- Yes, the IRS FIRE system is shutting down. The last day to file information returns through FIRE is November 19, 2026, at 3 p.m. Eastern, per IRS news release IR-2026-99.
- From January 1, 2027, IRIS (the Information Returns Intake System) is the only IRS e-file system for information returns: current-year forms, prior-year forms and corrections.
- Your tax year 2026 Forms 1099-NEC go to contractors and to the IRS by Monday, February 1, 2027, because January 31 is a Sunday. There is no automatic extension for the 1099-NEC.
- You can file through IRIS four ways: type forms into the free IRIS Taxpayer Portal, upload an IRS CSV template to the Portal, send them from software through IRIS A2A, or let a provider file under its own code.
- Filing yourself needs an IRIS TCC. A FIRE code does not carry over, and a typical review takes 45 business days, so the latest safe application date for February 1 is about November 24, 2026 (our count).
- With 10 or more information returns of all types in total, W-2s included, you must e-file. Below 10, paper Copy A with Form 1096 is still allowed.
- For payments made in 2026, Form 1099-NEC is required at $2,000 or more per contractor (it was $600).
FIRE takes its last filing on November 19, 2026, and your 2026 Forms 1099, due February 1, 2027 for the 1099-NEC, must go through IRIS or on paper. If you file yourself, apply for an IRIS Transmitter Control Code now, because a typical review takes 45 business days, then use the free Taxpayer Portal by hand or with a CSV upload. If the code will not arrive in time, have payroll software, an accountant or a filing service transmit under its own code, or, with fewer than 10 returns in total, file on paper.
This page is for sole proprietors, LLC owners and small employers who pay contractors and file Forms 1099-NEC or 1099-MISC, whether you used FIRE until now or have never e-filed. It covers federal filing of tax year 2026 information returns in 2027. It does not cover state income tax, Forms W-2 (they go to the Social Security Administration) or how to report your own income.
The check below gives your route, whether an IRIS TCC can still reach you before the deadline, and your dates. MainStreetRadar is an independent site, not the IRS; every rule here links to irs.gov.
Free tool · no sign-up · nothing stored IRIS readiness check: how will you e-file your 2026 Forms 1099?
FIRE closes for good23 days 2 hLast filing November 19, 2026, 3 p.m. Eastern
1099-NEC deadline97 days 11 hFebruary 1, 2027, to contractors and the IRS
Example shown: 12 forms, no TCC yet, filing yourself, today. Change the answers above.
Your route IRIS Taxpayer Portal, typing each form in
in time If you apply today, a 45-business-day review would end on January 4, 2027, 19 business days before the February 1, 2027 deadline.
| Date | What happens |
|---|---|
| November 9, 2026 | Last day to change an old FIRE TCC application (it becomes read-only) |
| November 19, 2026 | Last day to file anything through FIRE (3 p.m. Eastern) |
| November 24, 2026 | Latest IRIS TCC submission for a 45-business-day review to end by February 1, 2027 (our count) |
| January 1, 2027 | IRIS is the only IRS e-file system for information returns; Form 8809 and Form 15397 requests open |
| January 4, 2027 | Your TCC review would end if you apply today (45 business days) |
| February 1, 2027 | Form 1099-NEC to contractors and to the IRS (paper or e-file); Form 1099-MISC to recipients |
| March 31, 2027 | E-filed Forms 1099-MISC (and 1099-K) to the IRS |
What to do this week
- Apply for an IRIS TCC today (Portal method). You need an EIN and an ID.me sign-in for each responsible official. Our IRIS TCC guide has the steps.
- Collect a W-9 from every contractor you paid $2,000 or more in 2026.
- List each contractor's name, TIN, address and 2026 total in one place, so typing the forms in January takes an hour, not a day.
