Last FIRE test filing date
Last day the IRS says test information returns can be filed through the FIRE Trading Partner Test System.
2027 filing-season transition
FIRE is retiring. Move your information-return workflow to IRIS.
The IRS says FIRE will no longer accept information-return submissions after November 19, 2026 at 3 p.m. ET. Current FIRE users need to transition to the Information Returns Intake System (IRIS) for tax-year 2026 information returns filed during the 2027 filing season.
Specialized software and practical free resources
Check a legacy file before moving to IRIS.
Use the free FIRE-to-IRIS checker to identify structure issues and review portal templates. The checker does not generate an IRS-ready submission.
FIRE-to-IRIS migration checkerReview legacy file structure and steps to prepare for IRIS; not an automatic converter.
Free IRIS CSV validatorCheck CSV headers and selected data-format issues before an IRIS portal upload.
IRIS CSV template libraryFind CSV preparation examples and form-specific templates.
Free IRIS CSV splitterSplit eligible portal CSV data into 250-record batches.
Explore our software and free tools guide for product coverage, filing workflow limitations and links to official instructions.
Key dates
Three FIRE deadlines to put on the calendar now
Last FIRE TCC application-change date
Existing Information Returns (IR) Application for TCC records can be updated through this date. The IRS is no longer accepting new FIRE TCC applications.
Last FIRE submission date
After this deadline, FIRE stops accepting information-return submissions. Plan to have IRIS access ready before year-end.
Migration plan
Move from FIRE to IRIS in five controlled steps
Do not wait until January to discover that a FIRE TCC, file layout, or transmission process does not carry over to IRIS.
Apply for an IRIS TCC
A FIRE TCC does not replace the IRIS authorization. Use the IRIS Application for TCC and confirm the role your organization needs.
IRIS Application for TCC →Choose Taxpayer Portal or A2A
The Portal is the browser workflow for manual entry or IRS-template CSV uploads. A2A is the system-to-system XML path for organizations using approved software or their own integration.
Compare Portal and A2A →Rebuild the filing file around IRIS
FIRE specifications and IRIS CSV/XML specifications are different. Do not rename or recycle a FIRE file and assume IRIS will accept it.
IRIS CSV requirements →Test before production
For A2A, complete the required IRS setup, API Client ID process and Assurance Testing System work before production transmission. For Portal CSV, validate a representative file before your peak filing week.
A2A setup checklist →Document status and correction workflows
Train staff on Accepted, Accepted with Errors, Partially Accepted and Rejected results so they do not submit duplicate corrections or replace records that were already accepted.
IRIS status troubleshooting →Portal vs A2A
Choose the IRIS filing channel that fits your volume and workflow
| Item | IRIS Taxpayer Portal | IRIS A2A |
|---|---|---|
| How you work | Browser-based filing | Software-to-IRS transmission |
| Primary file path | IRS-provided CSV template or manual entry | IRS IRIS XML schemas and business rules |
| CSV file size | Publication 5717 (Rev. 9-2026) permits up to 250 forms per CSV file | Not a CSV workflow |
| Authorization | IRIS TCC | IRIS TCC plus A2A/API setup and testing |
| Best fit | Organizations comfortable uploading batches themselves | Higher-volume or automated transmission workflows |
The IRS can revise limits and specifications. Publication 5717 is the controlling source for the current Portal CSV upload workflow.
Important FIRE questions
What changes after FIRE shuts down?
Can I keep using my FIRE TCC in IRIS?
Do not assume your FIRE TCC authorizes IRIS. The IRS instructs current FIRE users to complete an IRIS Application for TCC before the 2027 filing season.
Can I submit a FIRE-format file to IRIS?
No. FIRE and IRIS use different specifications. The Portal uses IRS-provided CSV templates; A2A uses IRIS XML schemas and business rules.
What about prior-year returns and corrections after FIRE retirement?
The IRS FIRE TCC page states that IRIS will be the only information-return electronic filing system, including current-year, prior-year and corrections, after January 1, 2027. Follow current IRIS correction instructions for the exact scenario.
Does this affect Forms 1095-B and 1095-C?
No. ACA information returns use the IRS AIR system rather than FIRE/IRIS. W-2 reporting goes to the Social Security Administration, not IRIS.
What does 1099ERICH do in this transition?
1099ERICH is a Windows preparation workflow for supported forms: import Excel/CSV source data, validate records, print recipient copies, and create IRIS-ready CSV or supported IRIS XML output. The software starting at $149 does not use ERICH credentials to transmit through your own IRS account.
IRIS troubleshooting
Use the problem-specific guide instead of guessing
These guides are designed around the exact error or filing decision you see during migration.
IRIS Start button is grayFile recognition, upload state and browser checks.
CSV format errorsHeaders, dates, currency, TIN types and spreadsheet damage.
250-record CSV limitSplit large files without mixing forms or tax years.
Accepted with ErrorsWhat was accepted and what still needs correction.
Rejected transmissionReplacement workflow and duplicate-filing prevention.
Correction vs replacementChoose the next action from the IRS status.
IRIS TCC guideApplication, roles and common access mistakes.
A2A setup checklistTCC, API Client ID, keys, schemas, ATS and production.
Prepare before FIRE closes
1099ERICH prepares supported information returns for the IRIS workflow.
Use the Windows software to import source data, validate records, print recipient copies, and create IRIS-ready filing files.
Official sources
IRS resources used for this guide
Use the current agency source as the final authority when requirements change.
IRS FIRE retirement announcementOfficial retirement dates and transition summary.IRIS Application for TCCAuthorization for filing information returns through IRIS.Publication 5717Current Taxpayer Portal CSV workflow and 250-record file limit.Publication 5718A2A communication, XML and business-rule specifications.Get an API Client IDIRS API setup information for A2A products.E-file information returns with IRISPortal, publications, help desk and current IRIS guidance.