The IRS is moving 1099 filing from FIRE to IRIS. The last opportunity to submit through FIRE is November 19, 2026, at 3 p.m. ET. Tax year 2026 returns filed during the 2027 season move to IRIS.
For Eisen customers, that does not mean taking on a separate system migration. Our FIRE-to-IRIS converter lets your team keep producing its FIRE-format file. Eisen handles the conversion and manages the new IRIS business rules and validations.
My recommendation: start with the file and process you already use. Confirm the reporting scope with Eisen, identify any data issues that need attention, and agree on the handoffs. Here is the checklist I would use.
What changes with IRIS
The Information Returns Intake System, or IRIS, has two filing channels. The Taxpayer Portal supports manual entry and CSV uploads, with up to 100 returns per submission. Application to Application, or A2A, connects filing software to the IRS.
A FIRE Transmitter Control Code does not transfer to IRIS. If your organization will transmit directly, confirm the IRIS credentials for your chosen method. If a provider handles transmission, confirm the setup they require from you.
1. Inventory what you need to file
Build one working list with a row for each reporting entity and form type. Include the tax year, expected return count, source system, and person responsible for approving the data.
- Separate original returns from outstandingcorrections and prior-year work.
- Identify where tax reporting data comes from andwho can explain differences.
- Record federal filing, recipient delivery, andany state reporting work separately.
For example, if interest amounts come from a core system and recipient addresses come from a customer platform, name who reconciles the two before filing. Moving systems will not resolve conflicting source data.
2. Choose the filing method and owner
With Eisen, bring the FIRE-format output your team already produces. We handle its conversion to IRIS and the new business rules and validations. Your team can focus on reviewing the underlying data and resolving questions about the amounts or recipients.
Agree on the exception process upfront. Who reviews a record when an amount changes after approval? Who supplies missing recipient information? Get those responsibilities into the plan so the team knows how to keep work moving.
3. Confirm access before the filing rush
If you plan to transmit directly to the IRS, assign someone to confirm the required credentials and access. If you are working with Eisen, confirm the setup for your workflow with us before starting a separate portal or A2A implementation.
4. Reconcile a representative data sample
Use a sample that reflects the difficult parts of your business: multiple entities, business and individual recipients, missing information, and adjusted amounts. Track the record count and dollar totals from the approved source through the prepared output.
Keep a separate list of excluded records with a reason and an owner. If the source has 2,000 records and the filing output has 1,980, the team should be able to explain the other 20.
5. Prove the process through its final result
For teams building their own A2A implementation, include the applicable IRS testing requirements in the project plan. With Eisen’s converter, focus your review on the source file, the issues raised by validation, and how the team resolves them.
When using a third-party transmitter, obtain the filed records, transmission Receipt ID, and IRS acknowledgment. Confirm that the provider supports the corrections and replacements your business needs.
6. Keep the rest of the reporting cycle in view
Federal filing and furnishing recipient statements are separate obligations. Review applicable state requirements as well. Build those steps into the same calendar so the team can see what is complete and what still needs action.
Put the migration plan to work
Start with the inventory and the FIRE-format file you already produce. Eisen manages the format conversion and IRIS rule changes; your team stays involved in the data review and decisions that require your business context.
Talk to Eisen about using the FIRE-to-IRIS converter for your next reporting cycle.
