09/07/2026
GUIDING STAR DAILY BRIEF
Monday, September 7, 2026
FIRE IS RETIRING: IS YOUR 1099 FILING PROCESS READY FOR IRIS?
CONFIRMED CHANGE
If your business or tax office files information returns through the IRS Filing Information Returns Electronically systemâbetter known as FIREâthe filing route is changing.
The IRS says current FIRE users must transition to the Information Returns Intake System, or IRIS, to file tax-year 2026 information returns during the 2027 filing season. After January 1, 2027, IRIS will be the only IRS electronic filing system for information returns currently received through FIRE, including current-year returns, prior-year returns, and corrections.
That may sound like a filing-season issue, but the best time to prepare is before filing season begins. A business can have correct payee information and still encounter delays if credentials, software, file formats, or internal procedures are not ready for the new platform.
IRIS offers two filing paths. The free, web-based Taxpayer Portal allows manual entry or CSV upload and accepts up to 100 returns per submission. It also lets filers download payee copies and keep records of filed returns. The Application-to-Application channel is intended for larger-volume filers and third-party software.
DEADLINE/REMINDER
The transition calendar matters. November 1, 2026 is the last day to file test information returns through the FIRE test system. November 9 is the last day to change an Information Returns application for a FIRE Transmitter Control Code. November 19 at 3 p.m. Eastern is the final deadline for submitting information returns through FIRE.
If you currently use FIRE, start by confirming which forms you file, how many returns you normally submit, whether your software or service provider supports IRIS, and who is responsible for the new IRIS application and credentials.
DEADLINE/REMINDER
Two nearer dates also deserve attention. Employees who earned $20 or more in tips during August generally must report those tips to their employer by September 10. September 15 is the extended filing deadline for calendar-year partnerships and S corporations, and it is also the third estimated-tax installment date for many individuals and corporations.
COMMENTARY
The lesson is simple: compliance is not only about knowing the form. It is also about having a working process. Give your business time to test the route before the deadline becomes the emergency.
FINANCIAL TIP OF THE DAY
THE 5-STEP IRIS READINESS CHECK
1. Inventory your forms. List every information return your business files through FIRE.
2. Choose your channel. Compare the IRIS Taxpayer Portal with Application-to-Application filing.
3. Handle credentials early. Complete the IRIS Application for a Transmitter Control Code.
4. Test the workflow. Confirm your CSV file, software, or service provider is IRIS-ready.
5. Protect your records. Save acknowledgments, payee copies, and correction procedures.
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