The Internal Revenue Service announced that information return filers currently using the FIRE system must transition to the modernised IRIS platform before the 2027 filing season. The deadline to submit information returns through FIRE is 19 November 2026 at 3 PM ET, after which filers will be unable to access the ageing system.
The US Internal Revenue Service (IRS), in a release on 24 August 2026, has reminded information return filers who currently use the Filing Information Returns Electronically (FIRE) system to prepare now for the system’s retirement and transition to the Information Returns Intake System (IRIS) before the 2027 filing season.
After the November maintenance window, filers will no longer be able to submit information returns through FIRE. Current FIRE users must transition to IRIS to file tax year 2026 information returns during the 2027 filing season.
Key dates to remember
- 1 November 2026: Last day to file test information returns through the FIRE Trading Partner Test System.
- 9 November 2026: Last day to make changes to the Information Returns (IR) Applications for Transmitter Control Codes (TCC).
- 19 November 2026, at 3 PM ET: Last day to file information returns through the FIRE system.
Transitioning to IRIS
IRIS is a modernised system that receives information returns through two channels: the IRIS Taxpayer Portal and IRIS Application to Application. IRIS became available in 2023 as part of a phased transition of forms from FIRE. Beginning in 2027, all forms previously supported by FIRE will be available through IRIS.
The IRIS Taxpayer Portal is a free, web-based filing system that allows filers to e-file up to 100 returns at a time. Filers can enter information manually or upload it using a CSV file. They can also download payee copies and maintain records of completed and filed forms.
Filers who use third-party software or develop their own software can use IRIS Application to Application to e-file larger volumes of information returns.
To prepare for the transition, filers should:
- Complete an IRIS Application for TCC.
- Review available guidance on E-file Information Returns with IRIS.
- Subscribe to IRIS QuickAlerts for updates about system changes, maintenance, and working group meetings.
- Register for IRIS Working Group meetings and review meeting materials.