Assumptions: an IRIS TCC review takes 45 business days (the IRS calls this typical and says times vary), counted from the business day after the last responsible official signs, skipping weekends and federal holidays. Form 1099-NEC is due February 1, 2027 because January 31 is a Sunday. Under 25 forms we suggest typing them in; above that, a CSV upload (up to 250 records per file, 100 forms per submission). Dates checked October 27, 2026 against IRS news release IR-2026-99, Publications 1099, 5717, 5718 and 5903. MainStreetRadar is not the IRS; IRS publications prevail. With JavaScript on, nothing you type leaves your browser.
Is the IRS FIRE system really shutting down?
Yes. FIRE (Filing Information Returns Electronically) is the system the IRS used for decades to take Forms 1099 as files. In IR-2026-99, dated August 24, 2026, the IRS said that after the November maintenance window “filers will no longer be able to submit information returns through FIRE.” The FIRE page adds that the IRS no longer accepts new FIRE TCC applications and that IRIS “will be the only information returns electronic filing system, including current year, prior year, or corrections, after Jan. 1, 2027.”
Publication 1099 for 2026 says the same in its “What’s New” section and has dropped every reference to FIRE and its file format, Publication 1220.
| Date | What ends or starts | Source |
|---|---|---|
| Already in effect | No new FIRE TCC applications accepted | IRS FIRE page |
| November 1, 2026 | Last day for test files in the FIRE test system | IR-2026-99 |
| November 9, 2026 | Last day to change an existing FIRE TCC application; it becomes read-only | IR-2026-99 |
| November 19, 2026, 3 p.m. ET | Last day to file information returns through FIRE | IR-2026-99 |
| January 1, 2027 | IRIS is the only e-file system for information returns | IRS FIRE page |
The countdown in the tool above switches to “FIRE is closed” at 3 p.m. Eastern on November 19. Before then, FIRE keeps its usual maintenance windows: Sundays 2 to 8 a.m. and Wednesdays 2 to 5 a.m. Eastern.
FIRE vs IRIS: what changes for a small business?
Three things change. You need a new code, the file format is different, and the IRS gives you a free web portal that FIRE never had.
| FIRE (retiring) | IRIS | |
|---|---|---|
| Code you need | FIRE TCC, from the IR Application for TCC | IRIS TCC, from a separate IRIS Application for TCC; the IRS says it “can only be used for IRIS” |
| Free web entry, no software | No | Yes, the IRIS Taxpayer Portal |
| Spreadsheet upload | No (fixed-width files per Pub. 1220) | Yes, IRS CSV templates, up to 250 records per file |
| Bulk filing by software | Pub. 1220 file layout | IRIS A2A, XML per Pub. 5718, up to 100 MB at a time |
| Recipient copies | Not offered | The Portal lets you download PDF copies to send out |
| Last day | November 19, 2026, 3 p.m. ET | Only system from January 1, 2027 |
A Transmitter Control Code (TCC) is the short code that identifies the business sending returns electronically. An information return is a form such as a 1099, 1098 or W-2 that reports a payment to someone else. A2A (Application to Application) means software talking straight to IRIS, with no person typing in a browser.
IRIS has taken forms since 2023. IR-2026-99 says “all forms previously supported by FIRE will be available through IRIS” beginning in 2027, and Publication 5717 lists Forms 8027, 8596, 8955-SSA and the extension Form 8809 among the forms added for tax year 2026.
Who is affected by the FIRE shutdown, and who isn’t?
If you never used FIRE and never e-filed a 1099 yourself, the shutdown changes little for you directly. The real change for most small businesses is the 10-return e-file rule, which has applied since tax year 2023, combined with the fact that IRIS is now the only way the IRS takes e-filed 1099s.
- You filed 1099s through FIRE yourself, under your own FIRE TCC
- You file 10 or more information returns of all types and plan to e-file them yourself
- You use desktop software that created a FIRE file for you to upload
- You still need to correct a 2025 or older form you filed through FIRE
- Your payroll provider, accounting software or accountant already files your 1099s
- You file fewer than 10 information returns in total and are happy with paper
- You already file through the IRIS Taxpayer Portal
- You paid no contractor $2,000 or more in 2026 and file no other information returns
The 10-return count is an aggregate. Treasury Regulation 301.6011-2 counts all the information returns you must file in the calendar year together, and the IRS IRIS page says the count includes Forms W-2. Six Forms W-2 and four Forms 1099-NEC make 10, so you must e-file all of them. Corrected returns do not count toward the 10.
