FIRE System Set to Retire as IRS Transitions Fully to IRIS

The IRS is preparing to retire its longtime Filing Information Returns Electronically (FIRE) system, with the change slated to take effect for tax year 2026 and the 2027 filing season. Beginning that year, the Information Returns Intake System, better known as IRIS, will become the sole platform for submitting information returns electronically.

The agency is urging current FIRE users to complete their IRIS Application for a Transmitter Control Code (TCC) as soon as possible to avoid delays. The application serves as the gateway to filing through IRIS and includes identity verification requirements. More information is available on IRS.gov/iris, and the IRS plans to publish additional updates through QuickAlerts, IRIS Working Group meetings and expanded online resources.

New Chat Support for TCC and E-Filing Questions

To assist tax professionals during the transition, the IRS has launched an online chatbot that can answer general questions about TCCs and electronic filing procedures. Users with account-specific questions will need to log in using an IRS (ID.me) account.

Mandatory E-Filing for 10 or More Returns

The shift to IRIS builds on the broader e-filing mandate that began with tax year 2023. Businesses filing 10 or more information returns, including Forms W-2 submitted to the Social Security Administration, must transmit them electronically. The rule is outlined in Treasury Decision 9972.

When FIRE Access Is Still Needed

In limited cases, some filers may still need to use the FIRE system. Those users must complete an Information Returns Application for TCC. Applications typically take up to 45 business days to process. The IRS notes that foreign individuals representing foreign organizations may face challenges obtaining the required SSN or ITIN for authentication and says alternative verification options are under consideration.

Organizations that cannot complete the application may use a third-party transmitter. Filers who believe they cannot meet their e-filing requirements may request a paper-filing waiver using Form 8508. Waivers are not guaranteed and apply only to the current filing year.

FIRE System Availability Ahead of Retirement

As the IRS phases out FIRE, users should be aware of scheduled maintenance and availability windows:

FIRE Production System

Down for annual updates: November 19, 2025 at 3pm ET through January 6, 2026, at 8am ET.
Available: January 6, 2026, through a date to be announced.

FIRE Test System

Available: November 6, 2025, at 8am ET through November 19, 2025, at 3pm ET.
Down for updates: November 19, 2025, at 3pm ET through January 5, 2026, at 8am ET.
Available again beginning January 5, 2026.

Both systems also undergo routine maintenance Sundays from 2–8am ET and Wednesdays from 2–5am ET.

Businesses and payroll processors relying on FIRE should prepare early for the shift. With IRIS becoming the exclusive filing platform in 2027, completing TCC applications and testing workflows ahead of time can help ensure a smooth transition.