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IRS.gov Website
Rev. date: 01/01/2011


Electronic Filing of Information Returns

Tax Topic 805
rule
The Filing Information Returns Electronically (FIRE) system is designed exclusively for the electronic filing of the following information returns: Forms 1042-S, 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8027, 8935, 8955-SSA and W-2G. FIRE is accessible at https://fire.irs.gov/firev1r/. Benefits of electronically filing information returns include: cost-effectiveness, security (supports AES 256-bit, AES 128-bit and TDES 168-bit encryption); and a later due date for filing most information returns. The electronic filing of information returns is not associated with the Form 1040 electronic filing program.
When sending files larger than 10,000 records electronically, data compression is encouraged. WinZip or PKZIP are the only acceptable compression packages. The FIRE system is operational 24 hours a day, 7 days a week. The FIRE system may be down every Wednesday from 2:00 a.m. to 5:00 a.m. Eastern Time, for programming updates.
After filing returns via the FIRE system, the result of the electronic transmission will be e-mailed to the filer if an accurate e-mail address was provided on the "Verify Your Filing Information" screen. The file status e-mail will include the IRS assigned filename, date received, count of payees, and file status for Forms 1042-S, 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8027, 8935, 8955-SSA, and W-2G. If the e-mail indicates that the file is bad, you must log into the FIRE system and go to the "Check File Status" option to review the results of the file and timely resubmit the file as a replacement file. If the file is good, it is automatically released for mainline processing 10 calendar days from receipt.
For further information, refer to Publication 1187, Specifications for filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically, Publication 1220, Specifications for Filing Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, Publication 1239, Specifications for Filing Form 8027, Annual Information Return of Tip Income and Allocated Tips, Electronically, Publication 3609, Filing Information Returns Electronically for Business e-filers, and Publication 4810, Specifications for Filing Form 8955-SSA, Annual Registration Statement of Identifying Separated Participants With Deferred Vested Benefits, Electronically. You can also contact the IRS/IRB, Customer Service Section, by calling 866-455-7438, between 8:30 a.m. to 4:30 p.m. Eastern Standard Time, or by using the Telecommunications Device for the Deaf (TDD) at 304-579-4827.
IRS forms and publications may be downloaded from the IRS website at www.irs.gov, or ordered by calling 800-829-3676.