No. 2026-14: Prepare for Filing Season 2027: FIRE System Retirement and Foreign Filer TCC Registration

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Issue Number:  2026-14

Prepare for Filing Season 2027: FIRE System Retirement and Foreign Filer TCC Registration

The Internal Revenue Service (IRS) reminds information return filers that the Filing Information Returns Electronically (FIRE) system will retire on November 19, 2026. With Filing Season 2027 approaching, filers should take steps now to transition to the appropriate electronic filing system.

Domestic filers and foreign filers who meet the registration requirements for the Information Returns Intake System (IRIS) should prepare to use IRIS. Eligible foreign filers whose authorized users do not have a U.S. taxpayer identification number (TIN) and cannot meet IRIS authentication requirements should register through the Foreign Filer Transmitter Control Code (TCC) Registration System to prepare for electronic filing through the International Data Exchange System (IDES).

FIRE System Retirement: Important Deadlines

The IRS plans to retire the FIRE system in November 2026. Filers should be aware of the following deadlines:

• November 9, 2026: Last day to make changes to Information Returns (IR) Applications for TCCs. After this date, applications will become read-only and remain available for historical reference.
• November 19, 2026, at 3 p.m. Eastern Time: Last day to electronically submit information returns through FIRE.
• January 2027: IRIS will replace FIRE as the electronic filing platform for information returns previously submitted through FIRE, including current-year returns, prior-year returns, and corrections.

Filers should complete any remaining FIRE activities before the retirement deadline and begin preparing to use the appropriate electronic filing system for Filing Season 2027.

Transitioning to IRIS or the IDES for Foreign Filer TCC account users

The IRS has established electronic filing options to support domestic and international information return filers.

Domestic Filers and Foreign Filers Eligible for IRIS

Filers who meet IRIS registration and authentication requirements should transition to IRIS for electronic filing. Additional information about the system, registration requirements, and available resources can be found on the IRIS webpage.

Eligible Foreign Filers Unable to Meet IRIS Authentication Requirements

Certain foreign filers may be unable to register for IRIS because their authorized users do not have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).

To support these filers, the IRS developed the Foreign Filer TCC Registration System, which allows eligible foreign filers to obtain the credentials needed to electronically transmit Forms 1042-S, applicable Forms 1099, and other information returns through IDES.

We strongly encourage foreign filers who need to use this process to begin their Foreign Filer TCC registration and IDES enrollment now, so they have sufficient time to complete all required steps before Filing Season 2027.

Important Reminder: Submitting your Foreign Filer TCC registration does not complete the registration process.

After submitting a registration for a TCC GIIN, filers must return to the Foreign Filer TCC Registration System and monitor their account's message board for updates regarding their registration and TCC GIIN approval.

Only the Responsible Officer (RO) identified during registration will receive email notifications when updates are made to the Foreign Filer TCC account.

Filers should regularly check the message board and not assume that submitting their registration automatically completes the process.

Once the TCC GIIN has been issued, filers must return to the system and request their TCC. Both credentials are necessary to proceed with the IDES enrollment and electronic filing.

For detailed instructions, see Publication 6167, Foreign Filer Transmitter Control Code (TCC) Registration – Quick Steps for an overview of the registration process.

Additional Resources

The following IRS resources provide additional information and assistance:

• Foreign Filer Transmitter Control Code (TCC) Registration – System access, registration instructions, and additional resources.
• Publication 6167, Foreign Filer TCC Registration – Quick Steps – Quick Steps – Step-by-step registration overview.
• Publication 6170, Foreign Filer TCC Registration User Guide – Detailed registration instructions and screenshots.
• Foreign Filer TCC Registration Frequently Asked Questions – Answers to common registration questions.
• Information Returns Intake System (IRIS) – Information about transitioning to IRIS.
• International Data Exchange Services (IDES) – Information about enrollment and electronic transmission.
• Publication 5190, International Data Exchange Service User Guide - Detailed publication for IDES users.

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