The IRS has set a deadline for businesses and tax professionals still using its Filing Information Returns Electronically (FIRE) system. They must migrate to the new Information Returns Intake System (IRIS) before the 2027 filing season.
The system, which has processed information returns for decades, will shut down permanently after a final maintenance window in November 2026. The agency issued the reminder this week, urging users to begin transitioning now to avoid last-minute complications.
Key deadlines for the transition
The IRS outlined cutoff dates leading up to the system’s retirement:
- November 1, 2026: Last day to file test returns through the FIRE Trading Partner Test System.
- November 9, 2026: Final opportunity to update Information Returns Applications for Transmitter Control Codes (TCC).
- November 19, 2026, at 3 p.m. ET: Last day to file information returns through the FIRE system.
After that date, all filers must use IRIS for tax year 2026 returns, due in early 2027.
What IRIS offers—and what it changes
IRIS, introduced in 2023, replaces FIRE with a more flexible platform. Unlike its predecessor, the new system accepts returns through two channels: the IRIS Taxpayer Portal and IRIS Application to Application.
The Taxpayer Portal is a free, web-based tool allowing filers to submit up to 100 returns at once. Users can enter data manually, upload CSV files, or download payee copies directly from the system. For larger volumes, businesses can integrate their own software or third-party solutions with the Application to Application interface.
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The IRS stated IRIS will eventually support all forms previously handled by FIRE, though the rollout has been gradual. Filers should check the agency’s IRIS guidance for updates on form availability.
How to prepare for the switch
The IRS recommends three immediate steps for current FIRE users:
- Apply for an IRIS Transmitter Control Code (TCC), a unique identifier required for electronic filing. The application is available on the IRS website.
- Review the agency’s guidance on e-filing with IRIS, including technical specifications for software integrations.
- Register for monthly IRIS Working Group meetings, held on the second Wednesday of each month. These sessions provide updates, troubleshooting tips, and direct access to IRS staff. Registration is required each month, and notifications are sent to subscribers of the IRIS QuickAlerts mailing list.
The agency will provide additional information through IRIS QuickAlerts, IRIS Working Group meetings, and IRS.gov.
Businesses relying on FIRE should treat 2025 as a planning year.
Testing IRIS’s capabilities early could prevent disruptions when the old system goes dark. The IRS has not indicated plans to delay the transition, and with no alternative filing method available after November 2026, filers must adapt to avoid missing critical deadlines.
Many roles in tax preparation remain unfilled, complicating the shift for firms already stretched thin. Staffing shortages may further delay adoption if businesses cannot allocate resources to train employees on the new system.
