If your business files Forms 1099, there is an important IRS system change coming.
The IRS is retiring its long-running FIRE (Filing Information Returns Electronically) system and moving information return filing to IRIS (Information Returns Intake System).
For many small business owners, this may sound like a technical IRS update. But if your business files 1099s electronically, it could directly affect how you handle your 2026 information returns during the 2027 filing season.
What Changed
The IRS announced that FIRE will no longer accept information returns after its November 2026 shutdown.
The key dates are:
- November 1, 2026: Last day to file test information returns through the FIRE test system.
- November 9, 2026: Last day to make changes to certain FIRE Transmitter Control Code applications.
- November 19, 2026 at 3 p.m. ET: Last day to submit information returns through FIRE.
Beginning with the 2027 filing season, forms previously filed through FIRE will instead be submitted through IRIS.
This means businesses that have relied on FIRE should not assume they can continue using the same filing process next year.
Who Is Affected
The change is particularly important for businesses that file information returns such as Forms 1099.
For example, your business may issue a Form 1099-NEC when it pays an independent contractor for services, or other Forms 1099 depending on the type of payment involved.
The transition is also relevant to bookkeepers, payroll providers, accounting departments and other organizations that submit information returns electronically.
Businesses using third-party software should also confirm that their software provider will support IRIS for the upcoming filing season.
Why It Matters
This isn’t simply a change in the name of an IRS website.
Once FIRE shuts down, it will no longer be available for submissions—including prior-year returns or corrections. IRS guidance for 2026 information returns now states that IRIS will be the only intake system beginning with tax year 2026 and the 2027 filing season.
There is another reason to prepare early.
Businesses that need an IRIS Transmitter Control Code (TCC) should not wait until January. The IRS notes that a typical IRIS TCC application may take up to 45 business days to process, although actual processing times can vary.
Waiting until it is time to issue 1099s could therefore create an unnecessary filing problem.
What You Should Do
If your business files information returns, now is a good time to determine how they will be filed next year.
Businesses that file their own forms should become familiar with the IRIS Taxpayer Portal and complete an IRIS TCC application when required.
The IRS’s IRIS Taxpayer Portal is free and allows filers to submit up to 100 information returns at a time. Returns can be entered manually or uploaded using a CSV file. The portal can also produce payee copies and maintain records of filed forms.
Businesses with larger filing volumes or those using compatible software may instead use the IRIS Application-to-Application system.
And if your accountant, payroll company or another provider handles your 1099 filing, this is a good time to confirm that the transition is being addressed.
WiseBeing Perspective
January is usually not the best time to discover that the system you used to file your 1099s no longer exists.
For small businesses, this is a good example of why year-end accounting preparation matters.
Before the end of 2026, business owners should know who is responsible for preparing their 1099s, whether vendor information is complete, and how those forms will be filed under the new IRIS system.
A little preparation now can prevent unnecessary work when January filing deadlines arrive.
At WiseBeing Tax & Accounting, we help small business owners organize their accounting and tax reporting so that year-end filing requirements don’t become last-minute surprises.
Official Source
Internal Revenue Service — IR-2026-99
IRS reminder: Information return e-file system transitioning to a new platform
August 24, 2026.
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Disclaimer
This article is provided for general informational purposes only and does not constitute tax, accounting or legal advice. Filing requirements depend on the specific facts and circumstances of each taxpayer or business. Please consult a qualified tax professional regarding your specific situation.