The IRS is shutting down the legacy FIRE (Filing Information Returns Electronically) system and replacing it with IRIS (Information Returns Intake System). If your business files 1099s, W-2Gs, or other information returns electronically, you need to transition to IRIS before January 1, 2027 — when FIRE will no longer accept new filings.
Two Key Deadlines
• July 21, 2026 — Last day to request new Transmitter Control Codes (TCCs) through the FIRE system
• January 1, 2027 — IRIS becomes the sole electronic filing system; FIRE will no longer accept submissions
FIRE vs. IRIS: What Is Changing?
FIRE is the legacy IRS platform that businesses use to electronically submit information returns — Form 1099-NEC, Form 1099-MISC, Form W-2G, and others.
IRIS is its modern replacement. It offers a web-based interface and an API for direct integration, designed to be more accessible for small businesses and third-party filers.
What You Need to Do
• Apply for an IRIS TCC at irs.gov/iris if you haven't already
• Confirm your payroll or tax software is IRIS-compatible
• File your next information returns through IRIS starting January 2027
If you use payroll software (ADP, Gusto, QuickBooks Payroll, etc.), most major providers are already handling this transition. Confirm with your provider by end of 2026.
Updated Draft Payroll Forms Released
The IRS also released updated draft versions of key payroll forms. These are drafts — final versions will be published before the filing season:
• Form 940 (Federal Unemployment Tax) and Schedule A
• Form 941 (Quarterly Payroll Tax Return)
• Form 943 (Agricultural Employees)
• Form 944 (Annual Payroll Return for Small Employers)
• Form 945 (Withholding from Non-Payroll Payments)
• Form 8027 (Employer's Annual Information Return of Tip Income)
• Form 1042 (Annual Withholding Tax Return for U.S. Source Income of Foreign Persons)
Also in This Issue: BTA Renewal and IRSAC
Business Tax Account designated officials must renew their access during the window of June 15 through July 29, 2026. (See our Small Business updates article for details.)
IRSAC (IRS Advisory Council) applications for three-year terms starting January 2027 closed June 5, 2026. Watch for the next application cycle if you're interested in providing input to the IRS.
Official IRS Sources
• IRS e-News for Payroll Professionals 2026-05
• IRIS — Information Returns Intake System
CPA Tips
Do not wait until December 2026 to apply for your IRIS TCC — the process takes time and you don't want to miss the first IRIS-only filing deadline in January. For foreign businesses with U.S. employees or contractors: you are already required to file information returns, and the FIRE-to-IRIS transition affects you too. For businesses paying foreign persons, Form 1042 (one of the updated draft forms) covers annual withholding reporting — make sure your advisor uses the final updated version when it is released. For your specific situation, consider consulting a licensed CPA.