Navigating the Shift from FIRE to IRIS

If you e-file 1099s, this year comes with a new filing system and a new reporting threshold.

The IRS is retiring FIRE, the Filing Information Returns Electronically system. Beginning January 1, 2027, the Information Returns Intake System (IRIS) is the only place to e-file 1099s, including prior-year returns and corrections. The reporting threshold for Form 1099-NEC is also rising from $600 to $2,000.

What this means for you depends on how you file. This post covers what’s changing and the two ways VIP customers can handle it: filing yourself through IRIS, or filing through our partner Aatrix.

What’s changing with FIRE and IRIS?

• The filing system: The final day to file through FIRE is November 19, 2026, at 3 p.m. ET. A FIRE Transmitter Control Code (TCC) doesn’t work in IRIS, so an organization that files on its own needs a new IRIS TCC.

• The threshold: For payments made in 2026, Form 1099-NEC is required at $2,000 instead of $600. Most Form 1099-MISC amounts moved to $2,000 too, but some boxes follow their own rules, so read the IRS instructions for the payments you make. Some states set their own thresholds, so check yours. Starting with 2027 payments, the $2,000 amount is adjusted for inflation.

What stays the same

Your reporting obligations haven’t changed. Because January 31, 2027 falls on a Sunday, Forms 1099-NEC are due to recipients and the IRS on Monday, February 1, 2027.

What are the options for filing?

• Option 1: File through IRIS yourself.
  You apply for your own IRIS TCC, create your file, and submit it. You’re responsible for the submission, any corrections, and confirming the IRS accepted the file.

• Option 2: File through Aatrix.
  Aatrix is a Sovos company and has worked with SSI for many years. You export your data from VIP, import it into Aatrix, and Aatrix handles the filing. You don’t need your own TCC.

Option 1: Filing through IRIS yourself

If you don't have one, you need to apply for your IRIS TCC now. The IRS tells applicants to allow up to 45 calendar days, and you can’t file until the TCC is approved.

A few things to know:

• Each filing method needs its own TCC.
  The Taxpayer Portal is for keying in returns or uploading a file on the IRS website. Application-to-Application (A2A) is for XML files created by software. If you’re unsure which fits, ask your software provider before you apply.

• A responsible official has to start the application.
  Everyone named must complete the IRS’s identity verification, so decide who will serve before you begin.

• The IRS publishes the instructions.
  Its application tutorial is Publication 5903. Here is their presentation of an IRIS overview. They also have an article about e-filing information returns with IRIS.

• Check whether someone already applied.
  It’s easier to find out now than in late January.

SSI doesn’t provide step-by-step instructions for the IRIS side, since the IRS publishes and updates them, but we’ll cover what you need from VIP in our year-end sessions.

Option 2: Filing through Aatrix

Aatrix reports that it has been in business since 1986 and files W-2s, 1099s, and 1095 forms for more than 300,000 businesses across the U.S. and Canada. It also offers more than 1,800 state and federal payroll forms. Aatrix says it already files through IRIS, so the FIRE shutdown doesn’t change the process on your end.

With Aatrix’s complete service, they:

• print and mail the recipient and employee copies, so you don’t have to buy forms, envelopes, or postage;

• file the federal returns (the IRS for 1099s, the Social Security Administration for W-2s);

• file with all 50 states;

• let you track mailed copies.

For SSI customers, you see the price before you submit, and you pay at the time of filing. Aatrix doesn’t invoice you after you enroll.

Aatrix also runs error checks while you prepare your forms. These checks cover formatting, not your dollar figures, so you still need to confirm your account numbers and amounts. And Aatrix is SOC 2 Type 2 certified.

How it works with VIP

1. Enroll with Aatrix early. Each VIP export screen has a link to the Aatrix portal. You can enroll at filing time, but doing it ahead of time keeps year-end moving. Tax-exempt organizations can send Aatrix their exemption certificate so they aren’t charged sales tax.

2. Create your 1099 export. In VIP, create a CSV export. You’ll see separate exports for each form type, including NEC and MISC.

3. Import the file into Aatrix. Your first time, you map the columns, such as name, Social Security or tax ID number, and amounts, using drag and drop. Aatrix saves the mapping for future years unless something changes.

4. Verify and check. Confirm your EIN (important if you file for more than one), review the data in the grid, and work through the error checks. If you’d like a trial run, there’s a test mode that uses up to 25 recipients.

5. Choose your service and submit. Select the complete service at this step, since it isn’t offered anywhere else. The confirmation screen is not proof Aatrix has your file. After you select Submit, you’ll receive a confirmation email and a unique Aatrix Filing ID (AFID). If you don’t have an AFID, Aatrix hasn’t received your file.