If you are not sure which contractors need a form, see the $2,000 1099-NEC threshold for 2026 and whether LLCs get a 1099.
Which way should you file your 1099s through IRIS?
There are four electronic routes and one paper route. Which one fits depends on how many forms you file, whether you have your own IRIS TCC in time, and what software you already use.
| Route | Your own IRIS TCC? | Cost to file | Volume | Suits |
|---|---|---|---|---|
| Taxpayer Portal, typing forms in | Yes (Portal) | $0 | Up to 100 forms per submission | A handful to about 25 contractors |
| Taxpayer Portal, CSV upload | Yes (Portal) | $0 | 250 records per file, one form type per file | Dozens to hundreds of forms kept in a spreadsheet |
| Software through IRIS A2A | Yes (A2A) plus a one-time test | Software price | Up to 100 MB per transmission | Businesses with IRIS-ready software that sends under their own code |
| Provider files for you | No, it uses its own | Provider’s fee per form | Any | Anyone without a TCC in time, or who wants no IRS sign-in |
| Paper Copy A + Form 1096 | No | Postage and forms | Only below 10 returns in total | Very small filers with no e-file requirement |
The IRIS Taxpayer Portal
The IRS calls the Portal a no-cost way to prepare and e-file information returns without software. You key forms in or upload a CSV file, file up to 100 forms per submission, download recipient copies, keep a record of what you filed, and save your business details as an “issuer” for next year. It also takes extension requests and corrections. Publication 5717, the Portal user guide (Rev. 9-2026, for processing year 2027), is the manual.
Software through IRIS A2A
A2A is meant for volume. The IRS lists four steps: an A2A TCC, an API Client ID, a schema package, and test transmissions in the IRIS Assurance Testing System (ATS). Publication 5718 says that an issuer filing its own returns with purchased software “must pass a one time communication test in IRIS ATS prior to transmitting in production.” Before you buy, Pub. 5718 also warns that not all software supports corrections and replacements.
A provider that files for you
Payroll services, accounting software with a 1099 add-on, accountants and dedicated 1099 filing services can transmit under their own IRIS TCC. Publication 5718 says that only the transmitter can talk to the IRS about those submissions, so keep two things from your provider for every batch: a copy of the records with the Receipt ID, and the acknowledgment showing Accepted, Accepted with Errors, Partially Accepted or Rejected. Without them you cannot correct a form if the provider stops trading.
We do not rank 1099 providers here. Compare them on the price per form at your volume, the last day they accept data before February 1, whether they file corrections through IRIS, and whether they also mail or e-deliver recipient copies.
Paper, below 10 returns
With fewer than 10 information returns in total you may still mail Copy A with Form 1096. Publication 1099 says you cannot file a Copy A of Forms 1099-NEC or 1099-MISC printed from the IRS website, because paper forms are machine-read; order scannable forms from the IRS or use substitutes that meet Publication 1179. Paper 1099-NEC has the same February 1, 2027 deadline as e-filed.
How do you file 1099-NEC in the IRIS Taxpayer Portal?
Once you have a Portal TCC, typing a form in takes a few minutes per contractor. Publication 5717 sets out the screens in this order.
- Sign in. Go to “E-file information returns with IRIS” on irs.gov and sign in to the Taxpayer Portal with the ID.me account of a person on your TCC application.
- Add your business as an issuer. Save the name, EIN or SSN, and address once in Issuer Management, so every form can pull it from the drop-down.
- Start a new form. Choose Form 1099-NEC, then tax year 2026. IRIS takes tax year 2022 and later.
- Enter the recipient. The contractor’s name, TIN and address, exactly as on their Form W-9.
