We have received many questions from our W2 Mate existing and potential customers about the change in process now that the IRS is transitioning from the legacy FIRE system to the new IRIS system.
To move from the legacy FIRE system to the new IRIS system, just do two things: apply for a new IRIS TCC (instead of your existing FIRE TCC), and order "W2 Mate IRIS Export — IRS IRIS Portal 1099 CSV Upload Only" instead of what you ordered in previous years, which was "W2 Mate Option #4 (1099 Forms IRS FIRE Only Electronic Filing)." That's it. Then use W2 Mate as usual to enter your data or import it from different sources, and create a CSV file to upload to the new IRIS system.
One of our customers summed up the questions we hear most often:
"We currently use W2 Mate to prepare our 1099s and create the FIRE-format file that we upload to the IRS FIRE system. With the IRS transitioning to the IRIS system, I wanted to confirm how this will work going forward.
Will we still be able to prepare our 1099s in W2 Mate and generate a file to upload directly to IRIS?
I noticed the IRIS CSV Upload option in W2 Mate. Will it generate the IRIS-formatted CSV for us, or will we need to use an IRS template?
Do we need to do anything differently when setting up recipients or preparing the 1099s in W2 Mate for IRIS?
Will corrections also be generated through W2 Mate for upload to IRIS?
Ultimately, can we continue preparing everything in W2 Mate and simply generate an IRIS-compatible upload file, similar to how we've been generating the FIRE file? We are trying to figure out our process ahead of time."
Yes, pretty much you will use the same process with the new IRIS system that you currently use with FIRE. You will still be able to prepare your 1099s in W2 Mate and generate a file to upload directly to IRIS. Please consider the changes outlined below.
The core workflow is unchanged. The differences come down to your TCC code, the file format, the product you order, and a couple of portal details.
| Comparison Criteria | FIRE (Retiring System) | IRIS (New System) |
|---|---|---|
| TCC Code (your credential to file with the IRS — think of it like a username/password that authorizes you to upload) |
FIRE TCC or IR TCC | IRIS TCC for the Portal (your FIRE code will not work) |
| File format & extension | Fixed-width text file following IRS Publication 1220, saved with a .txt extension | Comma-separated (spreadsheet-style) CSV file following the IRS IRIS formatting guidelines, saved with a .csv extension |
| Records per file | No 250-form split required | IRS limit of 250 forms per file — W2 Mate splits automatically |
| Data entry / import | Standard W2 Mate workflow | Same standard W2 Mate workflow — nothing special |
| Corrections | Supported via file | Not yet supported via CSV — make them in the portal for now |
| Combined federal / state filing | Supported | Supported |
| Product to order | W2 Mate Option #4 (1099 Forms IRS FIRE Only Electronic Filing) | W2 Mate IRIS Export — IRS IRIS Portal 1099 CSV Upload Only |
Here are the things to know before your first IRIS upload.
| 1 |
Apply for an IRIS TCC for the Portal
A TCC (Transmitter Control Code) is the credential the IRS issues that authorizes you to electronically file information returns — think of it as a key or password that lets the IRS know who is uploading the file. You will need to apply for an IRIS TCC for the portal, since you cannot use your existing FIRE TCC (or IR TCC) to upload to IRIS. Your actionIf you do not already have an IRIS TCC, apply for one on the IRS website before you file. |
| 2 |
Order the IRIS export product
To generate the IRIS CSV files, you will need to order "W2 Mate IRIS Export — IRS IRIS Portal 1099 CSV Upload Only" from the Buy page instead of "W2 Mate Option #4 (1099 Forms IRS FIRE Only Electronic Filing)." W2 Mate 2026 will be the fourth year that the software supports IRIS filing, and many customers have already successfully used this feature over the past few years. Your actionOrder the "W2 Mate IRIS Export — IRS IRIS Portal 1099 CSV Upload Only" feature (in addition to the base W2 Mate software) from the Buy page. |
| 3 |
Combined federal/state filing still works
IRIS also supports combined federal/state filing, just like FIRE. If you want the data forwarded to the state, you can select that option the same way you did in FIRE. Your actionNothing to do — as long as you order the W2 Mate IRIS Export feature along with the base W2 Mate software, W2 Mate handles this for you. |
| 4 |
Direct state uploads use the legacy FIRE format
If you want to upload a file directly to the state, you will need to order "W2 Mate 1099 Export for States Supporting Retired FIRE Format," which supports the legacy FIRE format for direct state uploads. Note: This is the same state-upload product you may have used before — we simply renamed it. In prior years, while the IRS FIRE system was still active, it was offered under a different name. Now that FIRE has been retired, the name was updated to "W2 Mate 1099 Export for States Supporting Retired FIRE Format" to make it clear it is for state uploads using the retired FIRE format. Do not confuse it with "W2 Mate Option #4 (1099 Forms IRS FIRE Only Electronic Filing)," which was for federal FIRE e-filing. Your actionOrder "W2 Mate 1099 Export for States Supporting Retired FIRE Format" and W2 Mate will create the file you need. W2 Mate supports direct state uploads for the following: 1099-NEC:
|
| 5 |
The file format and extension are different
The FIRE file is a fixed-width text file that follows the IRS Publication 1220 specification and is saved with a .txt extension. IRIS instead uses a CSV file — a comma-separated, spreadsheet-style format saved with a .csv extension — that follows the IRS's strict IRIS formatting guidelines. In both cases W2 Mate builds the correctly formatted file for you, so you don't have to worry about the underlying layout. Your actionNothing to do — as long as you order the W2 Mate IRIS Export feature along with the base W2 Mate software, W2 Mate handles this for you. |
| 6 |
W2 Mate generates a ready-to-upload CSV file
W2 Mate will generate a ready-to-upload CSV file (just like it did with FIRE) that you can upload to IRIS. You do not need to enter or import your data in any special way; everything works the same as it did with FIRE. Please note: The IRS limits each file to 250 forms (each row in the CSV file represents one form). For example, if you have 500 recipients for one payer, W2 Mate will automatically generate two files for you to upload for that payer (company). Your actionNothing to do — as long as you order the W2 Mate IRIS Export feature along with the base W2 Mate software, W2 Mate handles this for you, including the 250-form split. |
| 7 |
Corrections are made directly in the IRIS Portal
Corrections for IRIS are made in the IRIS portal itself. You simply log in to the IRIS portal and make any corrections directly there. This option is always available to you. The only thing that may change in the future is that the IRS may allow corrections to be submitted through the CSV file as well — and if that happens, W2 Mate will add support for it. Your actionIf you have any corrections, log in to the IRIS portal and make them directly there. |
| 8 |
The same helpful features FIRE users had are still here for IRIS
Features you relied on with FIRE continue to work with the new IRIS system. This includes 1099 Pro Format reports, quality control reports, and tracking of your filing status — all available whether you file through IRIS or FIRE. W2 Mate also supports 1099 Bulk TIN Matching by creating Bulk TIN Matching request files and parsing the response files, pursuant to IRS Publication 2108A. This feature is supported if you order the W2 Mate IRIS Export feature. Your actionNothing extra to do — once you order the W2 Mate IRIS Export feature, these tools work the same way they did with FIRE. |
Bottom line: just as you have relied on W2 Mate for the last two decades to prepare and print your 1099 forms on paper and e-file them through FIRE, you can keep using it exactly the same way — only now filing through the new IRIS system. Don't get caught up in the noise about the switch to IRIS. With W2 Mate, you will continue to reliably prepare and file your data just like you always have. For more details, you can also read our IRS IRIS Portal and W2 Mate questions and answers.
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