When Does the IRS FIRE System Shut Down?

The IRS FIRE system shuts down for good on November 19, 2026, at 3 p.m. Eastern time. That is the last moment you can file information returns through FIRE. After January 1, 2027, the Information Returns Intake System (IRIS) becomes the only IRS system for e-filing 1099s and other information returns, including current year, prior year, and corrected forms.

Key Takeaway: You cannot use FIRE to file tax year 2026 forms in the 2027 filing season. Apply for an IRIS Transmitter Control Code (TCC) now, since approval can take about 45 days, and plan to file by the February 1, 2027 deadline through IRIS or a trusted e-file provider.

What Is the FIRE System Shutdown?

The FIRE shutdown is the planned retirement of the Filing Information Returns Electronically system. The IRS used FIRE for decades to accept bulk 1099s, W-2Gs, and similar forms. The agency is replacing it with IRIS, a newer platform that offers both a web portal and a direct software connection.

FIRE asked filers to upload files in a strict fixed-width format laid out in Publication 1220. Many small businesses found that format hard to use without special software. IRIS lets you key in forms by hand online, upload a simple CSV file, or transmit XML through the Application to Application (A2A) channel.

The IRS set several key dates for the wind-down:

• November 1, 2026: Last day to send test files through the FIRE Trading Partner Test System.
• November 9, 2026: Last day to make changes to FIRE Information Returns (IR) Applications for TCCs.
• November 19, 2026, 3 p.m. ET: Last day to file any information return through FIRE.
• December 2026: Existing IR applications turn read-only and remain only as historical records.
• January 1, 2027: IRIS becomes the only electronic filing system for information returns.

The IRS has also stopped accepting new IR Applications for FIRE TCCs. If you never had a FIRE code, you cannot get one now. You can read the official notice on the IRS FIRE system page.

Who Does the FIRE Shutdown Apply To?

The shutdown affects any business, payroll provider, or software vendor that files information returns with the IRS electronically. If you sent 1099-NEC, 1099-MISC, 1099-INT, 1099-K, or similar forms through FIRE in past years, you must move to IRIS. It also touches anyone who needs to file late or corrected prior-year forms after January 1, 2027.

Several groups feel the change most:

• Small businesses that self-file. Owners who uploaded their own files to FIRE now need an IRIS TCC and a new process.
• Accountants and bookkeepers. Firms that file for many clients must set up IRIS and test their workflow before January.
• Software developers. Vendors that built FIRE file exports must switch to IRIS XML schemas.
• Companies with 10 or more returns. The IRS requires e-filing once your total information returns reach 10 in a year, so paper is not a real backup plan for most filers.

If you already file through an online service, your provider handles the IRS connection for you. In that case, the shutdown changes little on your end. Still, you should confirm that your provider files through IRIS for the 2027 season.

What Are the Requirements to File After FIRE Shuts Down?

To e-file directly with the IRS after the shutdown, you need an IRIS Application for TCC, a valid IRS online account, and accurate payee data. Your forms for payments made in 2026 are due February 1, 2027. January 31, 2027 falls on a Sunday, so the deadline moves to Monday.

Here is what to have in place before the 2027 filing season:

• An IRIS TCC. Your FIRE TCC does not carry over. Each responsible official must sign in with ID.me and complete the IRIS application. Plan for about 45 days of processing.
• Correct payee names and TINs. Collect a Form W-9 from every contractor before you pay them. Mismatched names and numbers cause rejections and notices.
• The new reporting thresholds. For payments made in 2026, the 1099-NEC and 1099-MISC threshold rises from $600 to $2,000 under the One Big Beautiful Bill Act. The amount adjusts for inflation after 2026. The backup withholding threshold follows the same figure.
• The 1099-K rules. Payment apps and online marketplaces report only when a payee tops $20,000 and 200 transactions.
• A filing method. Choose between the IRIS Taxpayer Portal, IRIS A2A, or an approved e-file service.

