1099 Filing Is Changing. IRIS Filing Is Now Required.
The IRS is changing how organizations file information returns. Starting with tax year 2026 reporting, submitted in January 2027, filings that previously went through the FIRE system must be filed through IRIS.
For healthcare 1099 filers, TPAs, claims payers, and other organizations that rely on accurate year-end reporting, this is an important change to prepare for now. The old filing process is being replaced, and your current FIRE TCC will not work in IRIS.
If your organization cannot build and file through IRIS on its own, Baseload can help you file.
What Is IRIS?
IRIS stands for Information Returns Intake System. It is the IRS’s newer filing system for information returns, including many 1099 filings.
The IRS is retiring FIRE, the older system many organizations have used for years to submit information returns. FIRE was built around older filing methods, batch uploads, delayed validation, and legacy file requirements. IRIS is designed to create a more modern filing process with faster feedback, clearer filing standards, and more efficient electronic submissions.
In simple terms, IRIS is the new way organizations will file information returns with the IRS.
When Does IRIS Take Effect?
The IRS has announced that FIRE will not be available for submissions in Filing Season 2027.
That means tax year 2026 information returns, filed in January 2027, must go through IRIS instead of FIRE.
This deadline matters because organizations that wait too long may run into filing disruptions, system issues, or last-minute technical problems.
If your current workflow depends on FIRE, now is the time to review your process and decide how your organization will file going forward.
The Old Way vs. The New Way
The Old Way
Under the old FIRE process, many organizations relied on manual uploads, batch submissions, delayed IRS feedback, and older file requirements. Errors were often discovered later, which could create more rework, more back-and-forth, and more stress during filing season.
The New Way
IRIS changes that process.
The new system is designed for modern electronic filing. For organizations using IRIS, the filing process can provide faster validation, improved tracking, and more reliable submission feedback. Instead of waiting days to find out whether a file has issues, IRIS is built to help filers catch errors sooner.
The old way was manual, delayed, and limited.
The new way is IRIS: modern, required, and built for the future of information return filing.
Your Current FIRE TCC Will Not Work in IRIS
One of the biggest changes organizations need to understand is that FIRE TCCs and IRIS TCCs are not interchangeable.
If your organization currently has a FIRE TCC, that does not mean you are ready to file through IRIS. You must apply for a new IRIS TCC before you can electronically file through the IRIS system.
The IRS says IRIS TCC processing can take up to 45 days, so organizations should apply early instead of waiting until filing season is close.
For healthcare 1099 filers, TPAs, and payers, this should be one of the first readiness steps. Without the proper IRIS TCC, your organization may not be able to file through the new system when FIRE is no longer available.
Why This Matters for Healthcare 1099 Filers, TPAs, and Payers
Healthcare payers and TPAs often manage large volumes of payment data, provider records, taxpayer identification numbers, and 1099 reporting requirements. These filings are not something organizations can afford to leave to chance.
If your claims payment system or internal reporting process is built around FIRE, it may not be ready for IRIS. Older systems may not be able to create the required file format. Some vendors may still be working on their IRIS readiness. Some proprietary systems may require new development, testing, and process changes.
That creates a practical question for every organization:
If you cannot build and file, Baseload can file for you.
What Organizations Should Do Now
Getting IRIS-ready does not have to be overwhelming, but it does need to happen before the 2027 filing season. A smart transition starts with four basic steps.
Step 1: Get a New IRIS TCC
Your current FIRE TCC will not work in IRIS. Apply for a new IRIS TCC as early as possible so your organization is not waiting on IRS processing close to filing season.
This is a critical first step for any organization that plans to file through IRIS.
Step 2: Review Your Current Systems
Look at how your organization currently creates and submits 1099 files. If your system exports FIRE-format files, relies on manual uploads, or depends on an older claims payment platform, you need to confirm whether that system can support IRIS.
Ask your software vendor or internal team directly:
If the answer is no, ask whether the system will be ready before Filing Season 2027 and what the testing plan looks like.
Step 3: Test Before Filing
Do not wait until filing season to find out whether your process works. Use the transition period to validate your filing workflow, identify issues, and resolve them before the deadline.
Testing is especially important for organizations with high filing volumes, complex data, or multiple systems feeding into the filing process.
Step 4: Decide How You Will File
Your organization needs to decide whether it will file in-house or use a filing partner.
Some organizations may build their own IRIS filing capability. Others may not want to spend the time, money, or development resources required to build a new filing process from scratch.
If your organization cannot build and file, Baseload can help you file.
How Baseload Can Help
Baseload and W9 Corrections can help claims payers, health plans, TPAs, and other organizations navigate the IRS transition from FIRE to IRIS by handling the technical filing work many internal systems may not be ready for.
With FIRE being retired and IRIS becoming required, organizations may need to update their claim payment systems, change their reporting workflows, or build new internal filing capabilities. Baseload provides a practical alternative.
Baseload has already built, tested, and received IRS approval for its IRIS-ready system. That means organizations do not have to scramble to develop this capability from scratch.
Baseload Can Convert Your Existing Files
If your organization is not ready to produce files in the new IRIS format, Baseload can help.
Baseload can take existing FIRE-format files or Excel files, convert them into the required IRIS format, transmit them to the IRS, and manage the filing process on your behalf.
This is especially helpful for organizations using older claim payment systems, proprietary platforms, or systems that are not ready for IRIS filing.
Baseload Can Help Reduce Filing Risk
Filing errors can create delays, rework, rejected records, and potential penalties. For W9 Corrections clients, Baseload can help correct invalid name and tax ID combinations before filing.
That matters because accurate taxpayer identification information is one of the most important parts of a clean filing process. Baseload helps organizations address these issues before files are submitted, reducing the risk of problems later.
Baseload Can Support Healthcare 1099 Filing
Baseload works with healthcare payers, TPAs, and claims organizations that need dependable support for 1099 filing and tax ID correction workflows.
As the IRS moves from FIRE to IRIS, Baseload can help these organizations stay compliant, reduce the burden on internal technology teams, and avoid last-minute filing pressure.
Instead of forcing your team to build a new process from the ground up, Baseload can help you move from the old filing method to the new IRS requirement.
Build and File In-House, or Let Baseload Help
Some organizations will choose to build their own IRIS process. That may require internal development, vendor coordination, file conversion, testing, error handling, and ongoing support.
For many healthcare payers and TPAs, that may not be the best use of time or resources.
Baseload gives you another option.
If you cannot build and file, Baseload can file for you.
Are You IRIS-Ready?
The IRS is changing how you file. FIRE is going away. IRIS is the new required filing method for tax year 2026 reporting submitted in January 2027.
Do not wait until filing season to find out your system is not ready.
Baseload can help you understand your next step, convert your files, support your filing process, and help your organization stay compliant as the IRS transitions from FIRE to IRIS.
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