- To e-file Forms 1099 yourself through the IRS’s free IRIS system you need an IRIS Transmitter Control Code (TCC). A FIRE code does not carry over: IRIS needs its own application.
- FIRE accepts its last information returns on November 19, 2026, at 3 p.m. Eastern. From January 1, 2027, IRIS is the only IRS e-file system for information returns, including your 2026 forms filed in 2027.
- The IRS says the typical application is processed within 45 business days. Counted from a submission on November 2, 2026, that is January 8, 2027; to have the code by the February 1, 2027 deadline, submit by about November 24, 2026.
- You need an EIN (an SSN is not enough for a TCC), an ID.me sign-in for each person named, and a 5-digit PIN signature. A sole proprietor or single-member LLC needs one responsible official and one contact.
- For payments made in 2026, Form 1099-NEC is required at $2,000 or more (it was $600), and once you have 10 or more information returns of all types, e-filing is mandatory.
This guide is for small-business owners who file their own Forms 1099-NEC or 1099-MISC, and for anyone who used the IRS FIRE system until now. It covers federal filing for tax year 2026 returns that are due in 2027. It does not cover state 1099 filing or state income tax.
By the end you will know whether you need an IRIS TCC at all, what to gather before you apply, the order of the steps, how to read the application status, and what to do if the code will not arrive in time.
What is an IRIS TCC and do you need one?
A Transmitter Control Code is a short code that identifies your business when it sends information returns electronically. The IRS describes the IRIS TCC as a 5-digit code that “can only be used for IRIS”. The IRIS Taxpayer Portal, the free web version, lets you key in forms or upload a .csv file, e-file up to 100 returns at a time, and download the recipient copies to send out.
You need your own IRIS TCC if you want to e-file Forms 1099 yourself, either through the Taxpayer Portal or through software that sends returns straight to the IRS (the A2A channel). You do not need one if a payroll provider, accountant or filing service submits the forms for you under its own code, or if you file fewer than 10 information returns in total and choose paper.
The 10-return rule counts all information return types together, Forms W-2 included: four Forms 1098 plus six Forms 1099-A means you must e-file.
Is the FIRE system really shutting down?
Yes. The IRS stopped taking new FIRE TCC applications, and its FIRE page lists the final dates. Publication 1099 for 2026 says IRIS “will be the only intake system for information returns” starting with tax year 2026 and filing season 2027, and that FIRE will not take current-year, prior-year or corrected returns after it shuts down.
| Date | What ends or starts |
|---|---|
| November 1, 2026 | Last day for test files in the FIRE test system |
| November 9, 2026 | Last day to change an existing FIRE TCC application; it becomes read-only after that |
| November 19, 2026, 3 p.m. ET | Last day to file information returns through FIRE |
| January 1, 2027 | IRIS is the only e-file system for information returns, including prior-year forms and corrections |
How long does an IRIS TCC application take?
Publication 5903, the IRS tutorial for the application, says “the typical application will be processed within 45 business days”, and adds that processing times vary. Business days leave out weekends and federal holidays, of which there are four before February, so 45 business days is about ten calendar weeks.
When a 45-business-day review would end
Our count, skipping weekends and federal holidays. Real processing can be faster or slower.
- Business days left in October after Oct 27
- 3
- November weekdays, minus Nov 11 and Nov 26
- 19
- December weekdays, minus Dec 25
- 22
- January 1 is a holiday, so the 45th day falls on
- Mon, Jan 4
Latest submission for a code by Feb 1, 2027Nov 24, 2026
The review starts only after the last responsible official signs, so a co-owner without a working sign-in delays everything.
What do you need before you apply?
Gather these first. Publication 5903 and Publication 1099 list them.
- An EIN. Publication 1099 says plainly: “An EIN is required to apply for a TCC.” Getting an EIN is free from the IRS.
- Business details: legal name, any DBA, business type, physical and mailing addresses, phone. A P.O. box is accepted only as the mailing address.
- People: for each responsible official (RO), optional authorized delegate (AD, up to two) and contact, their SSN or ITIN, date of birth, US citizenship status, email, title and phone.
- An IRS online sign-in. IRIS is on the IRS list of services you enter with an ID.me account. Each RO and AD must be able to sign in, and so must any contact who will use IRIS.
- Your choices: the forms you will file, your role (Issuer or Transmitter) and your method (Portal, A2A or both).
Many sole proprietors and single-member LLC owners put their SSN on Forms 1099, and Pub. 1099 says that is correct if they are not otherwise required to have an EIN. The TCC application still needs an EIN. Apply for the EIN first, or the application stops at the first page.
How do you apply for an IRIS TCC, step by step?
- Set up the sign-ins. Every RO and AD creates or checks their IRS sign-in through ID.me. You need multifactor authentication and a photo ID for the one-time identity check.
- Open the application. From the IRS page “IRIS Application for TCC”, choose “Access IRIS application for TCC” and start a new application for your business.
- Enter firm details. Add the EIN, legal name, addresses and phone.
- Pick role and method. A business filing only its own forms is an Issuer. A business filing for others is a Transmitter. You cannot pick both. Choose Portal, A2A or both. The IRS issues a separate TCC for each role and method combination.
- Add the people. Add the ROs, any ADs and the contacts. Contacts should be reachable by the IRS on business days.
- Sign with a PIN. Each RO creates a 5-digit PIN, accepts the Terms of Agreement and signs the Application Submission page. Until the last RO signs, the status shows “Signature Required”.
