What Is IRIS and How Does It Affect My Filing?

What Is IRIS?

IRIS (Information Returns Intake System) is the IRS's new electronic filing platform that replaces the legacy FIRE system. The IRS is permanently shutting down FIRE on December 31, 2026, and all electronic information return filing will move to IRIS.

Does This Affect Me as a BoomTax Customer?

No. As a BoomTax customer, you don't need to do anything differently. BoomTax already files through IRIS for all 1099 forms (tax year 2024 and later). Your filing process, your data format, and your workflow remain exactly the same.

Here's what BoomTax handles for you behind the scenes:

• IRIS transmission — BoomTax submits your forms to the IRS through IRIS automatically.
• XML conversion — IRIS requires XML format instead of the old FIRE flat-file format. BoomTax handles this conversion.
• TCC management — You don't need your own IRIS Transmitter Control Code. BoomTax files under its own IRS-authorized TCC.
• Error handling — IRIS uses different error codes than FIRE. BoomTax translates these into the same clear status updates you're used to.

What Is Changing?

The only change is happening at the IRS level. The FIRE system — which has been in use since the 1990s — is being retired in favor of a modern, XML-based system. Key differences:

What If I File Directly With the IRS?

If you currently file directly through the IRS FIRE system (not through BoomTax), you will need to transition to IRIS before December 31, 2026. This involves:

1. Registering for an IRIS account
2. Applying for an IRIS TCC (takes 45+ days)
3. Converting your files from Pub. 1220 flat-file format to IRIS XML
4. Testing your submissions in the IRIS sandbox

Or, you can skip all of that by using BoomTax — just upload your existing FIRE-format files and we handle the rest.

Learn More

Visit our complete IRS IRIS migration guide for detailed information about the transition.