Aatrix has the same process for 1099s. NEC and MISC are processed as separate forms. VIP also creates Aatrix-ready files for W-2s and ACA.

After you submit, you can access information in your Aatrix account.

• Filing history and status. See what you filed, the date, the AFID, and where each filing stands with the federal and state agencies. Confirmations work as invoices for your accounting team.

• Delete and resubmit. If you notice a missing recipient and the Delete button is still active, you can delete the filing and resubmit at no charge. If it has gone gray, contact Aatrix support. Depending on where things stand, they can add the missing data or file a correction.

• Mail tracking. The Year-End Manager shows where each mailed copy is. Aatrix also checks the USPS change-of-address directory and reroutes copies when it finds a new address. Copies that can’t be delivered come back to you.

• Electronic delivery. Recipients can receive copies electronically, but you need their consent on file first. Aatrix provides a consent form template.

• Support. Aatrix support is available by phone, chat, and email from 8 a.m. to 5 p.m. CT, with extended hours during the busy season. Chat is mainly for basic questions, so use the phone for more involved ones.

Aatrix’s posted deadline for mailed 1099 and W-2 copies is January 29, 2027, before 3 p.m. CT. That’s earlier than the IRS due date, and filing early gives you the most flexibility. 

Review your vendor records

Whichever option you choose, a clean vendor list makes year-end easier:

• Compare each vendor’s name and taxpayer identification number (TIN) with their W-9.

• Check which vendors carry a 1099 flag. Some who received a form last year may now fall below $2,000.

• Ask for updated W-9s where information is missing or out of date.

Your year-end 1099 checklist

• Now

  • Decide whether you’ll file through Aatrix or on your own

  • Aatrix: enroll through the link in VIP

  • On your own: apply for your IRIS TCC, and send anything you still need through FIRE before November 19, 3 p.m. ET

• December

  • Review vendor names, TINs, and 1099 flags

  • Request updated W-9s where needed

• Early January

  • Create your 1099 export in VIP

  • Import and review in Aatrix, or submit through IRIS with your own TCC

• By January 29, 2027

  • Aatrix mailed-copy deadline (before 3 p.m. Central)

• By February 1, 2027

  • 1099-NEC forms furnished to recipients and filed with the IRS

How Can SSI Help with Year-End?

Software Solutions holds an annual webinar with Aatrix to go over the process in Aatrix and VIP. We also hold annual year-end webinars on all our core modules. Our Support Site has several knowledge base articles and a Year-End Survival Guide, as well.

That way, you can face all the craziness with ease. 

Frequently asked questions

• When does the IRS stop accepting 1099s through FIRE?

  The last day is November 19, 2026, at 3 p.m. ET. From January 1, 2027, IRIS is the only e-filing system for 1099s, including prior-year returns and corrections.

• Do I need an IRIS TCC if I file through Aatrix?

  No. Aatrix files on your behalf, so you don’t apply for a TCC. If you file on your own, you need one, and your FIRE TCC won’t work.

• How long does a TCC take?

  The IRS says up to 45 days.

• Do I need to buy forms or envelopes with Aatrix?

  Not with the complete service. Aatrix prints and mails the copies.

• When do I pay?

  At the time of filing. You select your service and pay at the end of the process, and Aatrix doesn’t invoice you after enrollment.

• What if I leave someone off?

  If the Delete button is still active in your Aatrix account, you can delete the filing and resubmit at no charge. If it’s gray, contact Aatrix support.

• Does the 1099 process differ from the W-2 process?

  The steps are the same. NEC and MISC are separate forms, so they are processed separately.

• Can more than one person work on the filing?

  Several people can review the data if the setup allows it, such as a shared network folder, but one person submits the filing. Aatrix support can advise on setup.

• Did the 1099-NEC threshold change?

  Yes. It rose from $600 to $2,000 for payments made in 2026. Most 1099-MISC amounts changed too, with exceptions by box, so check the IRS instructions. Your state may use a different threshold.

• Did the 1099 deadline change?

  No. Forms 1099-NEC are due January 31, or the next business day if it falls on a weekend. For 2026 payments, that’s Monday, February 1, 2027.

Sources:

• IRS, FIRE system retirement: https://www.irs.gov/fire

• IRS, IRIS 101 presentation (Apr. 2026):
  https://www.irs.gov/pub/irs-efile/iris-101-20260413.pdf

• IRS, IRIS Working Group Q&A:
  https://irs.gov/pub/irs-efile/iris-working-group-meeting-qa-08142024.pdf