What’s changing
The IRS is changing how businesses e-file Forms 1099. Its long-running e-filing system, FIRE, is shutting down, and its replacement, IRIS (the Information Returns Intake System), needs its own Transmitter Control Code (TCC).
If you e-file your own 1099s, you’ll need to apply for that code before you can file 2026 returns. Approval can take up to 45 days, and Form 1099-NEC is due February 1, 2027, so the time to apply is now.
Why you need a new TCC
To file in IRIS, you need an IRIS Transmitter Control Code. Codes issued for FIRE don’t carry over. Even if you’ve e-filed for years, you’ll need to submit a new IRIS Application for TCC.
The IRS asks applicants to allow up to 45 days for processing. If you apply in late December, your code might not arrive until after the February 1 deadline.
Do you need to act?
First, it depends on how you file.
- Action required: you e-file your 1099s. You need an IRIS TCC to e-file from January 1, 2027. Apply by the second week of December. E-filing is required if you file 10 or more returns in a year.
- No action: you file on paper. You don’t need a TCC. Mail Copy A of each 1099-NEC with Form 1096 to the IRS by February 1, 2027, using the official scannable forms.
Second, if you e-file, it depends on who files your 1099s.
- No action: someone else files for you. If an accountant, payroll provider or 1099 filing service files your returns, they use their own TCC, so you don’t need one. Ask them to confirm they’ve moved to IRIS.
- Action required: you file with the IRS yourself. If you upload or enter your own 1099s with the IRS, you need an IRIS TCC to e-file from January 1, 2027. Apply by the second week of December.
How to apply for an IRIS TCC
- Gather your materials. You’ll need your business’s EIN, details for each responsible official, the forms you’ll file, and how you’ll send them.
- Sign in to your IRS online account. Everyone named on the application needs an account, verified through ID.me.
- Start an IRIS Application for TCC. Choose your role. Most businesses filing their own 1099s choose Issuer.
- Add your responsible officials. Each one signs with their 5-digit PIN. Most businesses need at least two. Sole proprietors, S corporations and single-member LLCs need one.
- Submit and track your status. Check the same IRS account for your application status and your new code.
Ready to apply? It’s free through your IRS online account: apply at irs.gov/iristcc.
This post is general information, not tax, legal or accounting advice. IRS requirements can change, so check irs.gov/iris for the latest, and talk to your tax advisor about your business.
FAQs
Does Nickel file my 1099s?
No. Nickel doesn’t file 1099s with the IRS or states, and it doesn’t send forms to your vendors. Paying vendors through Nickel doesn’t change who files. If you file your own 1099s, you still need your own IRIS TCC.
What is IRIS?
The Information Returns Intake System is the IRS’s system for e-filing Forms 1099 and other information returns. It replaces FIRE, and from January 1, 2027 it’s the only way to e-file them.
What is a TCC?
A Transmitter Control Code is a 5-character code the IRS assigns so you can file information returns electronically. IRIS requires its own TCC.
I already have a FIRE TCC. Can I use it in IRIS?
No. FIRE codes don’t carry over to IRIS. You need to submit a new IRIS Application for TCC.
How long does approval take?
The IRS asks you to allow up to 45 days. We recommend applying by the second week of December.
When are 2026 Forms 1099-NEC due?
Form 1099-NEC is due to the IRS and your recipients by February 1, 2027, because January 31 falls on a Sunday.
What about state filing?
IRIS is federal only. Many states have their own 1099 filing rules, so check with your state or tax advisor.
What if I don’t have a TCC by the deadline?
You won’t be able to e-file in IRIS. Late or missing returns can bring IRS penalties that grow the longer they’re outstanding, so apply as early as you can.
