The FIRE-to-IRIS transition, documented plainly.
The Taxpayer Portal, A2A, and filing through a transmitter compared, plus the exact steps for a Portal CSV upload and why the Portal rejects the file you sent it.
January 31 is a Sunday, so the 1099-NEC deadline is February 1. Three dates shift this season, with the arithmetic shown.
The IRIS A2A specification: transmission structure, schemas and business rules, rejections and replacements, and how 1220 maps across.
What the free route does, and why the 100-return cap is not the number that actually constrains you.
How to get a Transmitter Control Code, what holds applications up, how long the queue really is, and when you can skip it entirely.
IRIS does. The dates, what changes on the wire, who has to act, and the three ways through it.
Timeline, what changes, and what tax professionals need to do before the December 31, 2026 FIRE shutdown.
What a late, missing, or wrong 1099 costs: two penalties per form, four tiers, and three worked examples computed from the IRS figures for returns due in 2027.
Have a FIRE file in hand? The free FIRE file validator checks it for errors in your browser. Nothing is uploaded and there is no signup. The 1099 deadline finder gives the due dates for any form and tax year, with the weekend and holiday shifts applied. The 1099 penalty calculator estimates the section 6721 and 6722 penalties for a batch of returns from your dates, with the math shown. The 1099 amount-code lookup lines up every Pub 1220 payment amount code with its paper box and IRIS XML element, for all seven forms.