IRS Transitioning to New Electronic Filing System: What You Need to Know

The Internal Revenue Service (IRS) is updating its electronic filing system for information returns. The current system, known as FIRE (Filing Information Returns Electronically), will be replaced by a new platform called IRIS (Information Returns Intake System). This transition is important for businesses, organizations, and tax professionals who regularly file information returns. Understanding the timeline and requirements for this change is key to ensuring smooth and timely tax filings.

The IRS has set specific dates for this transition. The FIRE system will accept electronic submissions until November 19, 2026, at 3 p.m. Eastern Time. After this date, the FIRE system will no longer be available for filings. Starting January 1, 2027, IRIS will be the sole electronic filing system for these types of returns. This means any information returns that were previously filed through FIRE must now be submitted through IRIS.

Understanding the IRIS System

IRIS is designed to be the IRS’s primary platform for electronic filing of information returns. It offers different ways for filers to submit their documents, catering to various needs and volumes. These options include a taxpayer portal for smaller or manual filing tasks and an Application to Application (A2A) channel for those who need to transmit larger volumes of returns.

Filing Routes with IRIS

IRIS provides flexibility in how information returns can be filed. For smaller tasks or when manual entry is preferred, the IRIS Taxpayer Portal is available. This portal allows users to enter return information directly or upload data from a CSV file. It has a limit of 100 returns per submission, but filers can make multiple submissions if needed.

For businesses and tax professionals dealing with higher volumes of returns, the IRIS Application to Application (A2A) channel is the recommended route. This method uses software to send returns directly to the IRS. It is designed for efficiency and handling large amounts of data.

A third option involves using a service provider or payroll vendor. In this scenario, the provider transmits the returns on behalf of their client. This can be a convenient choice for those who prefer to outsource the filing process.

Key Changes for Direct Filers

A significant change for direct filers is that their existing FIRE credentials will not work with the new IRIS system. Anyone planning to transmit returns directly through IRIS will need to obtain a new Transmitter Control Code (TCC) specifically for IRIS. This process requires an application, and the IRS notes that processing can take up to 45 business days. Therefore, it is crucial for direct filers to apply for their IRIS TCC well in advance of the January 1, 2027, deadline.

If you use a service provider or payroll vendor to file your information returns, it’s important to confirm their readiness for the IRIS transition. Ask your provider if they are prepared to submit through IRIS and whether you need to take any specific actions on your end to support their filing process. In many cases, clients using a service provider may not need to obtain their own IRIS TCC.

Important Dates and Deadlines

The transition to IRIS involves several key dates that filers must be aware of:

• November 1, 2026: This is the final day to file test information returns through the FIRE Trading Partner Test System.
• November 9, 2026: This marks the last day to make any changes to Information Returns (IR) applications for Transmitter Control Codes (TCCs).
• November 19, 2026, at 3 p.m. ET: This is the final day and time that the IRS will accept electronic filings through the FIRE system.
• January 1, 2027: IRIS officially becomes the only IRS electronic filing system for these information returns.

It is important to remember that these system dates are separate from the individual filing deadlines for each specific tax form. Filers must continue to adhere to the due dates for each information return they are required to submit.

Navigating the Transition

To ensure a smooth transition to IRIS, filers should take proactive steps. First, determine whether you will file directly or use a service provider. If filing directly, begin the application process for an IRIS TCC immediately, keeping in mind the processing time. If using a provider, communicate with them to confirm their transition plans and any required actions from your side.

Always refer to the official IRS guidance on IRS.gov for the most up-to-date information regarding the IRIS system, TCC applications, and filing procedures. The IRS has provided specific information and instructions for this transition, and staying informed is essential for compliance. Remember that the FIRE credential will not transfer to IRIS, and a new TCC is required for direct transmitters.

Frequently Asked Questions