The IRS has announced that the Filing Information Returns Electronically (FIRE) system will be retired for the tax year 2026, with the transition taking effect for the 2027 filing season. (QuickAlerts for Tax Professionals, 7/2/2025)
This change will affect various stakeholders, including the payroll industry, tax practitioners, small businesses, self-employed individuals, tax-exempt organizations, government entities, and financial institutions.
The FIRE system is mainly used for filing specific types of forms, such as Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, and Forms 1099.
However, after 2026, the FIRE system will no longer function, and by the 2027 filing season, the Information Returns Intake System (IRIS) will serve as the only intake system for all information returns previously processed through FIRE.
The IRS encouraged filers to begin moving to the IRIS platform to ensure a smooth transition and continued compliance with federal information return requirements.
Users are also encouraged to complete their IRIS Application for a Transmitter Control Code (TCC) to gain access to the system and ensure that they are prepared for the 2027 filing season.
Taxpayers who want to submit an online fill-in automatic extension of time request for information returns must have a FIRE TCC. To obtain this, they need to submit an Information Returns Application for TCC and create a FIRE account.
When completing the application, they should select the form type they need the extension for, as there is no specific option for an extension request.
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