The 1099 FIRE to IRIS switch has a hard deadline, and it lands earlier than most write-ups say. The IRS closes the FIRE system on November 19, 2026 at 3 p.m. ET. After January 1, 2027, IRIS becomes the only electronic filing system for information returns, including prior years and corrections.
This post is for any business that e-files 1099s, and for the bookkeepers and CPAs who file on their behalf. If someone in your business holds a FIRE Transmitter Control Code, there is work to do before November, and the IRS has already stopped issuing new FIRE codes.
Every date below comes from the IRS directly, checked on September 2, 2026, against the agency’s FIRE page and its August 24, 2026 reminder.
What the 1099 FIRE to IRIS change actually means
FIRE, the Filing Information Returns Electronically system, has carried bulk 1099 filing for decades. IRIS, the Information Returns Intake System, replaces it. The IRS states that “beginning in 2027, all forms previously supported by FIRE will be available through IRIS.”
Two consequences matter for a business owner.
- Tax year 2026 returns go through IRIS. Those are the 1099s you file in early 2027 for payments made this year.
- Your FIRE code does not carry over on its own. Current FIRE users must complete an IRIS Application for a Transmitter Control Code to file during the 2027 season.
The IRS has also closed the door behind it. The agency says it “is no longer accepting new Information Returns (IR) Applications for Transmitter Control Codes (TCCs)” for FIRE. That is because of the planned retirement. So a business new to e-filing cannot start on FIRE now. IRIS is the only path.
The dates the IRS has published
| Date | What happens |
|---|---|
| Nov. 1, 2026 | Last day to file test returns through the FIRE Trading Partner Test System |
| Nov. 9, 2026 | Last day to make changes to IR Applications for TCCs |
| Nov. 19, 2026, 3 p.m. ET | Last day to file information returns through FIRE |
| After Jan. 1, 2027 | IRIS is the only system, including current year, prior year and corrections |
Both figures come from the IRS FIRE system page and its August 2026 reminder.
Why the December 31 date you may have read is wrong
Several filing-vendor blogs state that FIRE accepts submissions through December 31, 2026. That is incorrect, and the gap is not trivial. The IRS cutoff is November 19 at 3 p.m. ET, roughly six weeks earlier.
Anyone planning around New Year’s Eve would find the system closed for more than a month before they tried. Worse, the correction window closes with it. If you discover an error in a prior-year 1099 in December, FIRE is already gone, so the fix has to go through IRIS with a code you may not hold yet.
Check the IRS page rather than a vendor summary. We link it above for that reason.
What to do before November
The work is administrative, but it takes longer than people expect because identity verification sits in the middle of it.
- Find out who files your 1099s. Many owners assume their CPA does it, while the CPA assumes the bookkeeper does. Settle that first.
- Start the IRIS Application for TCC now. Applications route through IRS identity verification, so start early rather than in October.
- Confirm your software’s plan. If you file through a payroll or 1099 service, ask them directly how they handle the transition and whether you need your own code.
- Clean up vendor records before year end. Missing W-9s, wrong TINs and unclassified contractor payments cause more filing pain than the platform change does.
- File any outstanding prior-year corrections early. Do it while FIRE still works, if that is where your history lives.
Step four is where we see the real damage every January. A platform migration is a one-time inconvenience. A year of contractor payments booked to the wrong account, with no W-9 on file, is a scramble. Our guide to the most common 1099 mistakes covers what to fix now.
Who this affects in Los Angeles
Most small businesses in Los Angeles never touch FIRE or IRIS themselves. Their filing runs through a service or their accountant. Still, the change reaches them in one way. Whoever files needs a valid code before the season starts, and nobody finds a missing code at a good moment.
Businesses that pay many contractors feel it most. Creative agencies, production companies, construction firms and clinics with independent providers issue 1099s in volume. At that volume, a filing failure means penalty exposure rather than a nuisance. If you receive rather than issue payment reports, our post on 1099-K reporting from payment apps covers the other side.
How Books LA handles this
We are a bookkeeping firm in Los Angeles, and 1099 readiness is bookkeeping work long before it is a filing question. Through the fall we reconcile vendor records, chase missing W-9s and confirm contractor classifications. That makes the January filing a formality. Where a client’s CPA files the returns, we agree up front on who holds the code.
Frequently asked questions
When exactly does the IRS FIRE system shut down?
November 19, 2026 at 3 p.m. ET is the last day to file information returns through FIRE, according to the IRS. Testing closes earlier, on November 1, and the last day to change an IR Application for a TCC is November 9. After January 1, 2027, IRIS is the only system.
Do I need a new Transmitter Control Code for IRIS?
Yes. The IRS says current FIRE users must complete an IRIS Application for a Transmitter Control Code to file tax year 2026 returns in the 2027 season. Start it early, because the application runs through IRS identity verification.
Can I still get a FIRE code if I have never filed electronically?
No. The IRS states it is no longer accepting new IR Applications for TCCs for FIRE, because of the planned retirement. Any business starting now applies for IRIS instead.
Which tax year is the first that must use IRIS?
Tax year 2026, meaning the 1099s you file in early 2027 for payments made during 2026. Tax year 2025 returns were the last ones FIRE handled in a normal season.
What happens to prior-year corrections after FIRE closes?
They move to IRIS. The IRS specifies that after January 1, 2027, IRIS is the only information returns electronic filing system, including current year, prior year and corrections. If you expect to correct older filings, handle them before the November cutoff or make sure you hold an IRIS code.
My accountant files my 1099s, so does this affect me?
Indirectly, and it is worth one email. Ask who holds the filing code and whether they have applied for IRIS. Problems here surface in January, when there is no time to fix them. Owners who confirm in the fall avoid the scramble.
Is IRIS free to use?
The IRS offers IRIS as a free online portal for e-filing information returns. Many businesses will still file through payroll or 1099 software rather than the portal itself, so confirm what your provider plans to do.
What should I do first if I am not sure where I stand?
Establish who files, then confirm that person or firm holds an IRIS code. After that, turn to your vendor records: missing W-9s and wrong TINs cause more January problems than the platform change will.
If you would like your vendor records and contractor classifications reviewed before year end, book a short call with Books LA.
General information only, current as of September 2, 2026. Books LA provides bookkeeping services and does not advise on income tax. IRS dates and procedures change, so confirm against irs.gov, and speak with your CPA or enrolled agent about your filing obligations.
