Filing Information Returns Electronically (FIRE)

FIRE System Internal Error is Fixed

Still can’t connect? Find how to connect to the FIRE System.

What’s New for FIRE Accounts?

Information Return (IR) Application for Transmitter Control Code (TCC)

Form 4419, Application for Filing Information Returns Electronically (FIRE) Transmitter Control Code (TCC) Fill In option has been replaced by the online Information Return (IR) Application for Transmitter Control Code (TCC) for more information about this system visit FIRE System Update: Improving the Process and Security for Information Return (IR) Application for Transmitter Control Code (TCC).

You can use Paper Form 4419 only to update your business name, contact name, phone number, or address on an existing TCC.

Business Name Error Message

When entering your legal business name during login and you receive an error message stating the “Information provided is not correct”, you can:

Contact the Responsible Official who submitted Form 4419, Application for Transmitter Control Code to File Information Returns Electronically (FIRE), for the business, and ask for the exact business legal name that was used on the application.
Contact the Responsible Official and ask them to provide you the legal business name from the online IR Application for TCC, if your TCC was issued on or after September 26, 2021.
Contact the Technical Services Operation help desk to obtain the exact business name as it appears in the FIRE System. 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 Responsible Official and ask them to them to submit a paper Form 4419PDF to update your business name.

File Status Changes

Effective January 1, 2022, the “Good, Not Released” file status and the “Good, Released” file status will be combined, so users will only see a “Good” file status. This will improve system response time and streamline customer file status reporting.

Additionally, on the Test System “Good, Federal Reporting” status has been changed to “Good” while the Combined Federal State Reporting status of “Good, Federal/State Reporting” remains unchanged. IRS.gov and all associated publications will be updated to reflect this change.

User ID Format

Effective January 1, 2022, a new FIRE Account User ID format will be required. The User ID must be at least 8 and no more than 25 alpha-numeric characters with no special characters or spaces allowed.

If your current User ID does not meet this criteria, you will be prompted to create a new User ID. At that point, the system will log you out and place you back on the logon page. You will then be able to logon using your newly created User ID.

FIRE Production System Availability
	From:	Through:
Down for annual updates	December 3, 2021, 6 p.m. ET	January 4, 2022
Controlled launch	January 5, 2022, 8 a.m. ET	January 7, 2022, midnight ET
Available	January 7, 2022	Available 24 hours a day until end of year updates. Date to be determined and will be available on this page.

FIRE Test System Availability
	From:	Through:
Down for updates	October 13, 2021, 6 p.m. ET	November 2, 2021
Available	November 3, 2021, 8 a.m. ET	December 3, 2021, 6 p.m. ET
Down for annual updates	December 3, 2021, 6 p.m. ET	January 3, 2022 @8 am ET
Available	January 4, 2022	Date to be determined and will be available on this page.

Note: The FIRE Systems (Production and Test) have regularly scheduled maintenance windows every Sunday and Wednesday from 2 a.m. ET to 5 a.m. ET.

What Is an Information Return?

Information returns are records other than tax returns that the IRS requires to document certain financial transactions.

The following forms may be filed electronically via the FIRE System.

The following forms are filed through the Affordable Care Act Information Return (AIR) system.

Apply for a Transmitter Control Code (TCC), which is required to access the FIRE System:

Access IR Application for TCC

New FIRE users who do not already have a Secure Access username and password must authenticate their identities and create a new account to access the IR Application for TCC.

Who Can Participate?

Any organization 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 2021 tax-year returns. We have proposed regulations to reduce the current 250-return threshold to 100 in 2022 and to 10 in 2023. To review the proposed regulation or for details on the public hearing and comment period, see the Federal Register. If those regulations are issued and if they are effective for 2021 tax-year returns required to be filed in 2022, we will post an article at IRS.gov/form1099 explaining the change. Until final regulations are issued, however, the number remains at 250.

What Are the Benefits of Electronic Filing?

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.

How Do I File Information Returns Electronically?

Effective September 26, 2021, you can apply online for the Transmitter Control Code (TCC) required to access the File Information Returns Electronically (FIRE) System. The TCC is a five-digit code that identifies the business submitting the electronic files. Apply through the Information Return Application for TCC.

Create a FIRE System Account

To create a FIRE Account, you must:

Authenticate through Secure Access
Complete your IR Application for TCC
Obtain your 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)
Authorized Delegate (AD)
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
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 and AD (if any) 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. If you are submitting files for more than one TCC/EIN combination, you must create separate FIRE Accounts for each. A FIRE Account includes the following:

User ID

Must be a minimum of 8 no more than 25 alpha numeric characters
May not 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 or at the first login attempt after. 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!”

Resetting Forgotten or Lost Password

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 login attempts with the secret phrase, you will be prompted to call the IRS for a Secret Phrase reset.

How to Transmit Through the FIRE System

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

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.

How to Connect to the FIRE System with TLS

The Filing Information Returns Electronically (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.

Additional Information

Form 8809, Extension of Time to File Information Returns

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.

Form 8508, Request for Waiver from Filing Information Returns Electronically

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.

Available Assistance

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
304-579-4827 Telecommunications Device for the Deaf (TDD)

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.

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