IRS Announces E-Filing Changes for Information Returns in 2027

Quick overview: The IRS is retiring its FIRE system and moving affected information return filings to IRIS for the 2027 filing season. This change affects businesses that submit forms such as 1099s and other information returns. This blog explains key deadlines, the new filing system, and how California businesses can work with accounting professionals to manage their federal reporting requirements.

The IRS is changing how businesses file certain tax information returns. Its Filing Information Returns Electronically (FIRE) system is being retired, and the Information Returns Intake System (IRIS) will take over these filings for the 2027 filing season. This change matters to California businesses that report payments to contractors, vendors, and other recipients.

Professional accounting and bookkeeping services can help businesses manage this transition. Accurate records and proper reporting are important for meeting federal filing requirements. Understanding the new system can also help businesses prepare for the upcoming changes.

Why Is the IRS Replacing the FIRE System?

The FIRE system has allowed businesses and tax professionals to submit information returns electronically. These returns include Forms 1099, 1098, 5498, 1042-S, and W-2G, along with other forms supported by the system.

The IRS is moving to IRIS to modernize information-return filing. IRIS already supports several types of information returns. The transition will bring the forms previously filed through FIRE into the newer system.

This change does not affect every federal tax return. Individual and corporate income tax returns use different filing systems. Businesses should understand which information returns are affected and how the change applies to their reporting needs.

When Will the FIRE System Stop Accepting Returns?

The IRS has announced three important dates for current FIRE users:

1. November 1, 2026: Final day to submit test information returns through the FIRE test system.

2. November 9, 2026: Deadline for making changes to existing Information Returns applications for Transmitter Control Codes (TCCs).

3. November 19, 2026, at 3 p.m. Eastern Time: Final scheduled deadline for submitting information returns through FIRE.

After the planned shutdown, FIRE will no longer accept submissions. Starting in January 2027, IRIS will handle the information returns previously filed through FIRE, including corrections and prior-year returns.

These deadlines matter to businesses that depend on outside accounting support. An accounting professional can help identify the affected returns, explain the relevant deadlines, and manage the transition to the new filing system.

How Will the IRIS System Work?

IRIS offers two main filing options. The Taxpayer Portal is a free, web-based service for submitting information returns. The Application-to-Application option allows filers to submit returns through compatible software.

The right option depends on a business’s reporting needs and the number of returns it files. Filers also need an IRIS Transmitter Control Code (TCC) to submit returns through the system. An existing FIRE TCC does not automatically meet this requirement.

Professional accounting support can help businesses understand the application process and coordinate the information needed for accurate filing. This is especially useful for businesses that report payments to many contractors or vendors.

What Does the Change Mean for California Businesses?

California businesses that use FIRE to submit affected federal information returns will need to move to IRIS. These filings may include Forms 1099 used to report certain payments to independent contractors and other recipients.

The transition changes the filing platform, not the underlying reporting rules. Businesses must still meet the requirements that determine which forms they need to file and what information those forms must contain.

Working with accountants in California can help business owners understand their reporting obligations and keep financial records consistent with the information submitted to the IRS. Professional support can also help address discrepancies and coordinate records across bookkeeping and tax reporting systems.

Get Professional Help With Information Return Filing

The IRS transition from FIRE to IRIS brings new filing requirements for businesses that submit information returns. Having accurate financial records and meeting filing deadlines is important for staying compliant.

Anu Agrawal CPA provides accounting and bookkeeping services to help businesses maintain accurate financial records and manage their tax reporting needs. With more than 10 years of experience, the firm offers personalized accounting and tax support to small and medium-sized businesses.

Contact the team to discuss your business’s reporting requirements and get professional help preparing for the IRS filing changes.

FAQs

1. What is changing in the IRS information return filing system?

The IRS is retiring its FIRE system and moving affected information return filings to IRIS for the 2027 filing season, changing how businesses submit returns.

2. When will the IRS FIRE system stop accepting information returns?

The IRS has scheduled November 19, 2026, at 3 p.m. Eastern Time as the final deadline for submitting information returns through FIRE.

3. Which information returns are affected by the FIRE system retirement?

Affected forms include Forms 1099, 1098, 5498, 1042-S, and W-2G, along with other information returns supported by FIRE.

4. How can accounting and bookkeeping services help with information return filing?

Professional accounting and bookkeeping services help businesses maintain accurate financial records, organize payment information, and coordinate reporting details for required federal information returns.

5. Do businesses need a new Transmitter Control Code for IRIS?

Businesses generally need an IRIS Transmitter Control Code to submit returns through IRIS. An existing FIRE code does not automatically replace this requirement.