IRS Filing Update
FIRE Is Retiring. Here Is What That Means for Your 1099 Filing.
The IRS is moving information-return filing from FIRE to IRIS. If you have been researching how to file your 1099s, here is the practical difference and a simpler path forward.
The short version: beginning with Tax Year 2026, forms filed in 2027 move to the IRS Information Returns Intake System, or IRIS. The familiar process of creating a file and uploading it through FIRE is going away.
What is changing?
For years, many filers used the FIRE system: prepare a file, sign in to the IRS portal, and upload it. IRIS is a different platform, built around newer validation requirements and a different filing process. The IRS now directs filers to enter returns in the portal, use its form-specific CSV templates, or file through an approved Application-to-Application connection.
Why the DIY upload path is harder under IRIS
Templates are strict
Each form type has its own IRS-defined layout. A general software export is not automatically an IRIS-ready upload.
The portal is hands-on
Direct portal filing means managing logins, uploads, validation messages, corrections, and resubmissions yourself.
Direct integration is technical
A2A is designed for software providers and high-volume filing operations, not a typical business filing a smaller batch of forms.
Who is WageFiling built for?
WageFiling is intended to be the practical, cost-effective option for businesses filing fewer than 38 forms. Instead of learning a new IRS portal workflow, you can prepare your information returns online and have the filing handled through the service.
That matters even more with the FIRE-to-IRIS change: the transition should not turn a small annual filing job into a software or compliance project.
Filing more than 100 forms?
For larger filing volumes, 1099Express may be the more cost-effective option for your filing needs. It is built for businesses and filing professionals who need to manage a higher number of information returns.
You do not need to become an IRIS expert.
When you file through a provider, the filing workflow, technical transmission, and required validation are handled as part of the service. You can focus on entering accurate recipient information and completing your filing.
What should you do now?
- Do not wait until filing season to understand the change. Tax Year 2026 returns are filed in 2027.
- If you previously filed directly through FIRE, review the IRS transition requirements before relying on that old process.
- If you are filing a small number of 1099s or W-2s, compare a filing service before committing time to a new portal workflow.
Ready to file without the IRS portal learning curve?
See whether WageFiling is a fit for your next 1099 or W-2 filing.
Source: IRS guidance on FIRE and information-return e-filing.
WageFiling is the only filing service with a Quality Supplier rating from the IRS since 1996.
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– Filer/Company is the Employer in the case of W-2 forms, and the Payor in the case of 1099 Forms. The Filer/Company is also sometimes called the Client. Filer is the company or person who paid the money and is responsible for filing to the IRS or SSA and responsible for IRS and SSA compliance activities.
– The Payee is the person, estate, trust, or other entity who received the money. The payee is also sometimes called the recipient or employee.
– e-Filing or electronic filing, means sending a copy of Form 1099 or W-2 to the IRS in a formless way using electronic transfer. Transmittal Forms 1096 or W-3 is never needed when e-Filing.
– The Payee is the person, estate, trust, or other entity who received the money. The payee is also sometimes called the recipient or employee.
– e-Filing or electronic filing, means sending a copy of Form 1099 or W-2 to the IRS in a formless way using electronic transfer. Transmittal Forms 1096 or W-3 is never needed when e-Filing.