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ARTICLE · 23 AUGUST 2026

IRS Form 1099 Reporting Is Changing: Preparing Higher Education Institutions For The Shift From FIRE To IRIS

Bond, Schoeneck & King PLLC
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The IRS has launched its new Information Return Intake System (IRIS), replacing the legacy FIRE platform and mandating electronic filing for all information returns starting in 2027. Higher education institutions must navigate new registration requirements, transmitter control codes, and filing modalities based on volume, with the transition affecting multiple departments and third-party vendors.

United StatesTax
Frank Mayer
Frank Mayer
Lyndon Hall
Lyndon Hall

The method for filing Forms 1098, 1099 and other information returns with the Internal Revenue Service (IRS) has gone through a major shift. As we reported in 2025, the IRS has launched its new Information Return Intake System (IRIS), which went live in November of 2025 and will completely replace the Filing Information Returns Electronically (FIRE) platform starting in 2027. This shift affected how all taxpayers, including colleges and universities of all sizes (higher education institutions), file forms like 1098-T, 1099-MISC, 1099-NEC, 1099-K and 1098, among others. The shift in systems is not optional – and failing to prepare could result in missed deadlines, rejected filings or compliance issues.

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