IRS Targets December 31, 2026, to Retire the FIRE System

From the moment IRIS (Information Returns Intake System) was launched, we knew the IRS’s FIRE system was going to be shut down. What we didn’t know was when the end would come. 

Now, for the first time, the IRS has publicly shared a tentative target retirement date: December 31, 2026.

This information came during a May 15 conference call with software developers and stakeholders involved in the application-to-application (A2A) side of IRIS. According to written notes from the IRS:

“IRS is targeting the retirement of the Filing Information Returns Electronically (FIRE) system at the end of December 2026. IRIS will be the only intake system available for FIRE-related forms and the 1099-DA forms beginning in January 2027. More information will follow through this Working Group, IRS.gov, Publication updates, and other meetings where IRIS topics are discussed.”

While this is not a formal announcement, it marks the first time the IRS has communicated a specific end date for FIRE.

What This Means for You

Many AP departments and third-party filers still rely heavily on FIRE. It’s been the IRS’s mainstay system for decades, especially favored for:

• Large-volume 1099 filings (IRIS currently limits uploads to 100 records at a time).
• E-filing Form 1042-S, which, as of this writing, is still not supported by IRIS.

If the December 31, 2026, retirement timeline holds, it means you’ll still be able to file your 2025 forms in the FIRE system, but you’ll need to make other arrangements for the 2026 forms you file in 2027.

What You Should Do Now

Things you will want to do right now:

• Start exploring IRIS. Presumably, the IRS will make upgrades to IRIS to make it match FIRE’s capabilities over the next 18 months.
• Review third-party software platforms. Many vendors serve as intermediaries, connecting with both FIRE and IRIS. These platforms can provide automation and batch uploads and reduce the burden on you. Multiple providers are regular exhibitors at IOFM’s spring and fall conferences.