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FIRE system retirement
Due to the planned retirement of the Filing Information Returns Electronically (FIRE) System, the IRS will no longer accept new Information Returns (IR) Applications for Transmitter Control Codes (TCCs) beginning July 21, 2026. Existing applicants can continue to update their applications through December 2026, after which they will become read-only and retained for historical reference.
Current FIRE users must complete an Information Returns Intake System (IRIS) Application for TCC and transition to IRIS for electronic filing beginning with the 2027 filing season. IRIS will be the only information returns electronic filing system, including current year, prior year, or corrections, after Jan. 1, 2027. For additional information, visit IRS.gov/iris.
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- Get answers to your questions about transmitter control codes (TCCs) and filing information returns electronically.
- For account-specific questions, you’ll need an IRS (ID.me) account.
E-filing required for 10 or more returns
Starting tax year 2023, if you have 10 or more information returns, you must file them electronically. This includes Forms W-2, e-filed with the Social Security Administration.
See Treasury Decision (TD) 9972 for the requirements to file information returns electronically.
IR Application for TCC
If you must use the FIRE System instead of IRIS, complete an Information Returns (IR) Application for TCC to obtain a FIRE TCC(s). Review Publication 5911 PDF, Information Returns (IR) Application for Transmitter Control Code (TCC) Tutorial, and visit About Information Returns (IR) Application for Transmitter Control Code (TCC) for Filing Information Returns Electronically (FIRE), to get started. Processing times may vary; however, the typical application will be processed within 45 business days.
The IR Application for TCC requires a Social Security number (SSN) or individual tax identification number (ITIN) for system access and individual authentication. Non-US based information returns filers should visit Foreign Filer Transmitter Control Code (TCC) Registration.
If you cannot complete an IR Application for TCC, you can use a third-party transmitter. If you don’t think you will be able to meet your electronic filing requirement and choose to file on paper, you should request a waiver. Waivers are not automatically accepted. If accepted they are only good for the current filing year. The waiver requests do not have an electronic filing option and must be submitted on paper Form 8508 PDF, Application for a Waiver from Electronic Filing of Information Returns, following the instructions provided on the form
Apply for a Transmitter Control Code (TCC), which is required to access the FIRE system:
FIRE production system availability
| Status | From | Through |
|---|---|---|
| Down for annual updates | Nov. 19, 2025, 3 p.m. Eastern time | Jan. 6, 2026, 8 a.m. Eastern time |
| Available | Jan. 6, 2026 | TBD |
FIRE test system availability
| Status | From | Through |
|---|---|---|
| Available | Nov. 6, 2025, 8 a.m. Eastern time | Nov. 19, 2025, 3 p.m. Eastern time |
| Down for annual updates | Nov. 19, 2025, 3 p.m. Eastern time | Jan. 5, 2026, 8 a.m. Eastern time |
| Available | Jan. 5, 2026 | TBD |
Note: The FIRE Systems (production and test) have regularly scheduled maintenance windows every Sunday from 2-8 a.m. Eastern time and Wednesday from 2-5 a.m. Eastern time.
Log in to FIRE or create a new FIRE account:
See the applicable publication(s) linked on this webpage for additional information, such as:
- File formatting and record layout
- Forms available to file on the FIRE System
- Common errors
- How to create and maintain a FIRE login account.
- Combined Federal/State Filing Program, participating states, and test requirements.
- Corrected returns
- Due dates
- Extensions
Record specifications/file layouts
Contact Technical Services Operation (TSO)
Monday through Friday 8:30 a.m. – 5:30 p.m. EST
- 866-455-7438 Toll-free
- 304-263-8700 International
- The IRS welcomes calls via your choice of relay. Deaf or hard of hearing taxpayers using a relay service may call any of our toll-free numbers.
Assistance with individual taxpayer accounts, account related issues, or tax law cannot be provided on the numbers listed above. Click the Help link on IRS.gov for help with many tax issues.