- Enter payments. Box 1 nonemployee compensation, and any federal tax withheld. If you take part in the Combined Federal/State Filing Program, tick the CF/SF box and the states here.
- Review and confirm. The Portal runs basic checks and shows errors you can fix before submitting.
- Submit. Select forms on the Unsubmitted Forms page, up to 100 per submission, then Submit All. The confirmation page gives a Receipt ID; save it.
- Check the status. “Received by IRS” means processing is not finished; the IRS says to allow 7 days. “Accepted” means no errors. “Rejected” means the whole submission must be replaced.
- Download recipient copies. From View Submitted Forms, request the PDFs, then collect the ZIP file from Notifications. The IRS does not track whether you sent them, so send Copy B to each contractor by February 1, 2027.
How does the IRIS CSV upload work?
The CSV route suits anyone who keeps contractor totals in a spreadsheet. Publication 5717 sets these rules:
- IRS templates only. Download the template from the “Upload CSV with Form Data” tile. One file holds one tax year and one form type, up to 250 records, header row not counted.
- Format cells as text. Spreadsheets turn long numbers into scientific notation and strip leading zeros from ZIP codes. Save as “CSV UTF-8 (Comma delimited)”. Dates use MM/DD/YYYY with a four-digit year.
- No line breaks, extra spaces, periods or “#” in names and addresses. These are listed among common reasons files are rejected.
- Fix errors in a text editor. Pub. 5717 notes that reopening a saved CSV in Excel removes your formatting, so small fixes are safer in a plain text editor.
After upload you review the rows, choose Add All, and the forms land on the Unsubmitted Forms page. Submitting still happens in batches of up to 100.
On October 27, 2026 the IRIS page listed CSV formatting guidelines for tax years 2022 to 2025 only. The tax year 2026 templates were not posted yet. Pub. 5717 recommends a fresh template every year, so do not reuse last year’s file; check the Portal in January. The listing of 2026 guidelines on the IRIS page would confirm it.
What if your IRIS TCC won’t arrive in time?
Publication 5903 and Publication 1099 say a typical IRIS TCC application is processed within 45 business days and that times vary. Counting from the business day after the last responsible official signs, and skipping weekends and federal holidays, this is how much slack you have left before February 1, 2027.
Business days to spare before February 1, 2027
If the IRIS TCC review takes the full 45 business days. Our count.
- Nov 25, 27 and 30 (Nov 26 is Thanksgiving)
- 3
- December 2026 weekdays, minus Dec 25
- 22
- January 2027 weekdays, minus Jan 1 and Jan 18
- 19
- Monday, February 1
- 1
- Total business days
- 45
Latest signature for a code by Feb 1, 2027Nov 24, 2026
A code on the deadline day is no use, so in practice aim to sign by mid-November. If you are later than that, these are your options, in the order we would look at them:
- Hand the filing to a provider. Payroll software, an accountant or a filing service can transmit under its own IRIS TCC. This is the only electronic option that does not depend on your own code.
- File on paper, if you are under 10 returns in total. Mail Copy A with Form 1096 by February 1, 2027.
- Ask for an e-file waiver. Form 8508 is a paper request that must reach the IRS at least 45 days before the due date: December 18, 2026 for the 1099-NEC. It covers one year and is not automatic.
- Do not count on an extension. Publication 1099 says “no automatic extension is available” for Form 1099-NEC. Pub. 5717 adds that the 1099-NEC gets only one non-automatic 30-day extension, requested on paper Form 8809, which the IRS must approve.
Already applied? Sign in to the IRIS Application for TCC and read the status. “Signature Required” means a responsible official has not signed and the review has not started. Our IRIS TCC application guide covers the EIN requirement, the people the form needs, the PIN signature and the statuses.
When are 2026 Forms 1099 due in 2027?
