IRS Retires FIRE, Its 1099 E-Filing System, on November 19
The IRS will shut down the FIRE system at 3 p.m. ET on November 19, 2026, and a replacement called IRIS will be the only way to e-file information returns after January 1, 2027. Information returns are the forms you send to other people and copy to the government, including 1099s and W-2s. If a payroll or 1099 service files yours, that service absorbs this change.
Businesses that upload their own files need a new Transmitter Control Code, the identifier the IRS attaches to whoever sends the file, because the code you hold for FIRE does not carry over. The IRS set two earlier deadlines: November 1 is the deadline to close FIRE testing, and November 9 is the last day to change an existing application.
Only Businesses That Upload Their Own Files Act
Whether any of this reaches you depends on who sends your 1099s to the IRS.
- If you send fewer than 10 information returns in total, you can still file on paper. The threshold counts 1099s, W-2s, and the rest together, and has been 10 since tax year 2023.
- A payroll or 1099 service transmits under its own Transmitter Control Code and always has, so January looks the same as always.
That leaves businesses that upload their own files and send 10 or more returns. You may be in that group without thinking of yourself that way, as a sole proprietor abroad paying U.S. contractors, an owner reporting from a U.S. entity, or an employer of household staff. If no one authorized on your application has an SSN or an ITIN, the IRS uses a separate registration process for foreign filers.
Six Dates Close Between November and March
Two filing deadlines follow. Form 1099-NEC is due on January 31, 2027, which falls on a Sunday, so it moves to Monday, February 1. Most other 1099s are due to the IRS by March 31, 2027, when filed electronically. The November dates matter more than either, because they are the ones that close a door rather than open one.
| Date | What closes | What you need finished |
|---|---|---|
| Nov. 1, 2026 | FIRE test system | Testing complete |
| Nov. 9, 2026 | Changes to existing applications | Application details correct |
| Nov. 19, 2026, 3 p.m. ET | FIRE live filing | Prior returns and corrections filed |
| Jan. 1, 2027 | Every route except IRIS | IRIS code approved |
| Feb. 1, 2027 | 1099-NEC filing deadline | Login and code both working |
| Mar. 31, 2027 | E-filing deadline for most other 1099s | Remaining returns filed |
Getting set up on IRIS is its own process, with a separate application, a separate approval wait, and a login you may not already hold. Our guide to the IRIS Taxpayer Portal walks through it.
The SSA Replaced Its W-2 System in September
The IRS is not the only agency changing systems this season. The SSA retired its old Business Services Online application for W-2 and W-2c filing in September, and the replacement covers U.S. domestic wage reporting only for now, leaving employers in Puerto Rico, Guam, and the U.S. Virgin Islands waiting on a December release.
Registering also means waiting on an activation code the SSA sends by post to the employer address the IRS has on file, which it allows 15 to 20 days for. For anyone abroad with a stale U.S. address or a mail forwarder, that step is most likely to fail without warning, and the SSA does not specify how timing works for a foreign address.
FIRE and Business Services Online Ran for Decades on Agency Logins
FIRE has taken information returns since the 1990s, and Business Services Online has handled W-2 filing for nearly as long, each with a user ID issued by the agency. Both now sit behind a commercial identity credential instead, which is why two unrelated filing systems changed in the same quarter.
The information in this article is for general informational purposes only and does not constitute tax, legal, or financial advice. Tax rules are complex and change frequently. Consult a qualified tax professional with expertise in international filing regarding your specific situation before taking any action.
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