IRIS for 1099 E-file

The IRS has confirmed its plans to retire the Filing Information Returns Electronically (FIRE) system used for e-filing 1099s. In a September 20, 2026, email, the IRS warned that there were 60 days left until the FIRE system is retired.

Until now, in recent years, there have been two systems available to electronically file Forms 1099, the FIRE system and the Information Returns Intake System (IRIS) system.

Beginning with the 2027 filing season for tax year 2026 forms, only the IRIS system will be available.

Businesses that file 10 or more Forms W2 and 1099 must electronically submit those forms, and practitioners who e-file Forms 1099 on behalf of clients have been able to use either the FIRE or IRIS systems to do so.

Even if practitioners previously used the FIRE system, they must now separately enroll to use the IRIS system.

Information about enrolling in the IRIS system is available from the IRS at https://www.irs.gov/pub/irs-pdf/p5903.pdf, and information about using the IRIS system is available at: https://www.irs.gov/pub/irs-pdf/p5717.pdf

Practitioners who are not yet enrolled to use the IRIS system should plan to enroll well before the end of the year. CFS Tax Software Inc. (www.taxtools.com) has helpful guides for both the IRIS registration and e-filing process, and they offer software for electronically submitting Forms 1099 and W-2.

In our seminars this December and January, we will discuss this change along with the many new federal provisions for 2026 from OBBBA and from newly issued regulations and guidance.

Are you registered for one of our upcoming seminars in December and January? If you are not already registered, register here so you’ll be fully prepared with what you need to know.