By Accounts Payable Professionals Group | October 27, 2026
The Internal Revenue Service is preparing to retire its Filing Information Returns Electronically (FIRE) system, with the final filing cutoff set for November 19, 2026, at 3 p.m. Eastern Time.
For accounts payable departments responsible for Forms 1099 and other information returns, the change means preparing for a different electronic filing system before the 2027 reporting season.
The replacement is the IRS Information Returns Intake System (IRIS). Companies that currently use FIRE will need to transition to IRIS to electronically file tax year 2026 information returns in 2027.
Three Deadlines AP Teams Should Know
According to the IRS, three important dates are approaching:
- November 1, 2026: Final day to submit test information returns through the FIRE testing system.
- November 9, 2026: Final day to update existing FIRE Transmitter Control Code (TCC) applications.
- November 19, 2026, at 3 p.m. ET: Final deadline to submit information returns through FIRE.
These are FIRE system retirement dates, not a replacement for the regular deadlines to furnish and file 2026 tax information returns during the 2027 filing season.
What Changes With IRIS?
IRIS offers two electronic filing methods: the IRS Taxpayer Portal and an Application-to-Application (A2A) channel. The portal allows businesses to prepare and submit information returns online. A2A supports electronic transmissions from compatible software systems.
Organizations must obtain an IRIS-specific Transmitter Control Code. An existing FIRE TCC does not automatically provide access to IRIS.
That distinction is especially important for companies using accounting software, ERP systems, or outside filing providers that previously relied on FIRE.
What AP Departments Should Do Now
AP managers should coordinate with tax, accounting, IT, and any third-party filing provider to confirm that their organization is ready for the transition.
- Identify your current filing method. Determine whether your organization or its filing provider uses FIRE.
- Confirm IRIS registration. Verify that the required IRIS TCC application has been completed.
- Review system compatibility. Ask software providers whether their filing process supports IRIS.
- Check vendor records. Review taxpayer identification numbers, names, addresses, and other information needed for accurate reporting.
- Plan for testing and corrections. Establish procedures for validating files and handling rejected or corrected submissions.
Why This Matters
Year-end information reporting is already a demanding responsibility for many AP departments. A filing-system transition adds another operational risk if companies wait until January to prepare.
Although the IRS is retiring FIRE, it is not ending electronic information return filing. IRIS will become the electronic filing system for information returns previously handled through FIRE.
The bottom line: AP teams should treat November 19 as the final FIRE submission deadline and use the remaining time to prepare for the 2027 filing season.
