FireliftFIRE to IRIS: filing 1099s through IRIS
Short answer. FIRE takes its last file on 19 November 2026 at 3 p.m. Eastern; from 1 January 2027 IRIS is the only way to e-file information returns, including prior-year and corrected returns. Get an IRIS Transmitter Control Code (TCC), then either key forms into the free IRIS Taxpayer Portal or upload them as CSV files built on the IRS templates: at most 250 forms per CSV, one form type and one tax year per file. Software that files through IRIS A2A is the third route.
1. Get an IRIS TCC
A FIRE TCC does not carry over: current FIRE users must complete an IRIS Application for TCC. In the application the responsible official picks one role for the Taxpayer Portal: Issuer (your own returns) or Transmitter (returns for several issuers, which also lets one CSV hold several issuers).
2. Choose your route
| Route | Best for | Limits (Publication 5717, Rev. 9-2026) |
|---|---|---|
| Taxpayer Portal, typed in | A handful of forms | Free; forms are keyed one by one |
| Taxpayer Portal, CSV upload | Tens to thousands of forms | Free; IRS CSV templates only; up to 250 forms per CSV, one form type and tax year per file (section 3.5); up to 100 forms per submission from the Unsubmitted Forms page (section 3.6.1) |
| IRIS A2A (application to application) | Software vendors and large filers | Needs software or a service that transmits XML to IRIS; up to 100 MB at a time (IRS.gov) |
3. Build the CSV files
- Download the IRS template for each form and tax year from the portal and use a fresh copy each time.
- Keep one form type and one tax year per file and at most 250 forms per file (header row not counted).
- Format as the template guidelines say: dates MM/DD/YYYY, ZIP codes as digits, long numbers as text. Save as "CSV UTF-8" and do not reopen and re-save the file in Excel before uploading: Excel turns long numbers into scientific notation and changes dates and ZIPs.
- If your system still writes a FIRE (Publication 1220) file, convert it rather than retyping: every B record becomes one row of the form's template.
4. Upload and submit
- Upload CSV with Form Data, then Browse and select the file.
- Start, review the rows, then Add All.
- On Unsubmitted Forms, select forms and Submit (at most 100 forms per submission); review the transmissions and Submit All.
- Keep the receipt ID shown on the confirmation page.
Four ways to get your FIRE data into IRIS, compared
| Retype into the IRS template | Desktop 1099 software or service bureau | Free online converter | Firelift | |
|---|---|---|---|---|
| Cost | Free, but slow | Per form or per filing (for example $249 + $0.28 per recipient) | Free | Free check; downloads $790 a year per issuer ($474 founding until 30 Nov 2026) |
| Split into 250-form files | By hand | Not needed when the bureau transmits by A2A | Varies: check the tool | Yes, one form and tax year per file, numbered part-01-of-NN |
| Fixes listed field by field | No | Varies | Varies: check the tool | Every change and error, with the record it belongs to |
| FIRE control totals reconciled | No | Varies | Varies: check the tool | C record totals against the payee records |
| Corrected returns, A2A XML | Corrections in the portal | Usually yes | Varies | Not in v1 |
| Where TINs go | Your computer, then the IRS | The vendor's systems | Depends on the tool | Stay in your browser until you upload to the IRS |
If you file a few forms, typing them into the portal is fine. If a service bureau already files for you, you may not need to change anything. If your system writes a FIRE file for many forms or several issuers, a converter saves the retyping; Firelift adds the checks, the 250-form split and a review workbook, and the check itself is free.
Check your FIRE file free
Check your own FIRE file or spreadsheet or open the sample: every record, fix, error, control total and output file shows on screen without sign-up. Downloading the IRIS CSVs and the review workbook built from your own data needs a license: Issuer $790 (1 issuer), Firm $1,490 (up to 25 issuers), Bureau $2,900 (unlimited), each one payment for 12 months and any number of forms; $474, $894 and $1,740 with FOUNDING40 until 30 Nov 2026.