As we approach the end of the year, tax professionals and businesses should be aware of the upcoming maintenance period for the IRS Filing Information Returns Electronically (FIRE) system and the Information Returns Intake System (IRIS). The IRS has announced that the FIRE system will be temporarily unavailable due to annual updates and maintenance from Nov. 22, 2024 at 3 p.m. EST to Jan. 13, 2025. During this period, users will not be able to submit any electronic filings through the FIRE system. In addition, the Information Returns Intake System (IRIS) will remain open until Dec. 3rd, 2024 for 1099 filings and amended filings, but will close on Dec. 3rd at 12am EST for annual maintenance in preparation for the 2024 Form 1099 filing season. IRIS will reopen prior to Jan. 1st 2025.
During these maintenance periods users will not be able to e-file information returns such as Forms 1099, 1098, 1042-S, 8809 and all other forms that would typically be e-filed on these systems. Retrieval of acknowledgment files for previously submitted returns will also be unavailable along with the submission of correction/amendments and replacement files. It is important to note that while the IRIS and FIRE are down, the Modernized e-File (MeF) system will remain operational for returns that are electronically filed through that system.
To minimize disruptions, steps can be taken to prepare for the FIRE and IRIS maintenance periods. Users should adjust filing schedules to accommodate the downtime and inform clients and stakeholders about the maintenance period to manage expectations. Filers should also ensure that all data related to information returns is backed up securely, which will help you to quickly resubmit any files if needed once the system is back online.