10/15/2026
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If your business files Forms 1099 electronically, an important IRS change is coming.
The IRS is retiring the FIRE system. For tax year 2026 returns filed during the 2027 season, IRIS will become the electronic filing system for information returns.
Key deadlines to know:
• November 1, 2026: Last day for FIRE test filings
• November 9, 2026: Deadline to update existing FIRE TCC applications
• November 19, 2026 at 3 p.m. ET: Final deadline to file through FIRE
• January 1, 2027: IRIS becomes the only electronic filing option
If you file directly, you may need a new IRIS Transmitter Control Code—your existing FIRE TCC will not transfer automatically. If a payroll provider, software platform, or tax professional handles your filings, now is the time to confirm they are ready for the transition.
O’Hara & Company can help Suffolk County and Long Island businesses organize their records, payroll processes, and tax reporting plans before filing season arrives.
Tax tips & small business insights from our Long Island CPA team. Guides on payroll, bookkeeping & IRS problem solving.