The dates below are for tax year 2026 forms. Where the normal date falls on a weekend or legal holiday, Publication 1099 and section 7503 of the Internal Revenue Code move it to the next business day.
| Date | What is due | Why this date |
|---|---|---|
| December 18, 2026 | Last day for a Form 8508 e-file waiver request for 1099-NEC | 45 days before February 1 |
| January 1, 2027 | IRIS is the only e-file system; extension requests (Forms 8809, 15397) may be filed from this day | IRS FIRE page; Pub. 1099 |
| February 1, 2027 | Form 1099-NEC to contractors and to the IRS, paper or e-file | January 31, 2027 is a Sunday |
| February 1, 2027 | Form 1099-MISC (most boxes) to recipients | January 31 is a Sunday |
| February 16, 2027 | Form 1099-MISC with boxes 8 or 10 to recipients | February 15 is Presidents’ Day |
| March 1, 2027 | Paper Forms 1099-MISC to the IRS | February 28 is a Sunday |
| March 31, 2027 | E-filed Forms 1099-MISC to the IRS | Pub. 1099 Guide to Information Returns |
| August 1, 2027 | Corrections filed by this date can fall under the de minimis rule | Pub. 1099, part O |
Publication 1099 says an e-filed return is on time if you submit it through IRIS “by 11:59 p.m. on the applicable due date.” It does not say which time zone, so we treat 11:59 p.m. Eastern as the safe reading. All the dates are also on our small-business tax deadlines calendar, and the 1099-NEC due date page explains the February 1 rule.
The IRS shows the state of the Taxpayer Portal, A2A and the IRIS test system on its IRIS operational status page, and posts planned maintenance there. Before you assume your upload failed, check whether IRIS is down right now, or our wider IRS systems status page. Then keep a screenshot with the time, and file as soon as the system is back.
How do you correct a 1099 in IRIS?
You correct a form in the same system you filed it in. In the Portal you start from View Submitted Forms, tick the transmission and choose Correct/Replace. Publication 5717 sorts errors into two kinds.
| Error | Fix |
|---|---|
| Wrong recipient name or TIN | 1-step correction with the right details |
| Wrong amount, code or checkbox | 1-step correction |
| Form filed for someone who should not have one | 1-step correction with every amount set to 0 |
| Wrong form type (1099-MISC instead of 1099-NEC) | 2-step: zero out the wrong form, then file a new original on the right form |
| Wrong issuer name or TIN (your own details) | No portal correction; write to the IRS with the details Pub. 5717 lists |
A correction fixes forms the IRS accepted. A replacement resends a whole submission the IRS rejected, and Pub. 5717 says to send it within 60 days of the rejection. If your originals had to be e-filed, the corrections must be e-filed too. Always send the contractor a corrected copy as well. Our planned page on how to correct a 1099 will go through the cases one by one.
Publication 5718 (processing year 2026) still says originals filed in FIRE “must be corrected in FIRE.” From January 1, 2027 that will be impossible, and the IRS says IRIS will take corrections, but no publication we found explains how to correct a FIRE original in IRIS. If you know a FIRE-filed form is wrong, correct it through FIRE before November 19, 2026, 3 p.m. Eastern. An updated Pub. 5718 for processing year 2027 or an IRIS QuickAlert would confirm the new route.
Does IRIS send your 1099s to the state?
It can, for some states. Under the Combined Federal/State Filing (CF/SF) Program, the IRS forwards information returns to participating states. Publication 5717 says the Portal takes part, with two conditions: you must mark yourself as a CF/SF participant on your IRIS Application for TCC, and you must tick the CF/SF box and the states on each form. If either is missing, “the file will not be forwarded to the state(s).”
The jurisdictions listed are Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, the District of Columbia, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina and Wisconsin. Pub. 5717 also says each state’s requirements “are subject to change by the state” and that it is your responsibility to check them. Some states want direct filing or a separate reconciliation form even when the IRS forwards the data; we have not checked state rules for this page, so confirm with your state revenue department.
Should you check your contractors’ TINs before you file?
Yes, at least against a signed Form W-9. A wrong name and TIN pair is the error most likely to produce a penalty notice, and Publication 1099 says errors in a TIN or a payee’s surname are never “inconsequential.” Collect a W-9 before you pay a contractor; our page on how an LLC fills in a W-9 shows what a correct one looks like.
