IRS Retires FIRE Filing System: November 19 Deadline for All 1099 Filers
kreativehumans
on
The Internal Revenue Service confirmed in IR-2026-99 that the Filing Information Returns Electronically (FIRE) system will permanently stop accepting submissions on November 19, 2026, at 3:00 PM Eastern Time. Every business that files 1099s, W-2Gs, or other information returns must register for and transition to the agency’s new Information Returns Intake System (IRIS) before that date. Businesses that have not yet completed this transition are now operating under an 8-week window to act.
The FIRE system has served as the standard platform for electronic information return filing for decades, covering Form 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, W-2G, and dozens of other forms. Three hard deadlines now apply. November 1, 2026, is the last day to submit test returns through the FIRE Trading Partner Test System. November 9, 2026, is the last day to make changes to Transmitter Control Code (TCC) applications in the FIRE system. November 19, 2026, at 3:00 PM ET is the final day to submit live information returns through FIRE.
IRIS is a free, modernized filing system available through two channels: the IRIS Taxpayer Portal and IRIS Application to Application. The IRIS Taxpayer Portal allows filers to submit up to 100 returns at a time via manual entry or CSV file upload. Businesses that file higher volumes or use third-party accounting software can use the Application to Application channel for larger-volume submissions. Any information returns not submitted through IRIS for tax year 2026 will create a reporting gap when the 2027 filing season opens.
“Many business owners rely on their accountants, payroll providers, or software platforms to file 1099s, and those intermediaries may not have communicated this deadline clearly,” says the team at Virtue Advisors, a CPA and advisory firm serving clients across the United States from their Alpharetta, Georgia headquarters. “Confirming your filing setup is IRIS-ready before November 9 is critical, because that is also the last date to update your TCC application.”
What This Means for You
Business owners who use a CPA firm, payroll company, or accounting software to file information returns should verify in writing that their provider has registered for IRIS and is prepared to use it for 2026 returns. Those who self-file fewer than 100 information returns can register directly through the IRIS Taxpayer Portal at no cost. Organizations that file high volumes of returns must apply for a Transmitter Control Code through IRIS and test their Application to Application access before November 1. Any information return submitted through the retired FIRE system after November 19 will not be processed, regardless of when it was prepared.
What You Should Do Now
- Log in to the FIRE system today to identify whether your business has an active Transmitter Control Code. If you do, begin the IRIS TCC application process immediately at irs.gov/iris.
- Confirm with your CPA, payroll provider, or accounting software vendor that they are IRIS-registered and have tested their submission process before November 1, 2026.
- If you file your own information returns, register for the IRIS Taxpayer Portal now. The portal is free and accepts CSV uploads for up to 100 returns per submission.
- Do not wait until December or January to test your IRIS setup. The FIRE Trading Partner Test System closes on November 1, leaving no further opportunity to run test filings after that date.
- Contact Virtue Advisors to confirm which information returns your business is required to file for tax year 2026 and whether your current filing infrastructure is ready for the IRIS transition.
The IRS has not indicated any extension of the November 19 FIRE retirement deadline. Businesses that delay registration risk a filing disruption that affects their entire 1099 reporting for tax year 2026 and triggers downstream penalties.
Contact Virtue Advisors today at (678) 952-9001 or email info@virtuecpas.com to schedule a consultation.
This press release is for informational purposes only and does not constitute legal or tax advice.
