Transition to IRIS Recommended

The IRS has announced that the Filing Information Returns Electronically (FIRE) system is scheduled to be retired for Tax Year 2026 / Filing Season 2027. Beginning in Filing Season 2027, IRIS (Information Returns Intake System) will be the only IRS-approved system for submitting information returns that were previously accepted through FIRE.

To prepare for this transition, NWOCA strongly recommends that all districts begin the process of applying for an IRIS Transmitter Control Code (IRIS-TCC) now and transition to IRIS as soon as possible to ensure readiness well in advance of the 2027 filing season.

TCC Requirements

To submit your 1099 forms electronically to the IRS, you must have

• An IRIS TCC

 Please note that obtaining a TCC may take several weeks , so it is critical to verify any existing credentials or begin the application process without delay.

Resources:

• For IRIS: Visit the E-file Information Returns with IRIS page on the IRS website.

SSA W2 Filing Reminder

For W2 submissions, a Business Services Online (BSO) account is required to file with the Social Security Administration.

• If you already have a BSO account, we recommend verifying that it is active and accessible.

• If not, please begin the registration process as soon as possible. More details are available on the SSA W-2 Filing Instructions & Information page.