FIRE shuts down at the end of 2026. Once it goes offline, it will not be available for any submissions — current year, prior year, or corrections. Starting with Tax Year 2026, IRIS becomes the required filing path for the information returns it supports (including the 1099 series, 1098 series, W-2G, and certain other forms). W-2s and 1095s continue to use their existing filing systems (W-2 via BSO, ACA returns via AIR) and are not affected by this change.
That leaves one decision to make before filing season: how you will get your 1099s into IRIS. Most teams land on one of three paths: the free IRIS Taxpayer Portal, 1099 Pro Enterprise Desktop, or 1099 Pro Cloud.
This guide compares all three side by side. You’ll see what each path requires, where each one fits, and how to match the right option to your filing volume, team size, and IT preferences.
What Changes When FIRE Shuts Down
IRIS is a different system, not a renamed one. It changes how you prepare, submit, and correct returns.
- XML replaces fixed-width text files. IRIS uses structured XML under schemas the IRS updates each year.
- Your data gets checked at submission. IRIS validates records when you file and provides detailed statuses after processing: Accepted, Accepted with Errors, Partially Accepted, or Rejected.
- Names need separate fields. First, middle, and last names can no longer share one line.
- FIRE credentials don’t transfer. Your FIRE Transmitter Control Code (TCC) won’t work in IRIS.
Each filing path handles these changes differently. The right one depends on how much of that work you want to own.
The Three Filing Paths at a Glance
The Three Filing Paths at a Glance
| IRIS Taxpayer Portal | 1099 Pro Enterprise Desktop | 1099 Pro Cloud | |
|---|---|---|---|
| Cost | Free | Licensed software plus Service Bureau filing (minimum $89 federal eFiling fee) | Annual subscription |
| Where it runs | IRS website | Installed on your local systems | In your browser |
| How you file with IRIS | Directly, under your own IRIS TCC | Through the Sovos Service Bureau’s IRIS TCC | Through Sovos as an approved IRS Modernized eFile provider |
| Data entry | Manual entry or CSV upload | Import and prepare in desktop software | Bulk import with templates and auto-mapping |
| Volume limits | Up to 250 records per CSV file; up to 100 forms per submission | Built for high volume | Built for hundreds to thousands of forms |
| TIN matching | Not included | Available as a paid add-on | Real-time and bulk, included |
| Corrections | Typed by hand | Per-form charge | Included |
| State filing | Managed separately | CF/SF included; direct state reporting available for a fee | Direct state reporting for 1099-NEC and W-2 (fee applies), plus CF/SF |
| Recipient delivery | Managed separately | Print and mail options | Print, mail, and eDelivery |
| Users | Individual accounts | Seat-licensed | Unlimited users and payers |
Path 1: The IRIS Taxpayer Portal
The IRIS Taxpayer Portal is the IRS’s free, browser-based filing option. You type in forms by hand or upload a CSV file, and the portal transmits them to the IRS.
Where the portal fits
The portal works for small, simple filings. If you file a few dozen forms a year and have time to enter and check each one, it costs you nothing beyond your time.
You also avoid the heavy setup of a direct Application-to-Application (A2A) connection. There’s no API client to build, no commercial security certificate to buy, and no annual IRS software testing.
Where the portal falls short
The portal was built for small filers, and it shows at scale.
- Uploads are capped. CSV files hold up to 250 records, but you can only submit 100 forms per submission. A list of 2,000 contractors means many separate submissions.
- Corrections are manual. Every fix is typed by hand, one record at a time.
- CSV formatting trips people up. Leading zeros disappear, long numbers turn into scientific notation, and outdated templates get rejected.
- You still need an IRIS TCC. The application can take up to 45 days to process.
- TIN matching, state filing, and recipient delivery happen elsewhere. You manage each step with separate tools or by hand.
Choose the portal if: You file a small number of forms, have one person handling year-end reporting, and can apply for your IRIS TCC well before January.
Path 2: 1099 Pro Enterprise Desktop
1099 Pro Enterprise Desktop is locally hosted software for teams that want to keep their filing work on their own systems. It’s the go-forward desktop product in the 1099 Pro family. 1099 Pro Professional has been sunset after Tax Year 2025, and those users move to Enterprise.
How desktop filing works under IRIS
You load, validate, review, print, and mail forms in the desktop software you already know. When you file federally, your data goes through the Sovos Service Bureau. Sovos converts it to IRIS XML and transmits it to the IRS on your behalf under the Service Bureau’s IRIS TCC.
That means no IRS registrations, no security certificates, and no IRS testing on your end. One change matters here: desktop users can no longer file federally under their own TCC. All federal IRIS filing from the desktop runs through the Service Bureau.
Where desktop fits
Desktop suits mid-size and enterprise organizations with internal tax or accounting teams, especially those filing thousands of forms or more. It’s a strong match if your IT or security policies favor locally hosted software and tight control over where data lives.
