Monthly CPA Newsletter : October 2026

October 2026 D Tax Accounting | CPA & Advisor Newsletter 

What CPAs Need to Know Before the FIRE System Retirement

The IRS is retiring the Filing Information Returns Electronically (FIRE) system and moving information-return filers to the Information Returns Intake System (IRIS) for the 2027 filing season. For CPAs and tax professionals who currently use FIRE, now is the time to prepare.

The transition affects the filing of current-year returns, prior-year returns and corrections. Beginning January 2027, IRIS will become the IRS’s only electronic intake system for information returns that are currently supported through FIRE.

Key FIRE System Deadlines

CPAs should be aware of three important dates:

  • November 1, 2026: Last day to file test information returns through the FIRE Trading Partner Test System.

  • November 9, 2026: Last day to make changes to existing Information Returns Applications for Transmitter Control Codes (TCCs).

  • November 19, 2026, at 3:00 p.m. ET: Final deadline for filing information returns through FIRE.

  • After the transition, IRIS will handle information returns electronically, including current-year filings, prior-year filings and corrections.

Why This Matters for Tax Practices

For firms that prepare large numbers of 1099s and other information returns, changing filing systems is more than an administrative update. It can affect software, TCC registrations, internal procedures, testing and filing workflows.

The IRS has already moved IRIS into operation, and it currently supports electronic filing of information returns for tax year 2022 and later. The IRS says IRIS is available through both a Taxpayer Portal and an Application to Application channel.

Preparing early gives your firm time to identify technical or procedural issues before the 2027 filing season begins.

What CPAs Need to Do Now

If your firm currently relies on FIRE, don’t wait until filing season to make the switch. CPAs should:

Apply for an IRIS TCC: A FIRE TCC does not automatically authorize you to use IRIS. A separate IRIS application is required.

Review your filing process: Determine whether your firm will use the IRIS Taxpayer Portal or IRIS Application to Application (A2A), particularly if you handle a high volume of information returns.

Test your process: If your firm uses system-to-system filing, make sure your software and workflow are ready for the IRIS environment before the 2027 filing season.

Review prior-year correction procedures: Since IRIS will eventually handle current, prior-year and correction filings, firms should understand how the transition affects their existing information-return workflow.

How D Tax Accounting Can Help

At D Tax Accounting, we help businesses and tax professionals stay organized as IRS filing requirements and procedures change.

Our team can help review your information-return processes, identify upcoming compliance requirements and make sure your tax reporting workflow is prepared for important IRS changes.

Don’t wait until the FIRE system shuts down. Start preparing for IRIS now.

Need help staying ahead of IRS changes? Contact D Tax Accounting to discuss your tax and accounting needs.