The IRS has officially announced that it will sunset the FIRE system (Filing Information Returns Electronically) after the 2026 tax year. Starting in Filing Season 2027, all filers must use the Information Returns Intake System (IRIS) a modernized platform designed to replace FIRE for information return e-filing.
While the shift reflects the IRS’s long-term digital modernization strategy, it introduces immediate compliance, onboarding, and technical planning challenges for CPAs, payroll teams, banks, insurers, third-party administrators, and government entities.
The FIRE system has been the backbone of IRS information return e-filing for decades. It supports over a dozen forms, including:
But after Tax Year 2026, FIRE will no longer accept submissions.
The Information Returns Intake System (IRIS) is a browser-based platform built by the IRS to streamline e-filing of information returns. While it's already live for Form 1099 series, it will become the mandatory e-file system for all information returns by 2027.
Even if you're an existing FIRE user, you'll need to apply for new IRIS credentials and a TCC via the IRS portal:🔗 IRS IRIS Enrollment Page
The IRS recommends pilot-testing IRIS for 2025 filings (due in January 2026) to avoid disruption. Forms 1099-NEC and 1099-MISC are already accepted via IRIS.
Third-party preparers and payroll providers will need to:
Your small business and enterprise clients should be notified this year if you assist with:
Failure to transition in time could result in:
This is one of the most consequential infrastructure transitions the IRS has made in decades and while it’s framed as a technical upgrade, it has deep implications for compliance, workflow management, and taxpayer communication.
Bizora AI can help CPA firms and tax preparers manage this shift by automating IRIS registration tracking, form validation, and e-file reminders across all supported returns.