On August 24, 2026, the IRS announced in IR-2026-99 that the Filing Information Returns Electronically system, known as FIRE, will retire after its November maintenance window. Current FIRE users must transition to the Information Returns Intake System, or IRIS, to file tax year 2026 information returns during the 2027 filing season.
Key FIRE Deadlines
The IRS identified three dates for current FIRE users:
- November 1, 2026: Last day to file test information returns through the FIRE Trading Partner Test System
- November 9, 2026: Last day to change Information Returns applications for Transmitter Control Codes
- November 19, 2026, at 3 p.m. Eastern time: Last day to file information returns through FIRE
After the transition, forms previously supported by FIRE will be available through IRIS beginning in 2027.
Two Ways to File Through IRIS
The IRS describes two IRIS filing channels:
- IRIS Taxpayer Portal: A free web-based option that lets filers enter information manually or upload a CSV file and e-file up to 100 returns at a time
- IRIS Application to Application: An option for filers using third-party or internally developed software to submit larger volumes
The portal also lets filers download payee copies and maintain records of completed and filed forms.
How Current FIRE Users Can Prepare
The IRS recommends that filers complete an IRIS Application for a Transmitter Control Code, review its IRIS filing guidance, and subscribe to IRIS QuickAlerts for system and maintenance updates. The agency also holds monthly IRIS Working Group meetings, which require registration for each meeting.
Businesses should confirm which information returns they need to file, which IRIS channel fits their volume and process, and whether their software provider is ready for the transition. Filing duties and deadlines depend on the forms and the filer’s circumstances.
Why It Matters for Schedule C Filers
Many sole proprietors will not use FIRE or IRIS directly. However, a Schedule C business that files information returns electronically—or works with a payroll, accounting, or filing provider that does—should make sure the transition does not interrupt its 2027 filing process.
Keep contractor and other filing records organized, verify recipient information before deadlines, and retain proof of completed submissions. Simple-C helps Schedule C filers organize business transactions and supporting records — making it easier to prepare accurate information for filing or for a tax professional.
This article provides general information, not tax advice. Information-return requirements and filing procedures vary. Confirm current instructions and deadlines on IRS.gov or with a qualified tax professional.