Filing Information Returns Electronically (FIRE)

• The IRS is continuing its transition to the new IR-TCC Application for FIRE for customers who received their TCC(s) prior to September 26, 2021. Customers must take action to keep their existing TCCs active.
   

  Beginning September 25, 2022, FIRE TCC holders who submitted their TCC Application prior to September 26, 2021, will need to complete and submit a new application. The IR-TCC Application can be done any time between September 25, 2022, and August 1, 2023. Your TCC will remain active for use until August 1, 2023. Upon completion of your application, active TCCs assigned prior to September 26, 2021, will be added to your application. After August 1, 2023, any FIRE TCC without a completed Application will not be available for e-file.
   

• August 1, 2022, was the last day Form 4419, Revise Existing Transmitter Control Code (TCC) for Filing Information Returns Electronically (FIRE), was accepted. If you need to update your account, you will need to create a new IR-TCC account. 
   
• Combined Federal/State Filing Program (CF/SF): Effective September 25, 2022, if you would like to voluntarily participate in the CF/SF program, you will need to complete the new on-line IR-TCC Application and follow the testing procedures outlined in Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2GPDF. If you are an existing FIRE System customer and you complete your application by August 1, 2023, your TCC(s) will automatically be added to your IR-TCC Application.

If you are already approved to participate in the CF/SF program, no action is needed.

What do you need to do?

• Beginning September 25, 2022, and prior to August 1, 2023, you’ll be asked to take the following steps:

• Validate your identity. The IRS is using ID.me, a trusted technology provider, to provide identity verification and sign-in services. If you have an ID.me account from a state government or federal agency, you can sign-in without verifying your identity again. If you’re a new user, you’ll have to create a new ID.me account.
• Log into the IR Application for TCC.
• Complete the online application.

Note: Your TCC(s) and CF/SF participation approval issued prior to September 26, 2021, will automatically be added to your completed application.
You are encouraged to complete the transition as soon as possible.

When entering your legal business name during logon and you receive an error message stating the information provided is not correct, follow the instructions below:

IR-TCC Application is established:

• If the TCC was issued on or after September 26, 2021, contact the responsible official (RO) and ask them to provide you with the legal business name from the online IR-TCC Application.
   
• Ask the RO to confirm the legal business name contains only the following allowable special characters:
  • (period) .
  • (asperand) @
  • (hashtag) #
  • (hyphen) –
  • (comma) ,
  • (underscore) _
  • (forward slash) / 
  • (apostrophe) ‘

If there are other special characters present that are not in the above list, the RO must take action to remove them from the IR-TCC Application before a FIRE Account can be created.

IR-TCC Application isn’t established:

• Contact the RO who submitted Form 4419, Application for Transmitter Control Code to File Information Returns Electronically (FIRE), for the business before September 26, 2021, and ask for the exact legal business name that was used on the application.

• Contact the Technical Services Operation help desk to obtain the exact legal business name as it appears in the FIRE System if you do not have an IR-TCC Application. A responsible person for the business must be able to verify they are authorized to receive the information.
   
• If your TCC was issued prior to September 26, 2021, and the steps above did not work, contact the RO and ask them to submit an IR-TCC Application with the correct legal business name and current information. 

Any entity that needs to file information returns can file electronically via the FIRE System.  Any corporation, partnership, employer, estate or trust that files 250 or more information returns for any calendar year must file electronically. We encourage filers who have less than 250 information returns to file electronically as well.

The Taxpayer First Act of 2019, enacted July 1, 2019, authorized Treasury and the IRS to reduce the 250-return requirement for 2022 tax-year returns. We have proposed regulations to reduce the current 250-return threshold to  10 in 2023. see the Federal Register To review the proposed regulation or for details on the public hearing and comment period. If those regulations are issued and if they are effective for 2022 tax-year returns required to be filed in 2023, we will post an article at IRS.gov/form1099 explaining the change.  Until final regulations are issued, however, the number remains at 250. 

• Files are processed faster with fewer errors.
• FIRE System can accept multiple files for the same type of return.
• Combined Federal/State Filing Program (CF/SF) is available for participating states.  See Publication 1220PDF or CF/SF State Coordinator Frequently Asked Questions. 

Apply online for the TCC required to access the FIRE System. The TCC is a 5-character code that identifies the business submitting the electronic files. Apply through the Information Return Application for TCC.

Prior to  creating a FIRE Account, the Responsible Official (RO) must:

• Authenticate through ID.me
• Complete the application to obtain a TCC

To transmit electronic files or check their status, the people listed on your IR Application for TCC must create their own FIRE Accounts. You can assign the following roles to them:

• Responsible Official (RO)
• Contact

The main role of the Contact is to transmit electronic files and monitor the file statuses on behalf of the businesses. To fulfill this role the RO must provide the Contact with the following information so they can create their FIRE Account.

• TCC
• EIN
• Legal Business name (exactly as entered on the IR Application for TCC)

FIRE Account information cannot be shared. Each Contact must have their own account.

The RO listed on the application may create a FIRE Account but are not required to if they will not be transmitting the electronic returns for the business.
The FIRE Account provides login credentials needed to submit files electronically, and includes the following:

User ID

• Must be between 8 and 25 alpha numeric characters
• Cannot contain special characters or spaces.

