Retirement of FIRE for 1099 E-file

The IRS plans to retire the Filing Information Returns Electronically (FIRE) system used for e-filing 1099s.

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. In May 2026, the IRS also announced that it will no longer accept applications for new users for the FIRE system beginning on July 21, 2026.

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. Starting with tax year 2026, practitioners who previously used the FIRE system will need to 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.