How to electronically file original 1099? | IRS FIRE

Original data is something you have never transmitted to the IRS before.

A late original is not a correction. If you never transmitted certain data to the IRS, then put together a file with just the records that have never been transmitted and upload as originals. If the file is past the due date, it's considered a late original and may be subject to a penalty. Even if its late, transmit the data to the IRS.

1. Log into the site fire.irs.gov


2. Click Continue to the Main Menu.


3. Click Send Information Returns


4. Type in the TCC and TIN.




5. Verify your transmitter information. Make sure your e-mail address is current.
6. Select Original as the transmission type.



7. Type in the PIN.



8. Click Choose File and find the fire.txt file and click Upload