Per IRS IR-2026-99, the legacy IRS FIRE system takes its last test filings Nov. 1, 2026, locks IR Application for TCC changes after Nov. 9, 2026, and takes its final information return filings Nov. 19, 2026, at 3 p.m. ET. After Jan. 1, 2027, IRIS is the only e-filing system and requires a separate IRIS TCC.
This tool has a readiness questionnaire and a 1099 CSV header-row check. It flags any 9-digit number pattern, and the page says nothing is uploaded or stored. The tool is free, and a $9 checklist kit is sold separately on Gumroad. Not affiliated with the IRS.
The IRS FIRE-to-IRIS cutover has hard November dates, and small businesses and bookkeepers should not miss them. First Mover Projects built a free, private checker that shows where they stand.