When does FIRE shut down?

The last day to file information returns through FIRE is 19 November 2026 at 3 p.m. ET, per IRS working group slides of 12 August 2026.

When is the 1099-NEC due for tax year 2026?

The instructions give 31 January. In 2027 that is a Sunday, so by the next-business-day rule in the same instructions the date is Monday 1 February 2027.

What is the 1099-NEC threshold for 2026?

$2,000, for tax years beginning after 2025, per the December 2026 form instructions.

FIRE to IRIS: the dates and numbers

From 2027, IRIS is the only way to e-file 1099s with the IRS. These are the dated facts, each with its source.

FIRE (Filing Information Returns Electronically) is the older IRS system that IRIS replaces.

Fact	Date or number	Source
Last day to file through FIRE	19 November 2026, 3 p.m. ET	IRS working group slides, 12 Aug 2026
IRIS is the only IRS e-file system for information returns, including prior years and corrections	After 1 January 2027	Same slides
Publication 1220 (the FIRE file format)	Obsolete when FIRE retires	Same slides
A FIRE TCC works for IRIS	No	PayrollOrg, 8 Oct 2026; the IRS page says an IRIS TCC can only be used for IRIS
IRIS TCC processing time	Up to 45 days: Publication 5717 says 45 calendar days; PayrollOrg (8 Oct 2026) reported 45 business days	Publication 5717, Rev. 9-2026, IRIS Application for TCC; PayrollOrg, 8 Oct 2026
Form 1099-NEC due to the IRS, paper or electronic	31 January	Form instructions, Rev. December 2026
For tax year 2026	Monday 1 February 2027	Our calculation: 31 Jan 2027 is a Sunday, and the instructions move a weekend due date to the next business day
Reporting threshold for nonemployee compensation	$2,000 for tax years beginning after 2025; may be adjusted for inflation beginning in 2027	Form instructions, Rev. December 2026
Federal income tax withheld under backup withholding	File regardless of the amount of the payment	Same instructions
Records per IRIS CSV file	250	Publication 5717, Rev. 9-2026
Forms per portal submission	100	Publication 5717, Rev. 9-2026
E-filing required	At 10 or more information returns in total, since 1 January 2024	Form instructions, Rev. December 2026
New 1099-NEC boxes	1b, 1c and 1d for cash tips, tipped occupation code and overtime; compensation is box 1a	Form instructions, Rev. December 2026
Tax year 2026 CSV formatting guidelines on irs.gov	Not posted as of 10 November 2026	IRS IRIS page

This page states what the documents say. It is not advice on whether you must file a form.

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Questions

When does FIRE shut down?: The last day to file information returns through FIRE is 19 November 2026 at 3 p.m. ET, per IRS working group slides of 12 August 2026.
When is the 1099-NEC due for tax year 2026?: The instructions give 31 January. In 2027 that is a Sunday, so by the next-business-day rule in the same instructions the date is Monday 1 February 2027.
What is the 1099-NEC threshold for 2026?: $2,000, for tax years beginning after 2025, per the December 2026 form instructions.

Sources (fetched 2026-11-10)

Other answers: All 54 columns · Required fields · Character limits · State codes · 250-record limit · Why files get rejected · Scientific notation · ZIP code format · Date format · Line breaks · Extra spaces · Periods and # · $0.00 cells · Y/N check boxes · Tax year · Error types · Headers do not match · From QuickBooks · TIN format