The dates
These dates are also on the compliance calendar.
What is changing
FIRE (Filing Information Returns Electronically) accepted fixed-width text files in the Publication 1220 format and returned results days later. IRIS (Information Returns Intake System) is the replacement the IRS has run alongside it since 2023. It takes XML through an API or CSV uploads through a web portal, validates each return as it is submitted, and reports one of three outcomes for a submission: accepted, accepted with errors, or rejected. Beginning with the 2027 filing season, every form FIRE accepted is filed through IRIS: the 1099 series (including 1099-NEC, MISC, K, INT, DIV, B, DA and R), 1042-S, the 1098 series, W-2G, 3921, 3922 and the 5498 series. Form W-2 is unaffected; it goes to the Social Security Administration as before.
Nothing about the underlying rules changes. Thresholds, due dates, the penalty tiers and the TIN rules are the same; what changes is the pipe, and the fact that a missing or malformed field now stops the return at the door instead of surfacing on a notice months later.
Who has to act
Getting an IRIS TCC
- Decide which TCC you need. A Taxpayer Portal TCC lets you key or upload returns on the IRS website. An A2A (application-to-application) TCC is for software that transmits XML directly. A company that only files its own returns needs the portal TCC; a company transmitting for others, or integrating its own system, needs A2A.
- Sign in to the IRS e-Services application with an ID.me-verified account. Every responsible official and contact on the application needs their own verified identity.
- Complete the IRIS Application for TCC. Legal name and EIN, the role (issuer or transmitter), the forms you will file, and the responsible officials, one of whom must sign with penalties-of-perjury authority.
- Wait for the code. The IRS mails the TCC and it also appears in the application once approved. Allow several weeks; the queue lengthens every autumn.
- For A2A only: obtain an API Client ID, download the schema package, and pass IRIS Assurance Testing before production.
The application must be complete by November 9, 2026 to be sure of a code for the January filing window. If you have not started by mid-October, use a service for this season and apply for next year.
Taxpayer Portal or A2A?
| IRIS Taxpayer Portal | IRIS A2A | |
|---|---|---|
| How you file | Key returns on screen, or upload a CSV built from the IRS template | Your software sends XML through the API |
| Volume | Up to 100 returns per upload (the IRS has said this limit will rise); repeat uploads allowed | Up to 100 MB per transmission |
| Cost | Free | Free from the IRS; your software or vendor may charge |
| Payee copies | Downloadable PDFs after acceptance | Your system generates them |
| Corrections and extensions | Supported in the portal | Supported through the API |
| Best for | Filers with a few hundred returns and no filing software | Everyone else |
What works differently in IRIS
- Validation happens at submission. A TIN that is not nine digits, a name over the field length, or a missing required box is rejected immediately. Run a format check on the file before you upload it.
- “Accepted with errors” is a real status. The return is filed but flagged; you correct it, and the correction clock for penalty purposes is the one on the figures page.
- Corrections use the same system. Type 1 and Type 2 corrections, covered in the corrections guide, are filed through the portal or the API rather than through a separate FIRE upload.
- Name and TIN rules are enforced as written. IRIS validates name-line length and characters; a name that FIRE tolerated can fail. The name control rules explain what the IRS is deriving from that line.
- Combined Federal/State Filing continues for participating states; check the state requirements page for the ones that still require direct filing.
A four-week plan
Questions people ask
Can I still use FIRE for late 2025 returns after November 19?
No. After the shutdown, prior-year and corrected returns are filed through IRIS as well.
My payroll provider files our 1099s. Do I need a TCC?
No. The transmitter’s TCC covers the filing. Confirm they are IRIS-ready and ask whether their intake file format is changing.
Does IRIS change the 10-return e-file threshold?
No. Filers with 10 or more information returns in total must e-file, as since 2024; IRIS is simply where they do it.
Is the IRIS TCC the same as the TIN Matching enrollment?
No. TIN Matching is a separate e-Services application with its own eligibility rules; see the TIN matching guide. Both live in e-Services and both use the same ID.me identity.