The IRS is retiring the Filing Information Returns Electronically system, commonly known as FIRE, and replacing it with the Information Returns Intake System, or IRIS.
Beginning with the 2027 filing season for tax year 2026 returns, IRIS will become the only IRS electronic filing system for information returns that were previously submitted through FIRE. This includes current-year returns, prior-year returns, corrections and automatic extension requests. The IRS has also stopped accepting new FIRE Transmitter Control Code applications as part of the transition.
Why IRIS A2A Is Offered as a Filing Service
IRIS A2A allows an approved transmitter to communicate directly with the IRS. Building the connection requires specialized software, an IRIS A2A Transmitter Control Code, an API Client ID, security certificates, IRS schema implementation, and successful communication testing through the IRIS Assurance Testing System..
The challenge is not limited to the time required to develop and test the software. An approved A2A connection is tied to the credentials and authorization of the business acting as the transmitter. Those credentials cannot simply be packaged with downloadable software and shared among every software purchaser.
A business that purchases software and wants to transmit its own returns through IRIS A2A must obtain its own IRIS TCC, complete its own API Client ID and security setup, connect those credentials to the software, and successfully complete the required IRS communication testing. The software developer’s approved TCC and API credentials do not automatically authorize each customer to transmit directly to the IRS.
An IRIS filing service solves this problem by remaining the authorized transmitter. The service maintains one approved A2A channel and uses its own transmitter credentials to submit returns for multiple clients. Clients provide their filing data to the service, but they do not need to develop an A2A connection, obtain their own transmitter credentials, or complete IRS testing because they are not directly transmitting the returns.
This is why IRIS A2A is often more practical as a managed filing service than as standalone downloadable software. The service maintains the connection, updates the system when IRS specifications change, transmits the returns, retrieves acknowledgments, and helps resolve rejected records on the client’s behalf.
The filing service prepares the return data, generates the required forms, transmits the information through IRIS, and retrieves the IRS acknowledgment.
Which Forms Can Be Filed Through IRIS?
IRIS supports a broad range of information returns previously filed through the FIRE system. For the current processing year, the IRS lists the following forms as available through IRIS:
- Form 1042-S — Foreign Person’s U.S. Source Income Subject to Withholding
- Form 1097-BTC — Bond Tax Credit
- Form 1098 — Mortgage Interest Statement
- Form 1098-C — Contributions of Motor Vehicles, Boats, and Airplanes
- Form 1098-E — Student Loan Interest Statement
- Form 1098-F — Fines, Penalties, and Other Amounts
- Form 1098-Q — Qualifying Longevity Annuity Contract Information
- Form 1098-T — Tuition Statement
Forms in the 1099 Series
IRIS supports many commonly filed Forms 1099, including:
- Form 1099-A — Acquisition or Abandonment of Secured Property
- Form 1099-B — Proceeds From Broker and Barter Exchange Transactions
- Form 1099-C — Cancellation of Debt
- Form 1099-CAP — Changes in Corporate Control and Capital Structure
- Form 1099-DA — Digital Asset Proceeds From Broker Transactions
- Form 1099-DIV — Dividends and Distributions
- Form 1099-G — Certain Government Payments
- Form 1099-INT — Interest Income
- Form 1099-K — Payment Card and Third-Party Network Transactions
- Form 1099-LS — Reportable Life Insurance Sale
- Form 1099-LTC — Long-Term Care and Accelerated Death Benefits
- Form 1099-MISC — Miscellaneous Information
- Form 1099-NEC — Nonemployee Compensation
- Form 1099-PATR — Taxable Distributions Received From Cooperatives
- Form 1099-Q — Payments From Qualified Education Programs
- Form 1099-QA — Distributions From ABLE Accounts
- Form 1099-R — Distributions From Pensions, Annuities, Retirement Plans and IRAs
- Form 1099-S — Proceeds From Real Estate Transactions
- Form 1099-SA — Distributions From an HSA, Archer MSA or Medicare Advantage MSA
- Form 1099-SB — Seller’s Investment in Life Insurance Contract
Employee Stock Plan Forms
IRIS also supports:
- Form 3921 — Exercise of an Incentive Stock Option
- Form 3922 — Transfer of Stock Acquired Through an Employee Stock Purchase Plan
These forms are commonly filed by corporations, stock plan administrators, and businesses that offer qualifying employee equity compensation programs.
