The IRS lists November 19, 2026, at 3 p.m. ET as the last day and time to file information returns through FIRE. Starting January 1, 2027, IRIS becomes the only IRS electronic filing system for those returns. Direct IRIS filers need a new TCC; a FIRE credential will not work in IRIS.
Checked against the IRS
- Form
- IRIS TCC application for direct transmitters
- Fee
- The IRIS Taxpayer Portal is free
- Time
- FIRE filing cutoff: November 19, 2026, at 3 p.m. ET; IRIS transition: January 1, 2027
- Where
- IRS.gov/iris
The IRS lists November 19, 2026, at 3 p.m. ET as the final day and time to submit information returns through the FIRE system. After the November maintenance window, filers will have to use another route; beginning January 1, 2027, the IRS’s replacement, IRIS, becomes its only electronic filing system for these returns.
The transition covers information returns that filers submit through FIRE, including current-year returns, prior-year returns and corrections. The IRS’s stated deadline identifies the last filing day and time, while its description of the change places the end of FIRE submissions after the November maintenance window.
IRIS takes over the information returns previously filed through FIRE
The shift affects businesses, organizations and tax professionals that send information returns through FIRE, as well as filers who use a service provider to transmit on their behalf. The IRS will direct these returns to IRIS beginning January 1, 2027.
That change includes current-year filing, earlier-year returns and corrections.
The transition is about information-return filing through these systems. It should not be read as a change to every kind of electronic filing with the IRS.
Direct filers can choose the free portal or an A2A channel
IRIS offers a portal for smaller or manual filing tasks and an Application to Application channel for larger volumes. A third-party provider can also transmit for a client.
| Filing route | How it works | Limit or credential point |
|---|---|---|
| IRIS Taxpayer Portal | Enter return information manually or upload a CSV file | Free; up to 100 returns in one submission |
| IRIS Application to Application (A2A) | Send returns using software for larger filing volumes | Direct filers need an IRIS TCC |
| Service provider or payroll vendor | The provider transmits returns for the client | Clients generally do not need their own IRIS TCC |
The portal’s 100-return cap applies to a submission, not to a filer’s total annual filings. A filer whose volume exceeds that amount can consider multiple portal submissions or an A2A setup, depending on how the returns are prepared and transmitted.
A provider filing on a client’s behalf is different from a business using software to send returns directly. The former generally does not require the client to hold its own IRIS credential; a direct transmitter needs the appropriate credential.
Direct IRIS filers need a new TCC before they transmit
A FIRE credential does not carry over to IRIS. Direct filers should prepare for the transition in this order:
- Decide whether your organization will transmit returns itself or use a service provider.
- If you will transmit directly, apply for an IRIS TCC. The IRS says processing may take up to 45 business days, as of November 2026.
- If a provider will file for you, confirm that it is preparing to submit through IRIS and ask whether you need to take any action for its service.
- Check the IRS’s IRIS information and filing guidance for the process that applies to your returns.
The IRS identifies November 9, 2026, as the last day to make changes to Information Returns (IR) Applications for Transmitter Control Codes (TCCs). That date concerns changes to those applications; it does not make an existing FIRE credential usable in IRIS.
The FIRE change applies to information returns, not every IRS electronic filing
The relevant question is whether your return has been filed through FIRE. The announced transition concerns information returns that the system handled, rather than all tax forms filed electronically.
If you work with a payroll vendor or other service provider, ask which party will transmit the return. The IRS says filers using such providers generally do not need an IRIS TCC of their own. Direct filers, by contrast, need a new IRIS credential because their FIRE credential cannot be used on the new platform.
The IRS has not specified every filing route during the transition
The IRS identifies the last FIRE filing date and says IRIS becomes the only electronic filing system for these returns beginning January 1, 2027. It has not specified a complete form-by-form set of filing options for every return during the period between the November cutoff and January 2027.
The change includes current-year returns, prior-year returns and corrections. For a particular return, confirm the instructions and deadline with the IRS before choosing how to file.
November system dates are separate from each return’s own due date
The IRS’s system milestones concern access and preparation. They do not replace a return’s own filing deadline.
| Date | System milestone |
|---|---|
| November 1, 2026 | Final day to file test information returns through the FIRE Trading Partner Test System |
| November 9, 2026 | Final day to make changes to Information Returns (IR) TCC applications |
| November 19, 2026, at 3 p.m. ET | Final day and time listed for filing information returns through FIRE |
| January 1, 2027 | IRIS becomes the only IRS electronic filing system for these returns |
The IRIS Taxpayer Portal is free as of November 2026. The IRS says an IRIS TCC application can take up to 45 business days to process, so direct filers should allow for that processing period. Check each return’s own due date separately.
Check your filing route and transmission status before your form deadline
A few credential and process mix-ups can disrupt a switch:
- Do not use a FIRE TCC to try to transmit through IRIS. Direct filers need a new IRIS TCC.
- Do not assume that every client of a service provider needs its own TCC. The IRS says clients using providers generally do not.
- Do not treat the portal’s limit as a cap on a filer’s total returns. It is a limit of 100 returns per submission.
- Do not assume every form has the same filing route. Check form-specific IRS instructions and deadlines.
Start with IRS.gov/iris to review the appropriate IRIS TCC process or confirm your provider’s readiness, then verify the due date for each information return you must file.
