Fire - File Generation and Submission
This procedure outlines the steps to be taken to generate the necessary file and submit it to the IRS Fire System.
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.
Submit via FIRE (This is the last year to do so)
Review Publication 1220 for Calendar Year End 2025 for Fire System details and deadlines.
1. Go to Periodic/1099 Extracts in USAS.
Generate IRS format - output file type will generate the district's TAP file used to submit to the IRS and the 1099.TXT transmitter report that will be stored in the Calendar Year Report Archive.
Select 2025 as the Payment Year
Type of Return - checkmark BOTH
1099-NEC
1099-MISC
Select Output File Type:
IRS Format
Review the File Name, TIN, Address and enter contact information
District Contact Information
Submission Type: Original
Prior Year Submission - should be UNchecked
Approved for the Combined Federal/State Filing Program - should be UNchecked unless you have submitted a test file via Test Fire System and received an approval letter from the IRS.
Verify Amount and Royalty Type Limit
Click on 'Generate' to generate the IRS Format .TAP file to submit to the IRS FIRE System.
You will receive 2 output files. 1 is the .TAP file which is used to submit to IRS and the other is 1099.TXT file. Print and keep that for your records.
IRS Fire System and upload TAP file
Log onto IRS Fire System
Upload the TAP File to FIRE
Checking the Status of your File
Once your files are uploaded, you may head back to step #12 on the 2025 Calendar Year End Checklist and continue closing the month if not already done so.