The IRS retires FIRE at the end of 2026. Starting with Tax Year 2026 returns, filed in early 2027, IRIS (the Information Returns Intake System) becomes the only IRS intake system for 1099s and related information returns. Once FIRE shuts down, it won’t accept any submissions, including corrections and prior-year returns.
IRIS is a different system with different rules. These 10 questions will help you find the gaps in your current process and close them before filing season opens. Each one comes with a clear way forward.
1. Which of your forms are moving to IRIS?
IRIS covers the 1099 series, 1098 series, W-2G, 5498 series, 1042-S, and several other information returns. W-2s and 1095s still go through their current systems.
List every form type you file and match each one to its intake system. 1099Pro Cloud supports 15+ form types, including 1099s, W-2s, and 1042-S, so you can manage your information returns in one place even when they file through different channels.
2. How many forms will you file this season?
Your volume determines which filing path works. The free IRIS Taxpayer Portal caps CSV uploads at 250 records per file and each submission at 100 forms. A few hundred contractors can mean many separate uploads and submissions.
The other IRS path, Application-to-Application (A2A), handles bulk XML filing. It also requires a technical setup most finance teams don’t want to build. 1099Pro Cloud handles hundreds to thousands of forms without per-upload limits.
3. Do you need your own IRIS Transmitter Control Code (TCC)?
Your FIRE TCC won’t work in IRIS. If you file directly, you need a new IRIS TCC. The IRS allows up to 45 calendar days to process the application, and every Responsible Official must sign it.
Direct A2A filing adds more steps: an API Client ID, a commercial security certificate, and IRS communication testing. 1099Pro Cloud is IRIS-ready, and Sovos is an approved IRS Modernized eFile provider. You skip the TCC application, A2A registration, certificates, and testing.
4. Is your recipient data ready for IRIS validation?
IRIS checks your data, not just your file format. Each submission comes back as Accepted, Accepted with Errors, Partially Accepted, or Rejected. Formatting problems also cause rejections, including names in a single field, dropped leading zeros, and numbers converted to scientific notation.
Audit your vendor and recipient records now. Separate first and last names, and confirm TINs against current W-9s. 1099Pro Cloud’s automated validations flag formatting and data errors before you submit.
5. How will you catch Name/TIN mismatches before the IRS does?
Mismatches now surface during filing season, not months later. Under FIRE, many errors arrived later as IRS notices. Under IRIS, they appear in your acknowledgment. Incorrect returns carry penalties of up to $340 each.
1099Pro Cloud includes real-time and bulk TIN matching. Run a bulk match before filing season so you have time to request updated W-9s. Then validate new vendors in real time as you add them.
6. How will you get your data into IRIS-compliant format?
IRIS uses structured XML schemas that the IRS updates each year. Manual entry and spreadsheet uploads work for small batches. At volume, they become a source of errors.
1099Pro Cloud uses bulk imports with built-in templates and auto-mapping. You load your data, map it once, and the platform formats it to the current IRIS schema.
7. How will you handle corrections and rejections?
IRIS handles corrections differently than FIRE. Most errors need a 1-step correction. Filing the wrong form type requires two steps: zero out the original, then file the correct form. Rejected submissions must be replaced in full.
Close out any open FIRE corrections before FIRE shuts down at year-end. For your IRIS filings, 1099Pro Cloud’s simplified corrections workflow lets you fix flagged records without rebuilding files.
8. Who on your team needs access?
IRIS filing rarely stays with one person. Tax, AP, and finance staff often prepare, review, and approve returns. Shared logins and handoffs between tools make it harder to track who changed what.
1099Pro Cloud includes unlimited users and payers. Your whole team works in one system, with one record of what was filed, flagged, and fixed.
9. How will you cover state filing and recipient delivery?
Federal filing is only part of your obligation. You still need to meet state requirements and furnish recipient copies on time. Handling those through separate vendors adds steps and chances for error.
1099Pro Cloud supports the Combined Federal/State Filing Program and direct state reporting for 1099-NEC and W-2. You can send recipient forms by print and mail with USPS address validation, or through secure eDelivery.
10. Will your process keep up as IRS requirements change?
IRIS will keep changing. The IRS adds forms and updates schemas each tax year. For Tax Year 2026 alone, it added several new forms to IRIS.
1099Pro Cloud is browser-based and updates automatically as IRS requirements change, so you never install a schema yourself. Every filing is backed by Sovos’ more than 35 years of tax compliance and software expertise.
If your IT policies require locally hosted software, 1099Pro Enterprise Desktop is also available. It files through the Sovos Service Bureau, so you still skip the IRS setup.
Your Next Step
Your first IRIS season is fixed on the calendar, and you don’t have to build your own path to it. Answer these 10 questions with your team, then pick a filing approach that fits your volume and process.
1099Pro Cloud gives you IRIS-ready filing, built-in TIN matching, state reporting, and recipient delivery in one place. No TCC application, no IRS integration, and no scramble in January.
Start with 1099Pro Cloud and get ready for your first IRIS filing season.