FIRE Is Retiring: A Small-Business IRIS Filing Checklist for 2027

A major IRS filing change is approaching for businesses that submit Forms 1099 and other information returns. The Filing Information Returns Electronically system—usually called FIRE—is being retired. Businesses and filing providers that currently use FIRE must move to the Information Returns Intake System, or IRIS, for tax-year 2026 returns filed during the 2027 filing season.

This is not a reason to panic, but it is a reason to prepare before January. Year-end filing becomes much easier when you decide who will file, confirm access, clean up payee information, and organize your bookkeeping while there is still time to correct missing details.

What is changing from FIRE to IRIS?

In an August 24, 2026 announcement, the IRS said FIRE users must transition to IRIS before the 2027 filing season. After the November maintenance window, FIRE will no longer accept information returns. The IRS listed three important cutoff dates:

• November 1, 2026: Last day to submit test information returns through the FIRE test system.

• November 9, 2026: Last day to change Information Returns applications for existing FIRE Transmitter Control Codes.

• November 19, 2026, at 3 p.m. Eastern: Last day to file information returns through FIRE.

Beginning in 2027, forms previously supported by FIRE will be available through IRIS. The change affects the filing platform, not the basic need to determine which forms your business must issue or whether your underlying records are accurate.

Does every small business need an IRIS account?

Not necessarily. Start by identifying who actually files your information returns. If your accountant, bookkeeper, payroll company, or another filing service submits them, ask whether that provider is handling the IRIS transition. Do not create duplicate filings simply because your business paid the contractors.

If your business files returns directly, you will generally need an IRIS Transmitter Control Code. The IRS describes this as a five-digit code that identifies the business when it files through IRIS. A FIRE code does not automatically serve as an IRIS code.

The IRS IRIS information page explains two filing channels. The free Taxpayer Portal allows up to 100 returns at a time, entered manually or uploaded by CSV file. It can also produce payee copies and retain records of completed and filed forms. Businesses or providers handling larger volumes through compatible software can use IRIS Application to Application.

Seven steps to take before year-end

1. Confirm who owns the filing task. Write down whether the business, its bookkeeper, its accountant, its payroll provider, or another service will prepare and submit each type of information return. Record the responsible person and the date by which bookkeeping records must be delivered.

2. Choose the filing route. If you file directly, decide whether the Taxpayer Portal fits your volume or whether you use software that connects through IRIS Application to Application. Small businesses with fewer returns may find the portal’s manual entry or CSV upload practical.

3. Apply for IRIS access if you need it. Do not assume a FIRE account will carry over. Follow the IRS instructions to apply for the appropriate IRIS Transmitter Control Code and make sure the authorized users can sign in before filing season.

4. Collect current Forms W-9. Review vendors and contractors paid during 2026. Make sure the legal name, business name, address, and taxpayer identification number in your records match the signed Form W-9. Resolve missing or obviously inconsistent information before January.

5. Review payment totals and classifications. Separate contractor payments from employee wages, reimbursements, product purchases, personal transactions, and payments handled by third-party settlement organizations when appropriate. The filing platform cannot correct a bookkeeping classification error.

6. Test your export or CSV process. If you plan to upload a file, review the current IRS formatting instructions and compare required fields with the data in your accounting system. A small test file can reveal missing addresses, tax IDs, form types, or incompatible columns.

7. Create a filing record folder. Save copies of filed forms, submission confirmations, rejected-file notices, corrections, payee delivery records, and the source reports used to prepare the forms. Name files consistently so they can be found later.

Do not confuse the filing system with the reporting rules

IRIS determines how information returns reach the IRS. It does not determine whether a payment is reportable. Form selection, thresholds, deadlines, and exceptions still depend on the payment, the payee, and current tax rules.

For example, the federal reporting threshold for many qualifying 2026 contractor payments changed. Our earlier guide, 2026 Form 1099-NEC Threshold: What Small Businesses Need to Track, explains the related bookkeeping steps. Even when a payment falls below a federal reporting threshold, keeping a complete vendor ledger and a current Form W-9 can still make tax preparation and expense support easier.

Common transition mistakes to avoid

• Waiting until January to discover that no one has IRIS access.

• Assuming the business needs its own account when a filing provider already submits the forms.

• Treating an old FIRE code as if it were an IRIS code.

• Uploading totals before reconciling contractor payments to the general ledger.

• Using nicknames, outdated addresses, or incomplete taxpayer identification information.

• Correcting a rejected file without documenting what changed.

• Filing both through a provider and directly, creating duplicates.

The safest approach is to connect the filing plan to the bookkeeping close. Reconcile payment accounts, review vendor totals, resolve uncategorized transactions, and document adjustments before information returns are prepared.

A practical timeline for the rest of 2026

In September and October, decide who will file and confirm whether an IRIS code is needed. By November, test access and review the IRS cutoff dates for FIRE. In December, request missing Forms W-9, reconcile vendor payments, and prepare a preliminary list of possible information-return recipients. In January, complete the final review, file through the agreed channel, distribute payee copies, and save acceptance confirmations.

That schedule spreads the work across several short reviews instead of creating one large year-end scramble. It also gives your accountant or bookkeeper time to answer questions while corrections are still manageable.

The practical takeaway

FIRE’s retirement is primarily a process change, but process changes can expose weak records. Small businesses that confirm filing responsibility, secure IRIS access when needed, clean up Forms W-9, and reconcile contractor payments now will be in a much better position when the 2027 filing season begins.

This article provides general bookkeeping information and is not legal or tax advice. Filing requirements depend on your facts and current guidance. Consult a qualified tax professional about your business’s specific obligations.

Get Help Organizing Your Year-End Books