What Is the IRS IRIS Filing System? 7 Things You Need to Know

reading time: 19 minute(s)

The IRS is retiring FIRE, the Filing Information Returns Electronically system it has used for decades to collect 1099s, W-2Gs, and other information returns. In its place: IRIS, the Information Returns Intake System, a newer platform the IRS built to replace FIRE’s aging infrastructure. IRIS becomes mandatory for all electronic information return filing starting with tax year 2026 returns filed in early 2027. The transition affects every business and firm that files information returns electronically, and the sooner your team understands what’s changing, the smoother the switch will be.

1. FIRE Is Retiring for Good

The IRS built IRIS to modernize how information returns get filed, and this isn’t an optional upgrade. FIRE stops accepting returns after November 19, 2026, at 3 p.m. ET. From that point forward, IRIS is the only electronic filing system for information returns, covering current year filings, prior year filings, and corrections. If your team files through FIRE for tax year 2025, your tax year 2026 forms filed in 2027 have to go through IRIS instead.

A few other key dates on the way to that cutoff:

• November 1, 2026 — last day to file test information returns through the FIRE Trading Partner Test System.
• November 9, 2026 — last day to make changes to existing IR Applications for TCCs. After this date, applications become read-only and are retained for historical reference only.
• November 19, 2026, at 3 p.m. ET — last day to file information returns through the FIRE system.

2. You Have Two Filing Options: Portal or A2A

IRIS gives filers two paths depending on volume and technical resources.

The Taxpayer Portal lets you key in data manually or upload a CSV file, and it works well for businesses filing a smaller batch of returns.

The Application to Application, or A2A, option connects your own software or your provider’s system directly to the IRS using XML files, which suits higher-volume filers that want an automated, hands-off process. Choosing the right path early gives your team time to test before filing season opens.

3. You Need a New Transmitter Control Code

An existing FIRE Transmitter Control Code (TCC) doesn’t carry over to IRIS. Every filer, even one with an active FIRE TCC, must submit a new IRIS TCC application, and processing can take up to 45 business days. Waiting until January to apply leaves little room for error if the application gets delayed, so we recommend starting the TCC application well ahead of the filing deadline.

4. ID.me Verification Is Required to Access IRIS

IRIS authenticates every user through an individual ID.me account rather than the login credentials FIRE used. Most organizations must also designate at least two Responsible Officials who can manage the account, though sole proprietors and single-member LLCs or S-corporations only need one. Organizations can also name Authorized Delegates to help with day-to-day filing tasks. Setting up these accounts ahead of time keeps identity verification from becoming a last-minute bottleneck.

5. IRIS Validates Your Data in Real Time

IRIS reviews submissions more closely than FIRE did, checking not just the format of a file but the data inside it. Filers and software providers have reported that errors FIRE would have accepted and processed can trigger an outright rejection in IRIS. Cleaning up recipient names, addresses, and taxpayer identification numbers before you file, including running them through TIN Matching, helps you avoid a scramble to fix rejected returns close to the deadline.

6. IRIS Covers More Than Just 1099s

IRIS launched for the 1099 series, but the system now handles a much wider range of information returns, including:

• The 1098 series
• Form W-2G
• Form 3921
• Form 3922
• Form 1042-S
• Form 1097-BTC
• The 5498 series

It also supports the Combined Federal and State Filing program, so participating states receive your data automatically once you file with the IRS. Confirm which forms your organization files so you know the full scope of what’s moving to IRIS.

7. Corrections Stay Within the System You Filed Through

If you filed an original return through the Taxpayer Portal, you correct it through the Taxpayer Portal. If you filed through A2A, corrections go back through A2A as well. The two systems don’t cross over, so keep track of which method you used for each batch of returns, especially if your organization splits filing responsibilities across teams or vendors. This rule holds for now, but the IRS has said it is still finalizing how corrections to FIRE-originated returns will work once FIRE fully retires, so treat that piece as subject to change and watch for updated IRIS guidance as the shutdown date approaches.

A Smoother Path Forward

Moving from FIRE to IRIS touches TCC applications, file formats, and validation rules all at once, and getting it wrong close to the deadline gets expensive fast. TaxBandits became one of the first IRS-authorized providers on IRIS, so our systems were built around its requirements instead of catching up to them after the fact.

Here’s what that means for your team:

• No new TCC wait. Normally, every filer needs their own IRIS TCC to transmit returns, and approval can take up to 45 business days. Because TaxBandits is already an IRS-authorized e-file provider on IRIS, you file under our TCC instead of applying for your own, so there’s no application to submit and no waiting period to plan around.
• Bring your data as is. Upload a CSV, pull a file from your current provider, or sync live from QuickBooks, Xero, FreshBooks, or Zoho Books.
• Errors caught before they cost you. Every return runs through built-in validations, including TIN matching, before it reaches the IRS.
• Free corrections. Returns marked “Accepted with Errors” get corrected at no extra cost under the Bandit Commitment. See how 1099 corrections work with TaxBandits.
• Federal and state, handled together. Combined Federal/State Filing plus direct state filing where CF/SF doesn’t apply, so you’re not managing two separate processes.

We built TaxBandits to handle this kind of transition for you, so you can keep filing your Forms 1099, W-2, 1042-S, 5498, and 3921/3922 returns without learning a new IRS system from scratch.

Frequently Asked Questions

Who is required to use IRIS? Any business or organization that files information returns electronically must use IRIS once FIRE retires. Businesses filing 10 or more aggregate information returns in a year are already required to file electronically, so most filers above that threshold will need an IRIS TCC.

Is IRIS free to use? Yes. The IRS offers the Taxpayer Portal at no cost, though A2A filing typically works best through software built to handle the format and transmission requirements.

What happens if I miss the IRIS transition? Filers without an active IRIS TCC when FIRE shuts down can’t submit information returns electronically until the application is complete, which can take up to 45 business days. Missing that window can mean missing your filing deadline entirely, along with the penalties that come with it.