Forms in the 5498 Series
Retirement plan trustees, account custodians, financial institutions, and state programs can file:
- Form 5498 — IRA Contribution Information
- Form 5498-ESA — Coverdell ESA Contribution Information
- Form 5498-QA — ABLE Account Contribution Information
- Form 5498-SA — HSA, Archer MSA or Medicare Advantage MSA Information
Other Information Returns
IRIS also supports:
- Form W-2G — Certain Gambling Winnings
The IRS continues to expand IRIS as additional forms and reporting requirements are introduced.
New and Recently Introduced Information Returns
The IRS is also introducing several information returns that will affect the 2027 filing season.
- Form 1098-VLI — Vehicle Loan Interest Statement
A new form for lenders and other recipients of vehicle loan interest. It reports $600 or more of interest received on a specified passenger vehicle loan, along with information about the vehicle and loan. - Form 1099-LPS — Long-Term Care Premiums Paid Statement
A new form for issuers of certified long-term care insurance. It reports premiums and charges paid when the issuer provides a long-term care premium statement to a defined contribution plan in connection with a request for a qualified long-term care distribution. - Form 5498-TA — Trump Account Contribution Information
A new form used by trustees to report activity in Trump Accounts. It includes pilot-program and qualified general contributions, rollover contributions, employer contributions, other contributions, basis, and year-end fair market value. - Form 1099-DA — Digital Asset Proceeds From Broker Transactions
Brokers use the form to report proceeds from digital asset sales and other reportable dispositions.
Frequently Asked Questions
Can I use my existing FIRE TCC with IRIS?
No. A FIRE TCC does not transfer to IRIS. A business that wants to file directly must apply for a separate IRIS TCC. When you use our filing service, we transmit through our existing IRIS TCC and approved A2A channel, so you do not need to obtain your own.
Do I need to set up my own IRIS account if I use a filing service? No. A filing service that handles IRIS transmission on your behalf uses its own TCC and credentials, so you don’t need to register for IRIS access yourself.
When does FIRE stop working? FIRE remains available through the 2026 filing season for tax year 2025 returns. After January 1, 2027, IRIS will be the only IRS electronic filing system for the information returns previously submitted through FIRE, including current-year returns, prior-year returns, and corrections.
What information do I need to provide to use the filing service?
You provide the issuer and recipient information in our Excel template. We review the data, generate the forms, and provide copies for your approval before transmitting the returns through IRIS.
Will I be able to review the forms before they are filed?
Yes. We generate the completed forms from your data and allow you to review them before transmission. Nothing is submitted to the IRS until the filing is approved.
What happens after my returns are transmitted?
We retrieve the IRS acknowledgment and confirm whether the transmission and individual records were accepted. If the IRS identifies a rejected record, we review the error and explain what information must be corrected.
What happens if one of my returns is rejected?
A rejected return can generally be corrected and retransmitted after the underlying problem is resolved. Common issues include missing required information, an invalid taxpayer identification number, an incorrect filing value, or a name and TIN mismatch.
Can I still file corrections for prior years once IRIS becomes mandatory?
Yes. IRIS supports corrections and information returns for tax year 2022 and later, subject to the forms available for the particular filing year. After January 1, 2027, the IRS states that prior-year electronic filings and corrections will be handled through IRIS rather than FIRE.
Is IRIS only for large businesses, or can small filers use it too? IRIS is designed to support both small filers, through its direct portal entry option, and high-volume transmitters, through A2A submission — making it usable across a wide range of filing volumes.
Why can’t I simply purchase IRIS A2A software and start transmitting?
IRIS A2A software cannot be distributed with one shared TCC and API connection for every customer. The IRS states that businesses purchasing software and transmitting their own returns must obtain their own TCC and complete the API Client ID process. A2A transmitters must also complete IRS Assurance Testing before transmitting production returns.
Final Thoughts
The retirement of the IRS FIRE system marks one of the biggest changes to information return filing in years, and businesses that wait until the deadline approaches to figure out IRIS registration risk running into avoidable delays. Working with an IRIS e-filing service sidesteps the registration burden entirely – no TCC application, no ID.me verification, no new platform to learn – while ensuring filings continue without interruption as the IRS completes its shift away from FIRE.