IRS 1099 · FIRE to IRIS
IRS 1099 filing moves to IRIS. Be ready on 1 January 2027.
The IRS is retiring FIRE. From 1 January 2027, electronic Forms 1099 go through the Information Returns Intake System (IRIS): structured XML, or the IRS CSV template, validated at intake.
01What changes
Why FIRE workflows won’t simply carry over.
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01 / Change
A new format
FIRE took fixed-width text files. IRIS takes XML that follows the IRS schema, or a CSV built strictly on the IRS-issued template. Existing FIRE extracts won’t carry over unchanged.
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02 / Change
New credentials
IRIS needs its own Transmitter Control Code; FIRE TCCs don’t transfer. Foreign filers without an SSN or ITIN need a Foreign Filer TCC and TCC GIIN to file through IDES.
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03 / Change
Stricter data
Payer and recipient names are split into separate line fields, TIN types are declared, and country and phone fields are mandatory.
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04 / Change
Validation at intake
IRIS checks files as they arrive and reports problems in its acknowledgement, so errors surface straight away rather than weeks later.
02Filing routes
Three ways in. One for each filer.
| Aspect | IRIS Taxpayer Portal | IRIS A2A | IDES (foreign filers) |
|---|---|---|---|
| Who it suits | Lower volumes, ad-hoc filing | High volumes, recurring workflows | Foreign filers without an SSN or ITIN |
| Format | IRS CSV template | XML (IRS schema package) | XML in a signed, encrypted package |
| Size | Up to 250 forms per CSV file | Up to 100 MB per transmission | Per IDES limits |
| Credentials | IRIS TCC | IRIS TCC + API Client ID | Foreign Filer TCC + TCC GIIN |
| More | 1099-NEC & 1099-MISC | IRIS A2A filing | IDES 1099 for foreign filers |
Filing with Novus
Two ways to file, depending on when.
Novus prepares IRIS-ready files and IDES packages. You stay the filer: every upload to the IRS is made under your own TCC.
Assisted filing with our team
For this filing season, our team prepares your 1099 files with you, validated before export: the IRS CSV for the IRIS Taxpayer Portal, A2A-ready XML, or an IDES package for foreign filers. You review them, then upload under your own TCC.
Self-serve in Novus Desktop
Self-serve 1099 generation is a module of the upcoming Novus Desktop app: load your Excel workbook, validate on your own machine, and export the IRIS CSV, A2A XML or an IDES package yourself.
03Before anything is exported
The errors IRIS rejects, caught first.
- TIN format and TIN type
- Name split into the required line fields
- Mandatory country and phone fields
- State codes and amount formats
- Duplicate record identifiers
- Corrections linked to the original record
Who we help
- US payers and employers
- Moving 1099-NEC and 1099-MISC filing off FIRE before it retires.
- Foreign filers
- Filing Forms 1099 electronically through IDES with a Foreign Filer TCC and TCC GIIN.
- Accounting firms and CPAs
- Preparing 1099s across a portfolio of clients.
- Teams fixing prior seasons
- Correcting returns that were rejected or filed incorrectly.
More on IRS 1099 filing
- 1099-NEC & 1099-MISC Forms, deadlines and corrections
- IDES 1099 for foreign filers Foreign Filer TCC and TCC GIIN
- IRIS A2A filing System-to-system XML for high volumes
- Form 1099-DA guide Digital asset broker reporting
Preparing data? The free IRIS 1099 worksheet has separate 1099-NEC and 1099-MISC sheets.
FAQ
Frequently asked questions
Something else? Ask our team
When does FIRE stop and IRIS take over?
The IRS is retiring FIRE. From 1 January 2027, electronic information returns, including Forms 1099 for tax year 2026, are filed through IRIS.
What is the difference between IRIS and FIRE?
FIRE accepted fixed-width text files and reported errors after the fact. IRIS takes structured XML or a CSV built on the IRS template, validates at intake and returns acknowledgements.
Do I need a new TCC for IRIS?
Yes. IRIS TCCs are issued separately from FIRE TCCs, which don’t transfer. Foreign filers without an SSN or ITIN apply through the Foreign Filer TCC Registration System instead and file through IDES.
Does Novus submit my 1099s to the IRS?
No. Novus prepares IRIS-ready files and IDES packages; you upload them under your own TCC, so you remain the filer of record.
Can I generate 1099 files myself with Novus?
Self-serve 1099 generation is a module of Novus Desktop, opening for early access in 2027. For this filing season, our team prepares your files with you as an assisted service.
What are the 1099 deadlines for tax year 2026?
Form 1099-NEC is due to the IRS and to recipients by February 1, 2027. Form 1099-MISC is generally due to recipients by February 1, 2027, and to the IRS by March 31, 2027 when filed electronically. Always confirm against the IRS’s current guidance.
Can I still file 1099s on paper?
Only below the threshold: since tax year 2023, filers with 10 or more information returns in total must file electronically.
Can 1099-NEC and 1099-MISC go in the same file?
No. IRIS requires a separate upload per form type, so each form is prepared as its own file.
Can corrections and prior-year 1099s be filed through IRIS?
Yes. Corrections reference the original return’s UniqueRecordId, and prior-year returns use the appropriate tax year.
How is my data protected?
Data is encrypted in transit with TLS 1.3 and stored with per-customer 256-bit field encryption. With Novus Desktop, it never leaves your machine until you export the file.
Filing 1099s this season? Talk to our team.
We’ll prepare your IRIS-ready files with you now. Self-serve 1099 generation arrives with Novus Desktop in 2027.