Here's the lowdown
The IRS will stop accepting information returns through FIRE at 3 p.m. Eastern on Nov. 19, 2026.
FIRE transmitter control codes do not replace the IRIS application firms and vendors need for the 2027 filing season.
IRIS offers a free portal for batches of up to 100 returns and an application-to-application route for much larger software transmissions.
FIRE has a hard stop
A tax filing system can have a closing time. For FIRE, it is 3 p.m. Eastern on Nov. 19.
After that hour, the IRS will no longer accept information returns through the decades-old Filing Information Returns Electronically system. The replacement is the Information Returns Intake System, better known as IRIS.
Here is the thing: this is not a slow phaseout. The IRS retirement schedule says FIRE applications already became read-only after Nov. 9. The testing system stopped taking test returns on Nov. 1.
That leaves the final production deadline. Any filer still depending on FIRE has one week to finish the move.
A new name means a new filing path
FIRE was built around formatted files and batch uploads. IRIS has two different doors.
The IRIS Taxpayer Portal is a free web filing system. A user can enter returns by hand or upload a CSV file, with up to 100 returns in a batch. The portal also stores filed forms and lets users download payee copies.
The second door is IRIS Application to Application, or A2A. This is the route for tax software, service providers and large filers. The IRS says A2A can transmit thousands of returns in files up to 100 megabytes.
Both routes can handle corrections and automatic extension requests. That matters because information reporting does not end when the original file is accepted. A wrong taxpayer identification number or payment amount can create another filing job later.
The old TCC does not carry the job
FIRE users need a new transmitter control code before filing through the replacement system. The code identifies the business using the portal or A2A route.
For A2A, the setup goes further. A filer or software provider also needs an API client ID, the correct schema package and successful assurance-test transmissions before sending production data.
Most CPA firms will not build that connection themselves. They will use payroll, accounts payable or information-reporting software that handles the transmission.
But outsourcing the filing does not outsource the risk. A firm still needs to know which vendor is responsible, whether that vendor has completed IRIS testing and how rejected files or corrections will be handled.
What firms should ask this week
Start with the simplest question: Are we filing anything through FIRE today?
The answer may sit outside the tax department. Payroll, finance, accounts payable and outside service providers can all touch forms such as 1099s, 1098s, 5498s and W-2G.
Then map each filing stream to a new path. A small direct filer may use the portal. A software vendor or high-volume filer will probably use A2A.
Finally, keep proof. Save the new TCC, testing status, vendor confirmation and internal owner for each filing process. If a transmission fails during filing season, the team should know who sees the rejection and who fixes it.
Jan. 1 removes the fallback
The Nov. 19 deadline closes FIRE. Jan. 1, 2027 removes any doubt about what comes next.
The IRS says the new platform will be the only electronic system for current-year returns, prior-year returns and corrections after that date. Firms cannot keep FIRE in reserve while they learn the new process.
Bottom line: do not settle for a vendor saying it is ready. Ask for the filing route, the testing status and the person who owns a rejection before the old system goes dark.
