By Abhinav Chhabra, Ledger Brigade | 20 October 2026

If your business files Forms 1099 electronically, the system you used last year is about to stop working. The IRS is retiring FIRE (Filing Information Returns Electronically), and it stops accepting submissions on November 19, 2026, at 3 p.m. Eastern Time. From the 2027 filing season, every information return that used to go through FIRE must be filed through the IRS's newer system, IRIS (Information Returns Intake System).

That includes the 2026 Forms 1099-NEC you'll send to contractors in January, prior-year returns and corrections. And because getting IRIS access can take weeks, the time to act is now, not in January.

What's changing

The IRS confirmed the timeline in its reminder IR-2026-99 on August 24, 2026:

DateWhat happens
November 1, 2026Last day to send test files through the FIRE test system
November 9, 2026Last day to change an existing FIRE application for a Transmitter Control Code (TCC)
November 19, 2026, 3 p.m. ETFIRE stops accepting information returns
January 1, 2027 onwardIRIS is the only IRS e-file system for these returns, including prior-year returns and corrections
February 1, 2027Forms 1099-NEC due to contractors and the IRS (January 31 falls on a Sunday)

Two details catch people out:

  • Your FIRE access doesn't carry over. A FIRE Transmitter Control Code (TCC) can't be used in IRIS. You need a separate IRIS Application for TCC.
  • Approval isn't instant. The IRS says an IRIS TCC application can take up to 45 days to process. Apply today and you might not have access until early December, which is still in time for the February deadline, but only just if anything goes wrong.

Does this affect you?

It depends on who actually files your 1099s:

How your 1099s are filed todayWhat you need to do
You (or your bookkeeper) upload files directly to the IRS through FIREApply for an IRIS TCC now, and test the new process before January
Your payroll provider, accounting software or a 1099 filing service files for youYou usually don't need your own TCC, but confirm in writing that the provider is set up to file through IRIS
Your accountant files for youAsk whether they've completed their own IRIS transition
You file on paperNo system change for you, but you can only file on paper if you have fewer than 10 information returns in total for the year (W-2s count too)

How IRIS works

IRIS has two ways in:

  • The IRIS Taxpayer Portal: a free, web-based option that lets you e-file up to 100 returns at a time. You can type in each form, or upload a spreadsheet (CSV) file. This suits most small businesses with a modest number of contractors.
  • IRIS Application to Application (A2A): for software providers and high-volume filers, who send files directly from their systems. It needs extra setup and IRS testing.

IRIS doesn't change what you report or when it's due. It changes how you send it.

Don't forget the other 1099 change for 2026

For payments made in 2026, the reporting threshold for Forms 1099-NEC and 1099-MISC rises from $600 to $2,000. Fewer contractors may need a form, but you still need accurate vendor records to know who crosses the line. We explained this in our earlier guide to the new $2,000 threshold.

Your 30-day checklist

Prefer a printable version? Download the free checklist and tracker below.

  1. Find out how your 1099s were filed this year. Check whether you, your bookkeeper or a provider used FIRE.
  2. If you filed directly through FIRE, apply for an IRIS TCC this week. Allow up to 45 days for approval.
  3. If a provider files for you, get written confirmation that they're IRIS-ready for the 2027 season.
  4. File any outstanding FIRE corrections for tax year 2025 before November 19, 3 p.m. ET. After that, corrections also go through IRIS.
  5. Clean up your vendor records now: collect missing Forms W-9, check names and taxpayer identification numbers, and total 2026 payments per contractor against the new $2,000 threshold.
  6. Decide how you'll file in January: the IRIS Taxpayer Portal (manual entry or CSV upload) or a provider.
  7. Put February 1, 2027 in your calendar for 1099-NEC filing and contractor copies.

Free downloads (no sign-up needed)

Frequently asked questions

Is November 19 the deadline for filing my 2026 1099s? No. It's the last day the old FIRE system accepts anything. Your 2026 Forms 1099-NEC are still due February 1, 2027, but they must be filed through IRIS.

I've never used FIRE. Does this affect me? Not directly. If a provider files your 1099s, confirm they're ready for IRIS. If you'll file electronically yourself for the first time, you'll need an IRIS TCC.

Can I still use my FIRE TCC? No. IRIS needs its own TCC, through a separate IRIS Application for TCC.

Is the IRIS Taxpayer Portal free? Yes. The IRS doesn't charge for filing through the portal.

What happens if I miss the deadline because my IRIS access isn't ready? The IRS can charge penalties for each form filed late or not at all, and the amount grows the longer it goes unfiled. Starting now avoids that risk.

Which contractors need a 1099 at all? Use our free Form 1099-NEC checker before you file through IRIS.

Talk to us

Not sure who files your 1099s, or whether your vendor records are ready? Email hello@ledgerbrigade.com or book a free diagnostic call. We'll help you get your contractor records, W-9s and payment totals in order before January. Our team includes qualified US CPAs. The call is general guidance only, not preparation or filing of information returns.

Disclaimer: This article is general information, not tax or legal advice. IRS systems and timelines can change. Check the IRS's IRIS and FIRE pages for the latest updates.

Sources

  • IRS, IR-2026-99, "IRS reminder: Information return e-file system transitioning to a new platform" (August 24, 2026): irs.gov
  • IRS, E-file information returns with IRIS: irs.gov
  • IRS, IRIS Application for TCC: irs.gov