Your Business Has Until November 19 to Escape a Dying IRS Filing System

A filing system that's been running since the 1980s is finally shutting off

If your business files 1099s, W-2Gs, or other information returns electronically with the IRS, there's a good chance you've never had to think about the Filing Information Returns Electronically system, better known as FIRE. It's been the quiet backbone of electronic information-return filing since the 1980s, and most small business owners only interact with it through their payroll provider, accountant, or tax software without ever knowing its name.

That's about to change. The IRS is retiring FIRE and replacing it with a newer platform called the Information Returns Intake System, or IRIS. FIRE stops accepting returns after November 19, 2026, at 3 p.m. ET, and the system will be fully decommissioned in January 2027. From that point forward, IRIS is the only electronic filing option for information returns — meaning every business that currently relies on FIRE needs a plan before the deadline hits.

Why this affects more small businesses than you'd think

Since 2024, the IRS has required any filer submitting 10 or more information returns in total — combining W-2s, various 1099 types, and other forms — to file electronically rather than on paper. That threshold pulled a huge number of small businesses into electronic filing who might otherwise have mailed in paper forms, and many of them have been routed through FIRE ever since, often without realizing it because their payroll software or accountant handled the technical side.

If you pay contractors, freelancers, or vendors and issue 1099-NEC or 1099-MISC forms — which is common for businesses that work with independent contractors rather than employees — this transition applies to you, even if you've never personally logged into FIRE.

The catch: your old credentials won't carry over

Here's the detail that catches business owners off guard. Your existing FIRE Transmitter Control Code, the ID that authorizes you to file electronically, does not transfer to IRIS. You have to apply for a brand-new, IRIS-specific Transmitter Control Code through the IRS's online application system.

The application itself typically processes within about 24 hours, but the IRS notes it can take up to 45 days in some cases. That gap matters: if you wait until the FIRE shutdown date to start the process, you could find yourself without a valid way to file at all right as your 1099 deadlines for the 2026 tax year approach in early 2027.

Two ways to file under IRIS

The system splits filers into two paths depending on volume:

• Under 200 returns: You can use the IRIS Taxpayer Portal, a free, web-based tool where you manually enter data or upload a spreadsheet — no separate software required.
• 200 returns or more, or filers using third-party software: You'll need the Transmitter Control Code to file through the system-to-system application programming interface, typically via your existing payroll or tax software provider.

What to actually do before November 19

The IRS and tax professionals tracking this transition all point to the same core advice: don't wait for the deadline to force your hand.

• Confirm who currently files your information returns. If you use a payroll provider or accountant, ask them directly whether they've already migrated your filing setup to IRIS, and whether you need to apply for anything on your end.
• Apply for your IRIS Transmitter Control Code now if you file directly. Given the application can take up to 45 days, applying in the fall gives you a comfortable buffer before 2026 tax-year forms are due in early 2027.
• Check whether you even need a TCC. If your total information return volume is under 200, the IRIS Taxpayer Portal may let you skip the TCC application entirely and file directly online.
• Have your business information ready. The application process draws on your business's EIN and basic entity details, so make sure that information is current and accurate before you start.
• Don't confuse this with other 2026 1099 changes. The IRS has also adjusted reporting thresholds this year, including raising the threshold that triggers a 1099 form for certain payments. Those threshold changes are separate from the FIRE-to-IRIS system migration — you can owe a 1099 filing obligation and still need to sort out which system you'll file it through.

Why the IRS is making the switch

FIRE was built decades ago on older technology, and by the IRS's own account it has become increasingly costly and difficult to maintain securely. IRIS was designed as a modern replacement with a friendlier interface for smaller filers, built-in error checking before submission, and the ability to file directly online without needing separate transmission software for lower-volume filers. For very small businesses that have historically outsourced 1099 filing entirely because the old system felt intimidating, the free Taxpayer Portal option may actually make self-filing more realistic going forward.

The bottom line

This isn't a change most small business owners will notice until the moment their accountant or software provider tells them their usual filing method no longer works. The businesses that come out ahead are the ones who ask the question now — before Thanksgiving, and well before the crunch of 1099 season in January — rather than discovering the problem while trying to file on deadline.

Photo by Romain Dancre on Unsplash