FIRE Retires November 19: What It Means for Your 1099s This Year

If you read my September update on the FIRE-to-IRIS transition, this is the practical follow-up: the final dates are close, and it is time to confirm how you will file your 2026 information returns.

The IRS will stop accepting filings through FIRE permanently on November 19, 2026, at 3 p.m. Eastern Time. That date is not being extended. The useful step now is to check your filing method, confirm your access, and get vendor records in order before year-end.

Put these three dates on your calendar

Date	What to do
November 1, 2026	Last day to submit test information returns through the FIRE test system.
November 9, 2026	Last day to modify an existing FIRE Transmitter Control Code (TCC) application.
November 19, 2026, at 3 p.m. ET	Final cutoff for submitting information returns through FIRE.

These are separate deadlines. November 9 is about changes to an existing FIRE application. It is not the deadline to apply for an IRIS TCC.

You can review the dates on the IRS’s FIRE system retirement page. If you still need to use FIRE for a filing, testing, or an account update, work backward from the relevant date. Leaving a task until the final day can make a simple correction feel harder than it needs to be.

If you file directly, check your IRIS access

From 2027 onward, IRIS will be the IRS system for information returns previously filed through FIRE. That includes current-year returns, prior-year returns, and corrections.

One detail matters: your FIRE TCC will not work in IRIS. Direct filers need a new IRIS TCC, applied for through the IRS IRIS application process.

If you already have an IRIS TCC, confirm that you can access the account and that your business details are current. If you do not have one, start the application process now rather than waiting until January. That gives you time to address access or setup questions without competing with year-end work.

The IRS offers a free IRIS Taxpayer Portal for eligible information return filing. Check the IRS instructions to confirm that the forms and filing method you need are available for your situation.

If a provider files for you, confirm the handoff

A payroll provider or filing service may transmit your information returns for you. In that case, you may not need to submit them yourself through the IRIS portal. But it is still worth confirming that your provider is ready for the transition.

Ask a few straightforward questions:

• Will you file my 2026 information returns through IRIS?

• Are you able to handle corrections and rejected submissions?

• What information do you need from me, and by when?

• How will I review and approve the return data before filing?

• Will I receive confirmation and copies of the filed returns?

The provider may handle the transmission. You are still responsible for the accuracy of the information. Make sure the names, taxpayer identification numbers, addresses, and payment totals you send are correct. A new filing system cannot fix incomplete or inaccurate records.

Know which 1099 deadlines apply

For payments made in 2026, many businesses will prepare and file 1099s during the 2027 filing season. February 1, 2027, is the deadline for 2026 Form 1099-NEC returns to recipients and the IRS. The usual January 31 date falls on a Sunday in 2027, and IRS instructions move due dates that land on a Saturday, Sunday, or legal holiday to the next business day.

That is not one universal deadline for every 1099. Many other forms have different filing dates. Recipient statements for many forms are generally due by February 1, while most non-NEC forms filed electronically with the IRS are due later. Check the IRS General Instructions for Certain Information Returns and the instructions for each form and filing year. Due dates can shift when they fall on a Saturday, Sunday, or legal holiday.

The key planning point is that your filing method needs to be ready before the form deadline arrives. Confirming it in October gives you time to sort out access, provider questions, and missing vendor details.

Use October to tidy up vendor information

Clean records make filing smoother. I recommend reviewing vendor and contractor details now, while there is room to follow up.

Start with this short checklist:

1. Review your vendor list. Identify contractors and other payees who may need an information return.

2. Collect or refresh Forms W-9. Check that you have the correct legal name, mailing address, and taxpayer identification number.

3. Compare vendor records with your books. Resolve duplicate names, outdated details, or payments recorded under the wrong vendor.

4. Check payment totals. Reconcile your bookkeeping records and payment accounts so you can spot differences early.

5. Confirm your filing method. Decide whether you will file directly or use a provider, and ask what they need from you.

6. Set a review date. Give yourself time to check the information before it is transmitted.

This is also a good moment to bring your books up to date. If transactions are still uncategorized or vendor details are scattered across files, resolving them now can reduce the January rush. I share more about keeping records organized in my bookkeeping guide.

Keep W-2 and ACA filing separate

The FIRE retirement applies to information returns moving to IRIS. W-2s are not part of this transition. Employers file W-2s with the Social Security Administration, not through IRIS.

ACA information returns also use a separate IRS system, known as AIR. If your business has W-2 or ACA reporting responsibilities, keep those filing steps on their own calendar. The systems and deadlines are not interchangeable.

A steady plan for the next few weeks

You do not need to solve every year-end task today. Start with the parts that depend on other people or account setup:

• Confirm whether you file directly or use a provider.

• If you file directly, check your IRIS access and TCC.

• If a provider files for you, confirm IRIS readiness and its data deadlines.

• Review W-9s and vendor details.

• Choose a date to review payment totals and return information.

For more background, you can revisit my September FIRE-to-IRIS overview and the IRS IRIS filing guidance.

At Jenni’s Business Services, I help small business owners keep their books in order and move through tax and reporting tasks step by step. If you would like support preparing your records for year-end, contact me. We can make the next steps clear, manageable, and calm.