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Are You Having Trouble Accessing the FIRE System?

Update Feb. 9, 2024

 

The IRS released an updated Publication 5717, IRIS Taxpayer Portal User Guide that provides guidance on the Forms 1099 filing platform. IRIS allows users to electronically prepare and file information returns, participate in the Combined Federal/State Filing Program, provide 1099s that are suitable for distribution to payees and create and maintain tax records.

 

The publication contains a number of new sections including:

  • how to register for the IRIS, including how to apply for an IRIS transmitter control code (TCC), the information required for the application, and how to revise or delete a TCC;
  • how to download a file template, enter data, upload a CSV file and troubleshoot errors;
  • how to make corrections or submit replacements; and
  • how to download recipient copies.

 

The publication notes that issuers should retain a copy of information returns or be able to reconstruct the data for at least three years from the reporting due date. Returns reporting federal withholding need to be retained for four years.

 

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Practitioners are attempting to transmit or retrieve from the IRS Filing Information Returns Electronically (FIRE) System. Beginning January 2024, you will no longer be able to electronically file using your old transmitter control code (TCC). See TCC Application for FIRE. (There is an exception for non-U.S. customers filing Form 1042-S).

 

If you determine your FIRE TCC information needs to be updated, complete or update your IR application. New filers who need a TCC for the FIRE system must complete an IR Application for TCC. It takes some time – 45 days to process.

 

However, the IRS also offers another e-filing option for information returns, the new Information Returns Intake System (IRIS) that opened Jan. 10. IRIS has two methods for filing. Both require separate TCCs.

 

  • The first IRIS e-filing method is the Taxpayer Portal that allows issuers and transmitters of information returns to file free online directly with the IRS, without needing special software.
  • The second IRIS e-filing method is Application-to-Application (A2A); special software is needed using Extensible Markup Language (XML) format.

 

To use IRIS, you must complete an IRIS Application for TCC. Refer to E-file Forms 1099 with IRIS for more information.

 

Both FIRE and IRIS require their own TCC – they are not interchangeable.

 

IRIS Launches 2024 Filing Season On January 10 (thomsonreuters.com)

 

Filing Information Returns Electronically (FIRE) and Information Returns (IR) Application for Transmitter Control Code (TCC) (govdelivery.com)

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