The IRS also runs TIN Matching, an e-Services tool that checks name and TIN combinations against IRS records before you file. Publication 1099 says it is open to payers who file Forms 1099-NEC, 1099-MISC and other forms that report income subject to backup withholding. The IRS TIN Matching page adds a catch for small payers: you must be in the IRS Payer Account File, and payers are added when they “filed Forms 1099 within the last 2 years.” A first-time filer may not get access this season. If a contractor will not give you a TIN, read our planned page on 24% backup withholding.
On the copy you send the contractor you may truncate their TIN to the last four digits (***-**-1234). On the IRS copy you may not, and your own TIN is never truncated.
New business account offers, fee changes and deadlines, in one short email.
What are the penalties for late or wrong 1099s?
Two separate penalties apply per form: one for the IRS copy (section 6721 of the Internal Revenue Code) and one for the contractor’s copy (section 6722). The amount depends on how late the correct form is. The IRS had posted amounts for returns due in 2026 when we checked; the amounts for returns due in 2027, your tax year 2026 forms, were not posted yet.
| How late | Per return |
|---|---|
| Up to 30 days late | $60 |
| 31 days late through August 1 | $130 |
| After August 1, or not filed | $340 |
| Intentional disregard | $680 minimum, no maximum |
- Five 1099-NEC filed 45 days late, IRS copies (2026 rate)
- 5 × $130 = $650
- Same five contractor copies sent 45 days late
- 5 × $130 = $650
Possible total before reasonable cause$1,300
Three rules soften this for a small business. A business with average annual gross receipts of $5 million or less over the last three years gets lower annual maximums. Filing on paper when you had to e-file is penalized only for the returns above 10. And if you file on time and fix errors by August 1, the de minimis rule spares the greater of 10 returns or 0.5% of the total. If you have a real reason, such as an event beyond your control, the IRS can waive the penalty for reasonable cause. Our planned page on 1099-NEC late filing penalties will carry the 2027 amounts once the IRS posts them.
What should you do this week, by situation?
Most readers fall into one of these profiles.
- If you used FIRE yourself, apply for an IRIS TCC now if you have not, and finish any FIRE corrections before November 19 at 3 p.m. Eastern.
- If you have 10 or more forms and no TCC, apply today and, in parallel, line up a provider in case the code is late. Decide by mid-December, before the December 18 waiver cut-off.
- If you have fewer than 10 forms, choose between the free Portal (TCC needed) and paper (no TCC, but scannable forms and postage). Either way, the deadline is February 1, 2027.
- If payroll or accounting software files for you, confirm in writing that it files through IRIS for tax year 2026, ask its cut-off date, and check that your contractors’ W-9 data in it is current.
- If you are a sole proprietor with no EIN, note that Publication 1099 says “An EIN is required to apply for a TCC.” Getting one is free; see EIN for a sole proprietor. Our LLC vs sole proprietorship page explains when the IRS treats the two alike.
If you also sell online, the Forms 1099-K you receive from platforms are a separate topic: see the 2026 Form 1099-K threshold. And if 1099 season reminds you of your own taxes, the fourth quarterly estimated tax payment is due January 15, 2027.
Frequently asked questions
When does the IRS FIRE system shut down?
The last day to file information returns through FIRE is November 19, 2026, at 3 p.m. Eastern, according to IRS news release IR-2026-99. From January 1, 2027, IRIS is the only IRS e-file system for information returns, including prior-year forms and corrections.
Can I use my FIRE TCC in IRIS?
No. IRIS needs its own IRIS TCC, which the IRS says can only be used for IRIS. Current FIRE users must complete an IRIS Application for TCC, which typically takes 45 business days to process.
Is filing 1099s through IRIS free?
Yes, the IRIS Taxpayer Portal is free. You can type forms in or upload an IRS CSV template, up to 100 forms per submission, and download recipient copies. Software and filing services that use IRIS for you charge their own fees.