FIRE Password

• Must be between 8 and 20 characters
• Must contain at least:
  • 1 uppercase letter
  • 1 lowercase letter
  • 1 number
  • 1 of the following special characters: # ? ! @ $ % ^ & * . , -  
• The User ID or Username cannot be part of the password

The FIRE System requires you to change your password every 90 days. The previous 24 passwords cannot be used.

The password must not be shared. It is the user’s responsibility to protect the password from becoming compromised.

The password cannot be changed more than 1 time in a 24-hour period.

FIRE PIN

• Must contain 10 digits
• The 10 digits cannot be:
  • All the same number, example 1111111111
  • Sequential in ascending or descending order, examples 0123456789 or 9876543210
  • Alpha characters

Established accounts that do not meet the criteria will be prompted to update their PIN when they log into the FIRE System.

If you enter an incorrect PIN three times, you will be locked out and unable to submit files for a 24-hour period.

Next, you will create a secret phrase that will make it possible for you to reset your own password.

Secret Phrase

• Must be between 8 and 20 characters
• Must contain at least:
  • 1 uppercase letter
  • 1 lowercase letter
  • 1 number
  • 1 of the following special characters: # ? ! @ $ % ^ & . , ’ - .
• Must not contain spaces
• The User ID or Username cannot be part of the secret phrase
• Enter the CAPTCHA validation code

If all data entered is valid, you will receive the message, “Your Secret Phrase has been successfully created!”

If you have a FIRE System Account (Production or Test) with an established secret phrase and forgot your password, you may reset your password by using your established secret phrase. The password cannot be changed more than 1 time in a 24-hour period.

• Go to the FIRE System login screen
• Select "Forgot Password"
• Enter all the required information
• Click "Login"
• You will then be prompted to "Change Your Password" with the specified criteria.

Once logged into the FIRE System, you have the option to "Change Secret Phrase" if needed.

If you exceed the number of allowed log on attempts with the secret phrase, you will be prompted to call the IRS for a Secret Phrase reset.

You can follow the guidance in the following publications. Choose the publication that supports your filing needs.

• Publication 1187, Specifications for Electronic Filing of Forms 1042-S Foreign Person's U.S. Source Income Subject to WithholdingPDF
• Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2GPDF
• Publication 1239, Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated TipsPDF
• Publication 1516, Specifications for Electronic Filing of Forms 8596, Information Returns for Federal ContractsPDF
• Publication 4810, Specifications for Electronic Filing of Forms 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested BenefitsPDF

You can also use software or a service provider to create the file in the proper format.

Scanned, PDF , PNG, TIF, GIF, JPG, Word, Excel formats will not be accepted.  

The FIRE Production and Test System server no longer supports Secure Socket Layer (SSL) 3.0 as one of the FIRE System’s Internet Security Technical Standards. Transmitters using IE 6.0 or lower as their browser may have problems logging in and connecting to the FIRE System. Follow the steps below to connect and upload a file:

• Go to Tools > Internet Options > Advanced
• Scroll down and find Security
• Uncheck both SSL 2.0 and SSL 3.0
• Check TLS 1.2 and select “Apply”

If necessary, seek assistance from your internal IT department to make sure your browser is configured to the FIRE System Internet Security Technical Standards located in the Publications listed above.

Tip: It is recommended that you access the FIRE System via https://fire.irs.gov/  or  https://fire.test.irs.gov/ on this page as URLs or sites may have changed.

Fill-in automatic extension of time requests

If you think you may not be able to file your information returns by the forms filing due date, you may request an automatic 30-day extension of time to file.

• The FIRE System provides the option to request a 30-day extension of time using the Fill-in Form 8809. You will need to create a FIRE Account to use this option, but you don’t need a TCC.
• Go to the Main Menu and select Extension of Time Request.
• Select Fill-in Extension and enter the required information.
• You will receive an instant approval of your original extension request if the application is completed and accepted.

This option cannot be used to request non-automatic extensions of time.

Non-automatic extension of time requests

If you need to request a 30-day non-automatic extension of time for Form W-2, Form 1099-NEC, or an additional 30-day extension for any other form type these requests must be submitted on paper Form 8809. Follow the form instructions and mail to the address provided.

Electronic Extension File Transmission

If you need to submit several extension of time requests, you may submit an extension file through the FIRE System. For this option you will need a FIRE Account and a TCC.

• Select the appropriate publication listed under How to Transmit through the FIRE System.
• Create a file in accordance with the publication’s extension record layout.

This option cannot be used to request non-automatic extensions for Forms W-2 or Forms 1099-NEC, or additional 30-day extensions. Refer to Form 8809 Instructions.

To submit the electronic file:

• Log in to the FIRE System
• Go to the Main Menu and select Extension of Time Request
• Select Upload Extension File and follow the prompts

Extension files must be transmitted before the due date for the form the extension is being requested.

If you think you will not be able to meet your electronic filing requirement you may 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 8508PDF following the instructions provided on the form.

The Technical Services Operation (TSO) is available to payers, transmitters, and employers at the numbers listed below. When you call you will be provided guidance to essential elements pertaining to technical aspects for electronic filing through the FIRE Systems, self-help resources, and referrals to tax law topics on IRS.gov. Below are some examples of essential elements:

• Form identification 
• How to obtain a form
• Provide related publications for a form or topic 
• FIRE File status information and guidance

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.