IRS FIRE shutdown pushes US employers to IRIS for 2027 filing

The IRS will shut down its FIRE e-filing system on November 19, with the last information return accepted at 3 p.m. ET that day, according to HRMorning. Starting with the 2027 filing season, the Information Returns Intake System (IRIS) will replace FIRE for e-filing information returns, including Forms 1099, 1098 and W-2G for gambling winnings.

The change affects employers and payroll teams that file information returns directly with the IRS. Companies that use a third-party transmitter or payroll provider may not need to act, but direct filers must obtain an IRIS Transmitter Control Code, which is separate from any FIRE code they already hold. W-2s are not affected because they go to the Social Security Administration.

Why the IRS is retiring FIRE now

FIRE has served as the IRS portal for e-filing information returns for years, but it predates many of the agency’s current authentication and data validation standards. IRIS was built as a modern replacement with a different architecture: it accepts files through an online portal and provides immediate status updates on submissions.

The shutdown date in November gives the IRS time to migrate remaining users before the January 2027 filing cycle begins. Employers that wait until late 2026 to apply for an IRIS Transmitter Control Code risk missing the February 1 deadline for Forms 1099-NEC, which report nonemployee compensation.

What the IRIS transition means for payroll teams

Payroll departments that file directly need to treat this as a systems migration, not a simple form swap. The IRIS Transmitter Control Code is the credential that identifies a filer to the IRIS system. A FIRE Transmitter Control Code will not work in IRIS.

The application process is not instant. IRS Publication 5903 states that applications are typically processed within 45 business days. HRMorning calculated that an application submitted on October 30 could take until about January 7, 2027, which leaves just over three weeks before the February 1 deadline for Forms 1099-NEC.

Teams should also confirm which information returns they file and whether any have special handling under IRIS. The system covers 1099 series forms, 1098 series forms and W-2G, but filers should verify their specific form types are supported before relying on IRIS for the full season.

Steps to take before the November 19 shutdown

Direct filers should apply for an IRIS Transmitter Control Code now, even if they do not plan to file until January. The code is not tied to a specific tax year, so obtaining it early removes a variable from the year-end timeline.

Before the FIRE shutdown, payroll teams should download or archive any historical acknowledgments, filing records or reports they may need from FIRE. After November 19, access to those records may be limited or unavailable.

Teams that use a payroll service or third-party transmitter should confirm with that provider whether it will file through IRIS or has already migrated. The employer remains responsible for the accuracy and timeliness of information returns even when a third party submits them.

Common mistakes to avoid during the transition

One risk is assuming the FIRE code carries over. It does not. Another is waiting until December or January to apply, then discovering the 45-business-day processing window pushes approval past the filing deadline.

A third risk is treating IRIS as a drop-in replacement with identical file specifications. While IRIS accepts similar data, filers should test their file formats early. The IRS provides a testing environment, and payroll teams should use it before submitting live returns.

Finally, employers should not overlook state filing obligations. The IRIS transition is a federal change. States have their own e-filing systems and deadlines, and employers must confirm those requirements separately.

Sources: HRMorning

Photo: IRS Building Constitution Avenue by Cliff from Arlington, Virginia, USA, CC BY 2.0