IRS releases key year-end dates for its FIRE system

The early bird gets fewer B-Notices! IRS has shared critical test and usage dates for its FIRE system for information returns.

To make year-end as smooth as possible and avoid any unpleasant surprises down the road, you’ll want to file via this IRS tool.

FIRE system dates to note

But there are a ton of dates and times to keep track of. So that your team will be ready, we have those key windows for you:

• 8 a.m. Eastern Nov. 3 until 6 p.m. Eastern Dec. 3: Test System can receive test files
• 6 p.m. Eastern Dec. 3 until Jan. 4, 2022: Test System down for updates
• 8 a.m. Eastern Jan. 5, 2022: A controlled launch of FIRE production
• Midnight Eastern Jan. 7: System starts with full functionality
• 2 a.m. to 5 a.m. Eastern every Sunday and Wednesday: System down for maintenance.

Note: If you don’t have them already, you’ll need to create an account and apply for a five-digit Transmitter Control Code (TCC).

It’s a good idea to assign Responsible Official, Authorized Delegate and Contact roles. The people listed on your TCC application must create their own FIRE accounts.

More reason to ‘FIRE up’

Need further incentive to use the FIRE System?

IRS has included Form 1099-NEC in its Combined Federal/State Filing program for tax year 2021. The Service released this update in its most recent revision of Pub. 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G.

So for year-end, any 1099-NECs you file online through IRS’ FIRE system will automatically be sent to states.

The 1099-MISC is also part of the combined filing program for 2021, along with:

• Form 1099-B
• Form 1099-DIV
• Form 1099-G
• Form 1099-INT
• Form 1099-K
• Form 1099-OID
• Form 1099-PATR
• Form 1099-R, and
• Form 5498.