The IRS FIRE system closes Nov 19, 2026: how to e-file your 1099s through IRIS

What happens to FIRE on Nov 19, 2026

FIRE (Filing Information Returns Electronically) is the IRS system many businesses and preparers have used to e-file 1099s. The IRS is retiring it, and in IR-2026-99 (Aug 24, 2026) it set the last dates:

The IRS has also stopped taking new FIRE TCC applications. If you filed through FIRE last season, that code will not work in IRIS: the IRIS code "can only be used for IRIS", and current FIRE users must complete an IRIS application.

If you planned to send a correction or a late 2025 form through FIRE, send it before 3 p.m. Eastern on Nov 19. After that, it goes through IRIS.

IRIS: the Taxpayer Portal or Application to Application

IRIS takes returns through two channels.

The IRS calls the portal free and web based. It is what most small businesses that file their own forms will use: you type each 1099 or upload the IRS's CSV template, then download the copies you owe your contractors.

The IRIS page posts CSV templates by tax year. As of Oct 18, 2026 the newest one listed is for tax year 2025, so check for the 2026 template before you build your file.

An e-filed return counts as on time if you submit it through IRIS by 11:59 p.m. on the due date.

Who needs an IRIS TCC, and how long it takes

A Transmitter Control Code is the 5-digit code that identifies whoever sends the returns. The IRIS application asks for a role:

• Issuer: a business that files only its own information returns. This is you if you file your own 1099s.
• Transmitter: a third party that files for other businesses, such as a CPA firm or a filing service.

You cannot pick both. What you need before you start:

• An EIN. The IRS requires one to apply for a TCC, so a sole proprietor who files under a Social Security number needs an EIN first.
• The right number of people. A sole proprietorship, S corporation or single-member LLC needs at least one Responsible Official and one contact. Other businesses need at least two of each.
• Their details. For each person on the application: SSN or ITIN, date of birth, citizenship, email, title and phone. Each Responsible Official signs in to an IRS account and signs the application with a 5-digit PIN.

The IRS says the typical application is processed within 45 business days, and that processing times vary. That is a range, not a date. Our own estimate: an application sent Monday, Oct 19 that takes the full 45 business days (skipping weekends, Veterans Day and Thanksgiving) comes back around Tuesday, Dec 22. That is why the time to apply is now. Once issued, the TCC works year after year.

Do you have to e-file? The 10-return rule

If you file 10 or more information returns for the year, you must e-file them. The count runs across every type of return, and the IRS says it includes Forms W-2 filed with the Social Security Administration.

Say a cleaning company files these for 2026:

Ten returns, so everything must be e-filed: the four W-2s with the Social Security Administration and the six 1099s through IRIS. With three employees the total would be 9, and paper would still be allowed.

The new threshold helps here. For 2026 payments, a contractor needs a 1099-NEC only at $2,000 or more, so some businesses will file fewer forms than last year. Our post on the $2,000 1099-NEC threshold covers who still gets one.

What to do this month if you file your own 1099s

1. Decide who files. If your CPA or a filing service will, skip to the next section.
2. Get an EIN if your business does not have one.
3. Apply for an IRIS TCC as an Issuer, choosing the Taxpayer Portal. Do it before November ends.
4. Check sign-in. Every Responsible Official needs an IRS account and a PIN to sign the application.
5. Collect Forms W-9 from every contractor you expect to pay $2,000 or more in 2026.
6. Total each contractor's 2026 payments once December is reconciled, leaving out card and payment app payments, which are reported on Form 1099-K instead.
7. Count every information return, W-2s included, against the 10-return rule.
8. File by Feb 1, 2027. When the 2026 CSV template is posted, fill it from your totals, upload it, and send recipient copies by the same date.

If your books are in BooksGPT, the 1099 worksheet handles step 6: it totals what you paid each contractor, takes out card payments, applies the $2,000 threshold and exports Excel or CSV. It does not file with IRIS. Set up your contractors so the totals are complete.

If your CPA or a filing service files for you

You do not need your own TCC. A firm that files for other businesses applies as a Transmitter and sends your returns under its code. What you still own:

• Ask whether they have their IRIS TCC. A firm that filed through FIRE needs a new one too.
• Ask when they need your data, and send the contractor list and W-9s by then.
• Remember the deadline is yours. The 1099-NEC is due Feb 1, 2027, and there is no automatic extension for it: a Form 8809 request for the 1099-NEC is not granted automatically.

Mistakes that cost filers in January

• Waiting until January to apply for the TCC. At up to 45 business days, a January application may not come back before Feb 1.
• Assuming the FIRE code still works. IRIS needs its own TCC.
• Filing the same forms on paper and electronically. The IRS says that if you e-file, do not file the same returns on paper.
• Counting only 1099s toward the 10. W-2s count too.
• Expecting an automatic extension for the 1099-NEC. There is none.