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FIRE System retirement
Due to the planned retirement of the Filing Information Returns Electronically (FIRE) System, the IRS is no longer accepting new Information Returns (IR) Applications for Transmitter Control Codes (TCCs). 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continue to update their applications through December 2026, after which they will become read-only and retained for historical reference.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 to file tax year 2026 information returns during 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.
Key dates to remember
- Nov. 1, 2026: Last day to file test information returns through the FIRE Trading Partner Test System.
- Nov. 9, 2026: Last day to make changes to the IR Applications for TCCs.
- Nov. 19, 2026, at 3 p.m. ET: Last day to file information returns through the FIRE system.
IR Application for TCC
If you need to make changes to your existing IR Application for TCC, access the following:
For additional application information, review Publication 5911 PDF, Information Returns (IR) Application for Transmitter Control Code (TCC) Tutorial.
Non-US based information returns filers should visit Foreign Filer Transmitter Control Code (TCC) Registration.