FIRE, Extinguished
The IRS has announced the official end to the FIRE system — 3 pm Eastern Time on November 19. We knew this day was coming, but we didn’t know exactly “when.” Now, we do.
Background
The FIRE system — Filing Information Returns Electronically — started many years ago (40 years ago, according to this IRS document). For most of that time, it was the only intake system for e-filing of information forms — all types of 1099s, the 1042-S, and various other forms that fall under the heading of an information form.
In 2023 (for filing of 2022 forms), the IRS launched IRIS — Information Return Intake System. We knew their plan was to retire FIRE, but we didn’t know when. The two systems existed together, with filers able to choose which system they used.
In May of 2025, the IRS announced that it was going to end FIRE at the end of 2026. Some FIRE users thought, perhaps, that the IRS would change its mind on this.
However, it became increasingly clear as time went on that the IRS was serious about ending FIRE. Various documentation released in the first half of 2026 consistently said FIRE would be shut down at the end of 2026, and that IRIS would be the only option for filing 2026 forms in 2027.
And now, in IR 2026-99, the end of the road for FIRE is set as 3 pm Eastern on November 19.
Action
If you have been a FIRE user, you have two options.
ONE: partner with a third-party vendor. There are many such vendors, who can handle electronic filing of your information forms. These vendors are connected to IRIS themselves and handle the technicalities.
TWO: Have your own login to IRIS, as you did with FIRE. Your FIRE login and transmitter code (TCC) will not work in IRIS; you’ll need to apply for a new one.
Whichever option you choose, it is vital to start on the process now. Smaller filers who plan to partner with a vendor may be okay waiting until the last minute (though I don’t recommend it), but larger filers who want to partner with a vendor will find that there are more moving parts than you might think, and there will be an onboarding period. You don't want to be dealing with these things in January.
And if you want to use IRIS yourself, it takes up to 45 days to receive a TCC, and the process of getting a login is a headache, as well (in fact, the login process is the number-one complaint I receive).
This means that, with the end of FIRE now official (including a date and time!), it’s time to start finding a replacement solution, if you haven’t already.
Jason Dinesen, EA, is a distinguished tax professional and educator with a fervent passion for demystifying complex tax concepts. Jason prepares some tax returns each year, but spends most of his professional time teaching on various tax-related topics -- with 1099s being the one everyone comes back to over and over.
He's also the founder of Dinesen Media Ventures, which provides a diverse range of media content, ranging from continuing education programs for accountants and tax professionals to podcast production to radio and journalism content.
Recognized for his sharp tax interpretations, Jason is renowned for promptly analyzing the latest tax updates and IRS guidance, sharing his insights with the professional community. Over his career, he has educated more than 200,000 accounting, tax, and HR professionals on various topics.
Form 1099 was the very first thing he ever taught on, on April 26th, 2012, at a Sheraton Hotel next to a Lowe's in West Des Moines, Iowa.
