Publication 1187›Part B›Data Communications›INTENTIONALLY LEFT BLANK
Sec. 3 Electronic Specifications
0925 Publ 1187 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
.01 FIRE System
The FIRE System is designed exclusively for electronic filing of Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA and W-2G. Electronic files are transmitted through the FIRE Production System at https://fire.irs.gov. The electronic filing of information returns is not affiliated with any other IRS electronic filing programs. Filers must obtain separate approval to participate in different programs.
Filing Forms 1042-S through the FIRE System (originals, amended, and replacement files) is the method of filing for filers mandated to file electronically. Filers are encouraged to file information returns electronically even if they are not required to do so. Filers who have prepared their information returns in advance of the due date can submit their file after the close of the tax year. Filers should retain a copy of the information returns filed with the IRS or have the ability to reconstruct the data for at least three years after the due date of the returns.
The FIRE Production System does not provide fill-in forms, except for:
Prior year data may be filed; however, each tax year must be submitted in a separate file transmission. For prior year data, use the current year format, enter the tax year being reported in field positions 2-5 of the Transmitter "T" Record, and enter a “P” in field position 199 of the Transmitter "T" Record to indicate the file contains prior year data.
.02 FIRE System Internet Security Technical Standards
FIRE System Internet Security Technical Standards are:
HTTP 1.1 Specification.
TLS 1.2 implemented using SHA and RSA 1024 bits during the asymmetric handshake.
The Filing Information Returns Electronically (FIRE) Production and Test System server no longer supports Secure Socket Layer (SSL) 3.0 as one of the FIRE System’s Internet Security Technical Standards. Transmitters using IE 6.0 or lower as their browser may have problems logging in and connecting to the FIRE System. Follow the steps below to connect and upload a file:
Go to Tools > Internet Options > Advanced
Scroll down and find Security
Uncheck both SSL 2.0 and SSL 3.0
Check TLS 1.2 and select “Apply”
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