IRS shuts FIRE 1099 e-file system Nov. 19; filers must move to IRIS

FIRE, the IRS system for e-filing 1099s and other information returns, stops taking filings on Nov. 19, 2026; anyone still on it must move to IRIS before tax year 2026 forms are due.

Key points

• Three deadlines to note: test filings through FIRE end Nov. 1, changes to existing FIRE-era (IR) transmitter control code applications close Nov. 9, and the last live filing window shuts Nov. 19 at 3 p.m. Eastern.
• IRIS's free web portal accepts up to 100 returns per submission, typed in by hand or uploaded as a CSV, which is plenty for a freelancer or small studio paying a few contractors.
• IRIS's application-to-application channel handles bigger batches for anyone filing through third-party or in-house software. Both routes need an IRIS transmitter control code, per the IRS's IRIS filing page, and the IRS tells filers to apply for one now.
• For updates during the changeover, the IRS is steering filers toward IRIS QuickAlerts and IRIS working-group meetings held the second Wednesday of every month, with fresh registration needed each month.

Why it matters

If MakeAndUpdate or a student side business paid any contractor this year who needs a 1099, and you e-file it yourself, that filing will go through IRIS, a platform you may never have logged into, once tax year 2026 returns come due in 2027. Requesting an IRIS transmitter control code this fall keeps the switch off your plate during the busiest weeks of tax season. Filers with fewer than 10 information returns to file in a calendar year, counting W-2s and most other types together, can still file on paper, according to IRS Topic 801.

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