Upload 1099 data file to IRS using the FIRE System

The FIRE system is being retired and will no longer be available to file information returns for the 2027 filing season. Starting in January 2027 all information returns including corrections to returns previously filed using the FIRE System, will need to be filed using the IRIS Taxpayer Portal. Click here for information about using the IRIS Taxpayer Portal

E-file Requirements: All filers who will be filing a combined total of 10 or more W-2s and 1099s are required to electronically file all infomation returns.

Registration is Required: Prior to uploading information returns to the IRS you will need to apply for a Transmitter Control Code (TCC) and create an account on the IRS FIRE System website.

Applying for a Transmitter Control Code (TCC)

If you will be filing using the IRS FIRE system be sure you apply for the FIRE System TCC. An IRIS TCC can not be used in the FIRE system.
Click here to access Information Return (IR) Application for Transmitter Control Code (TCC) https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire
Click the Access IR Application for TCC link under Additional Information

An ID.me account is required to access the IR Application for TCC

If you have an existing ID.me account, sign in to complete the application

If you do not have an ID.me account you will need to create one

Click on the ID.me Create an Account button
Complete the ID.me account setup
Return to complete the IR Application for TCC

Create an IRS FIRE account

Click here to access the IRS FIRE Website https://fire.irs.gov/
Click on "Create New Account" on the left side of the screen

Enter and verify all 1099 data

Enter the Submitter Information

Click E-file Direct > Submitter Information
Submitter information is person uploading the file
Transmitter Control Code (TCC) is issued by the IRS
Contact information is the Firm information preparing the 1099s

Create the data file to upload

Click E-file Direct > Create 1099/1098 Files > IRS (Federal Only) - FIRE System
Select a Submitter
Select the 1099 and 1098 forms to include
Upload file information is the name and location of the file being created. You will need this information during the upload process.
Click the [Create File] button to create the upload file.

Log on to the IRS Fire System website

https://fire.irs.gov/
Click Log in and complete the FIRE System Logon page

Click on Main Menu from the menu on the left side of the page
Click on Send Information Returns from the menu on the left side of the page

Verify your TCC and TIN/EIN and click the [Submit] button
Click [Accept] to Verify Your Filing Information
Click on a file type from the menu on the left side of the page

Enter your pin and click [Submit]

Upload the data file

Use the [Browse…] button to browse and locate the file created with the W2/1099 Filer

1. Select file location - By default the files created will be in C:\TAS\25W21099\Efile\CompanyName\IRS
2. Select the file
3. Click [Open] button to close the window

Click [Upload] under the choose file dialog

Checking File Status

From the Main Menu click on Check File Status
Enter a date range for your files and click [Search]

Replacement files

Make the neccesary changes to the 1099 forms
Click E-file Direct > Create 1099/1098 Files > IRS (Federal Only) - FIRE System and create a new file to upload

Log in to the FIRE System https://fire.irs.gov/
Click on Send Information Returns from the menu on the left side of the page
Verify your TCC and TIN/EIN and click the [Submit] button
Click [Accept] to Verify Your Filing Information
Click on Replacement File from the menu on the left side of the page
Select the file that needs replacing
Enter your pin and click [Submit]
Use the [Browse...] button to browse and locate the file created with the W2/1099 Filer
Click [Upload] under the choose file dialog

Testing data files

Data files can be tested using the IRS Fire Systems Test Site at https://fire.test.irs.gov/