Businesses, accountants and others who use the IRS’s FIRE system to submit information returns have a deadline today: November 9 is the last day to update an existing application for a FIRE Transmitter Control Code.

The deadline is part of the retirement of Filing Information Returns Electronically, better known as FIRE. It is not a general deadline for filing 1099 forms or paying taxes.

After today, existing FIRE code applications will become read-only and remain available for historical reference. The IRS is no longer accepting new applications for FIRE transmitter codes.

Current users must obtain a separate code for the Information Returns Intake System, or IRIS, and move to that system for tax year 2026 information returns filed during the 2027 filing season. An existing FIRE code cannot be used in IRIS.

The IRS lists November 19 at 3 p.m. Eastern as the last day to file information returns through FIRE. After January 1, 2027, IRIS will be the only electronic system for information returns previously handled through FIRE, including prior-year returns and corrections.

For smaller filers, the free IRIS Taxpayer Portal allows manual entry or CSV uploads of up to 100 returns at a time. Businesses using an accountant, payroll company or filing service should check who is handling the transition before the next filing season.