What Are Common Mistakes With the FIRE to IRIS Switch?

The most common mistake is waiting until January to apply for an IRIS TCC. With roughly 45 days of processing, a January application can push you past the February 1, 2027 deadline. Other errors come from assuming old FIRE habits still work.

• Assuming the FIRE TCC still works. IRIS requires its own code. Your old five-character FIRE TCC will not let you file.
• Saving corrections for later. After January 1, 2027, you must file every correction through IRIS, even for tax year 2025 or earlier.
• Using old file formats. IRIS does not accept Publication 1220 fixed-width files. You need CSV uploads or XML.
• Forgetting the new $2,000 threshold. Some businesses will over-file out of habit, while others will skip forms they still need.
• Letting one person hold all access. If only one employee has ID.me and IRIS rights, an absence can stall your filing.

Late or wrong forms bring penalties. For returns due in 2027, the IRS charges $60 per form if you fix it within 30 days, $130 per form if you fix it by August 1, and $340 per form after that. Those amounts add up quickly across many contractors.

What Are the Best Practices Before FIRE Shuts Down?

Start your IRIS setup this fall, finish any FIRE filings before November 19, 2026, and clean up your payee data early. A short checklist now saves a stressful January. These steps work for both small and growing businesses.

1. File pending FIRE work now. Send any late or corrected returns before the November 19 cutoff if you still plan to use FIRE.
2. Apply for your IRIS TCC today. Give yourself at least 45 days, plus extra time for questions or missing details.
3. Add a backup contact. List more than one responsible official so your business always has access.
4. Review W-9s. Request updated forms from vendors with old addresses or missing TINs.
5. Test your CSV or XML file. Run a sample through IRIS or your provider well before the deadline.
6. Save your FIRE records. Download confirmations and past filing data before your applications go read-only.
7. Weigh an e-file service. For many small businesses, an online filer is faster than setting up direct IRIS access.

You can find a full walkthrough of the transition in our FIRE to IRIS guide.

How Does WageFiling Help After FIRE Shuts Down?

WageFiling lets you e-file 1099s and W-2s online without your own IRIS TCC. You enter or upload your data, and we transmit it to the IRS for you. That means the FIRE shutdown does not slow you down.

With WageFiling, you can:

• File 1099-NEC, 1099-MISC, and other forms in a few minutes.
• Skip the IRIS application and the 45 days of waiting.
• Send copies to your recipients by mail or online.
• File corrections when a payee reports an error.
• Keep records of every submission in one place.

Our pricing works well for small businesses filing a modest number of forms. If you file 100 or more forms each year, our partner 1099Express (1099express.com) may be more cost-effective for large batches.

Conclusion: When Should You Stop Relying on FIRE?

You should stop relying on FIRE now. The system accepts its last returns on November 19, 2026, at 3 p.m. ET, and IRIS takes over completely on January 1, 2027. Every 2026 form you file in the 2027 filing season must go through IRIS or an e-file provider.

Act early to stay ahead. Apply for an IRIS TCC or choose a filing service, check your payee data, and note the February 1, 2027 deadline. With a plan in place, the end of FIRE becomes a simple change instead of a crisis.

Frequently Asked Questions

Can I still use FIRE to file 2026 1099s in January 2027?

No. The IRS accepts its last FIRE filings on November 19, 2026, at 3 p.m. ET. Tax year 2026 forms filed in the 2027 filing season must go through IRIS or an approved e-file provider.

Does my FIRE TCC work in IRIS?

No. A FIRE Transmitter Control Code does not transfer to IRIS. You must submit a separate IRIS Application for TCC, and approval can take about 45 days.

How do I file a 1099 correction after FIRE shuts down?

After January 1, 2027, you file all corrections through IRIS, including corrections for prior tax years. You can also file corrections through an online e-file service that transmits to IRIS for you.

Disclaimer: This article is for general informational purposes only and is not tax or legal advice. Consult a qualified tax professional about your specific situation.