If Your Business Files 1099s, an Important IRS Change Is Coming

If your business files 1099s for independent contractors or other payments, there is an IRS change you should know about before the 2027 filing season.
The IRS is retiring FIRE, the electronic system many businesses and tax professionals currently use to submit 1099s and other information returns.
Starting with 2026 information returns filed in 2027, filings that previously went through FIRE will move to the IRS’s newer system, IRIS.
What does this mean for you?
If you currently use FIRE, you will need to transition to IRIS.
The last day to submit information returns through FIRE is November 19, 2026, at 3 p.m. Eastern Time.
After FIRE shuts down, those returns will need to be filed through IRIS.
What is IRIS?
IRIS (Information Returns Intake System) is the IRS’s newer electronic filing system.
The free IRIS Taxpayer Portal allows you to enter information returns directly or upload them using a CSV file. You can submit up to 100 returns at a time.
Businesses and tax professionals filing larger volumes can also use compatible software to transmit returns through IRIS.
Don’t wait until 1099 season
This is probably the most important part.
If you currently have FIRE access, do not assume that you are automatically set up for IRIS.
You may need to apply for an IRIS Transmitter Control Code (TCC). The IRS says the application process can take up to 45 days.
Waiting until January, when your 1099s are already due soon, could create unnecessary delays.
Remember the 10-return rule
Electronic filing is generally required if you are required to file 10 or more covered returns during the calendar year.
And it is not necessarily 10 of the same form. Different types of covered returns generally must be counted together when determining whether you meet the 10-return threshold.
What should you do now?
If you currently use FIRE, check whether you already have the IRIS access you will need for 2027. If not, start the process early and make sure your filing software is ready for IRIS.
The main point: don’t wait until January 2027 to discover that your old FIRE filing process no longer works.
General information, not tax advice.
Source Credit: Internal Revenue Service (IRS).
This reads more like you explaining an important change to a client, rather than an IRS publication.





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