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What belongs on a FIRE to IRIS transition checklist?

Use this order from the IRS pages. November 1, 2026 was the last day to file test information returns through the FIRE Trading Partner Test System. That date has passed. November 9, 2026 is the last day to change an existing IR Application for TCC. After that, those applications are read-only. November 19, 2026 at 3 p.m. Eastern time is the last day to file information returns through FIRE. Complete a separate IRIS Application for TCC. Publication 5717 says to allow up to 45 calendar days, and a FIRE TCC cannot be used in the IRIS Taxpayer Portal. After January 1, 2027, IRIS is the only e-file system for information returns, including current year, prior year, and corrections.

General guidance, not legal, tax or IT advice.

Payroll teams and bookkeepers moving their own 1099 e-filing from FIRE to IRIS for the 2027 filing season.

Free FIRE to IRIS check

Key dates

Transition steps from the IRS pages

  1. Confirm who files your Forms 1099 and other information returns: you, a payroll provider, an accountant, or software. If a payroll provider or accountant files for you, this may already be handled. Ask them.
  2. If you still have an IR Application for TCC, make any changes by November 9, 2026. After that date the FIRE page says those applications are read-only.
  3. File any information returns that still belong on FIRE by November 19, 2026 at 3 p.m. Eastern time. The November 1, 2026 test-file date has passed.
  4. Complete an IRIS Application for TCC. Publication 5717 says a FIRE TCC cannot be used in the IRIS Taxpayer Portal, and to allow up to 45 calendar days.
  5. For the 2027 filing season, file tax year 2026 information returns in IRIS. Publication 5717 says IRIS is the only intake system beginning tax year 2026. The IRIS page says the free Taxpayer Portal handles up to 100 returns at a time. Software filers use IRIS Application to Application.

The optional $9 checklist puts those IRS dates and links, your FIRE account steps, the IRIS Application for TCC, 2027 prep, and a 1099-NEC add-on in one 3-page PDF. The IRS pages linked below are free.

FAQ

What should a FIRE to IRIS transition checklist include?

The IRS dates are November 9, 2026 for changes to an existing IR Application for TCC, November 19, 2026 at 3 p.m. Eastern time for the last FIRE filing, and January 1, 2027, when IRIS is the only e-file system for information returns, including corrections and prior-year returns. The checklist also includes a separate IRIS Application for TCC. Publication 5717 says to allow up to 45 calendar days for that application.

What is the last day to change an IR Application for TCC?

November 9, 2026. The FIRE page says existing applicants can update their applications through November 9, 2026, after which they become read-only and are retained for historical reference. The IRS is no longer accepting new IR Applications for TCCs.

When is IRIS the only e-file system?

The FIRE page says IRIS will be the only information returns electronic filing system, including current year, prior year, or corrections, after January 1, 2027. Current FIRE users must complete an IRIS Application for TCC to file tax year 2026 information returns during the 2027 filing season.

How long should the checklist allow for the IRIS TCC application?

Publication 5717 says to allow up to 45 calendar days for application processing.

What is in the $9 checklist?

One 3-page PDF with the IRS dates and links, your FIRE account steps, the IRIS Application for TCC, 2027 prep, and a 1099-NEC add-on. Refunds: within 30 days if a file is corrupt or materially not as described.

Sources

Checked Nov 5, 2026.

More: When is the last day to file on IRS FIRE? · IRIS TCC application how long · file 1099-NEC 2027 IRIS · Free FIRE to IRIS check · All deadlines

Not advice

General guidance, not legal, tax or IT advice. Check the IRS pages linked above and ask your tax professional for your situation. Not affiliated with or endorsed by the IRS. Names are used only to describe compatibility.

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