portal, a free web-based system for e-filing up to 100 returns, and IRIS Application to Application for larger volumes, suitable for those using third-party or custom software. The IRS advises filers to complete an IRIS Application for TCC and review available guidance to prepare for this mandatory change.