After decades of service, the IRS Filing Information Returns Electronically (FIRE) system is being retired. Beginning with the 2027 filing season, the Information Returns Intake System (IRIS) becomes the required platform for supported information returns — and the transition is already underway.
E-filing providers have opened 2026 pre-filing early to give businesses, accounting firms, and tax professionals extra time to prepare recipient records, validate taxpayer identification numbers, and review returns before the January crunch. Starting early is especially wise this year given the platform change.
Alongside the system migration, form coverage is expanding for tax year 2026. New information returns include Form 1098-VLI (Vehicle Loan Interest Statement) for reporting interest on qualifying passenger vehicle loans, Form 1099-LPS for long-term care premium payments, and Form 1099-CAP for changes in corporate control and capital structure.
If your business files 1099s or W-2s, check whether your current e-filing provider supports IRIS and run a readiness check now — waiting until January 2027 risks rejected filings and penalties.