Service Bureau filing includes Combined Federal/State Filing (CF/SF). Bulk TIN matching, corrections, and print and mail services are available as options.
What to weigh
- Licensing is seat-based. Plan for how many people need access.
- Your team maintains the installation. Desktop software lives on your machines, so updates and access run through your IT processes.
- Some services cost extra. Federal eFiling carries a minimum $89 fee. Corrections carry a per-form charge, and TIN matching is a paid add-on.
Choose desktop if: You prefer locally hosted software, have an established internal tax team, and want Sovos to handle the IRIS connection while your process stays on your own systems.
Path 3: 1099 Pro Cloud
1099 Pro Cloud gives finance and tax teams one platform to import, validate, eFile, and deliver 1099s, W-2s, and 1042-S forms. Enterprise-grade information reporting without enterprise complexity.
How cloud filing works under IRIS
You work entirely in your browser. 1099 Pro Cloud is IRIS-ready, and Sovos is an approved IRS Modernized eFile provider. The platform formats your data to the current IRIS schema and transmits it for you. You skip the TCC application, A2A registration, security certificates, and IRS communication testing.
What’s included
- Bulk data import. Use built-in templates and auto-mapping instead of entering forms by hand.
- Real-time and bulk TIN matching. Catch Name/TIN mismatches before IRIS flags them. Both are included in your subscription.
- Automated validations. Find formatting and data errors before you submit.
- 15+ form types. File 1099s, W-2s, 1042-S, 1098, W-2G, 5498, and more from one system.
- Federal and state filing. eFile with the IRS, report 1099-NEC and W-2 forms directly to states, and use CF/SF.
- Recipient delivery. Send forms by print and mail with USPS address validation, or through secure eDelivery.
- Simplified corrections. Fix flagged records without rebuilding files. Corrections are included.
- Unlimited users and payers. Tax, AP, and finance can all work in one system without per-seat costs.
- Automatic updates. The platform updates as IRS requirements change, so you never install a new schema yourself.
Where cloud fits
1099 Pro Cloud is built for organizations filing hundreds to thousands of forms each year. It fits teams that have outgrown basic filing tools or the portal but don’t want heavily customized enterprise software.
It’s also the clearest path if your current process spans several tools. When TIN checks, printing, and eFiling happen in different places, each handoff adds a chance for error. Cloud puts every step in one workflow and one record of what was filed, flagged, and fixed.
Choose cloud if: You file hundreds to thousands of forms, have several people involved in year-end reporting, and want TIN matching, filing, state reporting, and delivery in one place without managing software installs.
How to Choose: Four Questions to Ask Your Team
Answer these four questions, and the right path usually becomes clear.
1. How many forms do you file each year?
- Under 100, with simple data: The portal can work.
- Hundreds to several thousand: 1099 Pro Cloud handles bulk import, validation, and filing without per-upload limits.
- Many thousands, with an established desktop process: 1099 Pro Enterprise Desktop keeps high-volume work on your own systems.
2. How many people touch your filings?
One person can manage the portal. Once you have reviewers, approvers, and AP staff in the mix, access matters. Cloud includes unlimited users and payers. Desktop works well for a defined team on a seat-based license.
3. What does your IT team prefer?
If your policies require locally hosted software, choose desktop. If you’d rather avoid installs, updates, and server upkeep, choose cloud. Either way, Sovos handles the IRIS connection.
4. How much correction and validation work can you absorb?
IRIS surfaces Name/TIN mismatches during filing season, not months later as B-notices. Incorrect or incomplete returns carry IRS penalties of up to $340 per return. If you want TIN matching and corrections built in, cloud includes both. Desktop offers them as add-ons. The portal leaves them to you.
Common Mistakes to Avoid
Waiting until January to decide. Your IRIS TCC application can take up to 45 days. Pick your path now, and apply early if you plan to file directly.
Assuming the portal scales. Upload caps and manual corrections turn a free tool into a costly one once volume grows. Count your forms before you commit.
Skipping TIN matching. IRIS checks your data at submission. Run bulk TIN matching before filing season so you have time to collect updated W-9s.
Forgetting about FIRE corrections. Once FIRE shuts down at the end of 2026, it will not be available for any submissions, including corrections. Clear open FIRE corrections before the system goes offline.
Planning federal filing only. States are moving at different speeds. Confirm how your chosen path handles state reporting for every state on your list.
Your Next Steps
Three paths lead into IRIS. The portal works for small, simple filings. 1099 Pro Enterprise Desktop fits teams that want locally hosted software with Sovos handling the IRIS connection. 1099 Pro Cloud gives growing teams one browser-based platform for TIN matching, filing, state reporting, and delivery.
Start with your form count, then confirm your team size and IT requirements. Choose your path well before filing season 2027 so your first IRIS season opens with clean data and a clear process.