IRS IRIS is the Information Returns Intake System, the IRS platform for e-filing Forms 1099 and other information returns. It replaces FIRE, the system businesses used for decades. FIRE takes its last filing on November 19, 2026, so anyone filing 2026 information returns in early 2027 will be filing through IRIS, either directly or through a provider.
Here’s what IRIS is, how it works, and what you need to do before filing season.
Key Takeaways
Here’s what you need to know about IRS IRIS:
- IRIS replaces FIRE. FIRE takes its last filing on November 19, 2026, at 3 p.m. ET.
- There are two ways in: the free Taxpayer Portal, up to 100 returns at a time, or A2A for software and high-volume filers.
- IRIS accepts Forms 1099, 1098, 5498, 3921, 3922, W-2G and 1097-BTC for tax year 2022 and later, plus corrections.
- Filing directly takes an IRIS TCC. A FIRE TCC doesn’t carry over. If a provider files for you under its own TCC, you don’t need one.
- Not everything moves. ACA forms stay on the AIR system, and W-2s still go to the Social Security Administration.
What Does IRS IRIS Stand For?
IRIS stands for Information Returns Intake System. It’s part of the IRS’s push to modernize how it receives information returns. The system it replaces, FIRE, stands for Filing Information Returns Electronically.
How IRS IRIS Works
IRIS has two ways in. Which one you use depends on how many returns you file and what tools you have.
| Channel | Who it’s for | How it works |
|---|---|---|
| IRIS Taxpayer Portal | Small filers | Free IRS website. Key in returns or upload a CSV file, up to 100 returns at a time. |
| IRIS A2A (Application to Application) | Software and high-volume filers | XML files built to the IRS schema, up to 100 MB per submission. Requires IRS testing. |
After you submit, IRIS gives each transmission a status: Accepted, Accepted with errors, Partially accepted or Rejected. Rejected records aren’t kept, so they have to be fixed and sent again. See how to check your IRIS filing status.
Which Forms Can You File Through IRIS?
IRIS accepts information returns for tax year 2022 and later, including:
- All Forms 1099, such as 1099-NEC, 1099-MISC and 1099-INT
- Form 1098 series and Form 1097-BTC
- Forms 3921 and 3922
- Form 5498 series
- Form W-2G
You can also file corrections and request automatic extensions in IRIS. Two things don’t move to IRIS: ACA forms (1094-B, 1094-C, 1095-B and 1095-C) still go through the IRS AIR system, and Forms W-2 are still filed with the Social Security Administration.
If you file 10 or more information returns in total, you generally have to file them electronically. That rule has applied since tax year 2023.
IRS IRIS vs. FIRE: Key Dates
The IRS confirmed the final FIRE deadlines in IR-2026-99:
- November 1, 2026: last day for FIRE test files.
- November 9, 2026: last day to change an existing FIRE TCC application.
- November 19, 2026, at 3 p.m. ET: last day to submit anything through FIRE.
- January 1, 2027: IRIS handles current-year returns, prior-year returns and corrections, including corrections to returns first filed through FIRE.
For what the move means for your filing, see our FIRE retirement guide. For everything else that changes this year, read our roundup of 2026 Form 1099 filing changes.
Do You Need an IRIS TCC?
If you file directly, yes. IRIS uses its own Transmitter Control Code, and a FIRE TCC doesn’t carry over. You apply through the IRIS Application for TCC, which requires an IRS e-Services account. The IRS says a typical application takes about 45 business days, so waiting until January is risky. Topic 802 explains the steps.
If a filing provider submits your returns under its own TCC, you don’t need one.
Your Options for Filing Through IRIS
- File yourself in the Taxpayer Portal. Free, but you need your own IRIS TCC, and larger files have to be split into batches of 100.
- Use filing software that connects to IRIS A2A. You still choose a vendor, set it up and check results.
- Outsource your filing. A provider handles the IRIS submission for you.
1099FIRE files through IRIS under its own IRS-approved A2A credentials. You upload your data to our secure portal, where it’s checked as it comes in, and nothing is filed until you approve PDF copies of your forms. You don’t need your own TCC or ID.me account. Learn more about our IRIS e-filing service.
FAQs About IRS IRIS
Is IRS IRIS free?
Yes. The IRIS Taxpayer Portal is free to use. Software and filing services that connect to IRIS may charge their own fees.
Does IRIS replace the FIRE system?
Yes. FIRE takes its last submissions on November 19, 2026. After that, IRIS is the IRS intake system for the returns FIRE used to handle.
Can I file prior-year returns and corrections through IRIS?
Yes. IRIS accepts returns for tax year 2022 and later, plus corrections. After January 1, 2027, that includes corrections to returns you originally filed through FIRE.
Can I use my FIRE TCC in IRIS?
No. IRIS needs its own TCC. If you plan to file directly, apply for an IRIS TCC well before you need it.
Not ready to set up IRIS yourself? See how we handle IRIS filing or contact us at (480) 706-6474.