- Wait for review. After the last signature the status changes to “Submitted Pending Review”. When the status is “Completed”, your TCC appears in the TCC Information section of the Application Summary page. The paper acceptance letter comes later by mail.
- Businesses that file 10 or more information returns and want the free IRIS Taxpayer Portal
- Former FIRE users who keep filing in-house
- A business filing fewer than 10 information returns that is happy to file on paper with Form 1096
- Anyone whose payroll provider or accountant already e-files their 1099s
- Anyone who cannot get an EIN and an ID.me sign-in in place this fall
How do you check your IRIS TCC application status?
There is no separate tracking number. Sign back in to the IRIS Application for TCC and open your application. The status is shown at the upper right of the page: “Signature Required” means an RO still has to sign, “Submitted Pending Review” means the IRS has it, and “Completed” means your code is issued. Pub. 5903 notes that you can see and use your TCC before the confirmation letter arrives in the mail.
If nothing has changed after about 45 business days, call the IRIS help desk at 866-937-4130, Monday to Friday, 7:30 a.m. to 7 p.m. Eastern.
New business account offers, fee changes and deadlines, in one short email.
What if your TCC will not arrive before the deadline?
For tax year 2026, Forms 1099-NEC go to contractors and to the IRS by Monday, February 1, 2027, because January 31 is a Sunday. E-filed Forms 1099-MISC and 1099-K are due to the IRS by March 31, 2027. Our small-business tax deadlines calendar lists both, and our 1099-NEC due date page covers the details.
You have three realistic options:
- Paper, if you are under 10 returns in total. Mail Copy A with Form 1096. For Form 1099-NEC the paper due date is the same February 1, 2027.
- A filing service or software provider that transmits under its own TCC. You pay a fee per form, but you do not need your own code.
- An extension, but not for 1099-NEC. Form 8809 gives an automatic 30-day extension for many information returns, but Pub. 1099 says that for Forms W-2 and 1099-NEC “no automatic extension is available”.
For information returns due in 2026, the IRS lists penalties of $60 per return if you file up to 30 days late, $130 if you file by August 1, and $340 after that or if you never file. The IRS had not posted the amounts for returns due in 2027 when we checked. Small businesses have lower annual maximums.
Once your code is issued, the filing itself is covered in how to e-file your 1099s through IRIS after FIRE. Close to a deadline, the portal can be slow or down for maintenance. Before you assume your upload failed, check whether IRS online systems are down.
Which 1099s can you file through IRIS for 2026?
The IRIS TCC covers the Form 1099 series plus Forms 1042-S, 1097, 1098, 3921, 3922, 5498 and W-2G; Forms W-2 still go to the Social Security Administration. For payments made in 2026, most Form 1099-NEC and 1099-MISC boxes use a $2,000 threshold instead of $600, adjusted for inflation from 2027. Royalties keep their $10 threshold, and gross proceeds paid to attorneys stay at $600.
Frequently asked questions
Can I use my old FIRE TCC in IRIS?
No. The IRIS TCC is a separate code that works only in IRIS, and FIRE users must complete a new IRIS Application for TCC. FIRE accepts its last returns on November 19, 2026, at 3 p.m. Eastern.
How long does IRIS TCC approval take?
The IRS says a typical application is processed within 45 business days and that times vary. Counting weekends and federal holidays out, an application submitted on November 2, 2026 would finish around January 8, 2027.
Do I need an EIN to get an IRIS TCC if I am a sole proprietor?
Yes. Publication 1099 says an EIN is required to apply for a TCC, even though a sole proprietor who is not otherwise required to have an EIN may use an SSN on the forms themselves. You can get an EIN free from the IRS.
How many responsible officials does my application need?
Most businesses need at least two responsible officials and two contacts. A sole proprietorship or single-member LLC needs at least one of each. Pub. 5903 also lists S corporations under this exception in one place, but not in another, so check the form as you fill it in.
Is the IRIS Taxpayer Portal free?
Yes. The IRS describes the portal as a no-cost way to prepare and e-file information returns without software. You can key forms in or upload a .csv file, up to 100 returns at a time.
Do I have to e-file if I only have a few contractors?
Only if you file 10 or more information returns of all types combined during the year, W-2s included. Below that, paper filing with Form 1096 is still allowed.
Do I need a new TCC every year?
No. Pub. 1099 says that once you receive your TCC, “it can be used from year to year.” Keep the people on the application current.
Sources
- IRS: Information Returns Intake System (IRIS) Application for TCC (forms covered, Forms 8027 and 8955-SSA from 2027)
- IRS Publication 5903 (Rev. 12-2024): IRIS Application for TCC Tutorial (requirements, roles, PIN, statuses, 45 business days)
- IRS: E-file information returns with IRIS (Taxpayer Portal, 100 returns, help desk)
- IRS: Filing Information Returns Electronically (FIRE) (retirement dates)
- IRS Publication 1099 (2026): General Instructions for Certain Information Returns (IRIS only from 2027, EIN for TCC, 10-return rule, Form 8809)
- IRS: Instructions for Forms 1099-MISC and 1099-NEC ($2,000 threshold, January 31 rule)
- IRS: Creating an account for IRS.gov (ID.me, IRIS listed)
- IRS: Information return penalties (amounts for returns due in 2026)
Checked on October 25, 2026 against irs.gov. Filing systems, thresholds and deadlines change; the IRS’s own publications always prevail.