What is the deadline to file 2026 Forms 1099-NEC?
February 1, 2027, both to contractors and to the IRS, on paper or electronically. The normal date is January 31, but January 31, 2027 is a Sunday. There is no automatic extension for Form 1099-NEC.
Do I have to e-file my 1099s?
Only if you file 10 or more information returns of all types in total during the year, Forms W-2 included. Below 10, paper Copy A with Form 1096 is still allowed. Corrected returns do not count toward the 10.
Can I upload a spreadsheet to IRIS?
Yes, but only on the IRS’s own CSV template for the right tax year and form type, with up to 250 records per file. Format cells as text and save as CSV UTF-8. On October 27, 2026 the tax year 2026 templates were not yet posted.
What if my IRIS TCC is not approved by February 1, 2027?
Have a payroll provider, accountant or filing service transmit under its own TCC, or, with fewer than 10 returns in total, file on paper. A Form 8508 e-file waiver must be requested by December 18, 2026 for the 1099-NEC and is not automatic.
How do I fix a 1099 I filed in IRIS?
In the Taxpayer Portal, open View Submitted Forms, select the transmission and choose Correct/Replace. Wrong amounts, names or TINs need a 1-step correction; the wrong form type needs a 2-step correction. Send the contractor a corrected copy too.
Does IRIS file my 1099-NEC with my state?
Only through the Combined Federal/State Filing Program, for the 31 states plus DC listed in Pub. 5717, and only if you marked CF/SF on your TCC application and tick the states on each form. Many states have extra rules, so check with your state revenue department.
Where can I see whether IRIS is working?
The IRS publishes an IRIS operational status page for the Taxpayer Portal, A2A and the test system, and the IRIS help desk is at 866-937-4130, Monday to Friday, 7:30 a.m. to 7 p.m. Eastern. Our IRIS status page at mainstreetradar.com/is-iris-down/ tracks it too.
Changelog
- October 27, 2026: Page published. Dates checked against IR-2026-99, the IRS FIRE and IRIS pages, Publications 1099 (2026), 5717 (Rev. 9-2026), 5718 and 5903, the Instructions for Forms 1099-MISC and 1099-NEC, and Treas. Reg. 301.6011-2. Still to update: tax year 2026 CSV templates, penalty amounts for returns due in 2027, how to correct FIRE-filed originals in IRIS.
Sources
- IRS news release IR-2026-99 (Aug. 24, 2026): Information return e-file system transitioning to a new platform
- IRS: Filing Information Returns Electronically (FIRE) (retirement dates, maintenance windows)
- IRS: E-file information returns with IRIS (Portal, A2A steps, forms by year, 10-return rule, CSV guidelines, help desk)
- IRS: IRIS operational status
- IRS Publication 5717 (Rev. 9-2026): IRIS Taxpayer Portal User Guide (CSV, statuses, corrections, extensions, CF/SF)
- IRS Publication 5718: IRIS A2A Specifications (roles, communication test, third-party transmitters)
- IRS Publication 5903: IRIS Application for TCC Tutorial (45 business days)
- IRS Publication 1099 (2026): General Instructions for Certain Information Returns (IRIS only, due dates, extensions, waivers, penalties, TIN Matching)
- IRS: Instructions for Forms 1099-MISC and 1099-NEC (January 31 rule, next business day)
- IRS: IRIS Application for TCC
- IRS: Taxpayer Identification Number (TIN) Matching
- IRS: Information return penalties (amounts for returns due in 2026)
- eCFR: 26 CFR 301.6011-2 (10-return aggregate, corrections)
- 26 U.S.C. 7503 (weekend and holiday due dates) and 5 U.S.C. 6103 (federal holidays)
Checked on October 27, 2026 against irs.gov, the Internal Revenue Code and ecfr.gov. Filing systems, thresholds and deadlines change; the IRS’s own publications always prevail. MainStreetRadar is an independent publication and is not affiliated with the IRS.