Publication 1516›Part A›Introduction and General Information
Sec. 3 What’s New for Tax Year 2025
Publication 1516 — Specifications for Electronic Filing of Forms 8596, Information Returns for Federal Contracts · 2026-10-03 edition · updated 2026-10-04 · United States
Updates to Publication 1516, after its annual release will be listed in Part D. Exhibit 2, Publication 1516 Tax Year 2025 Revision Updates.
A QuickAlert was issued on May 7, 2026, announcing updates regarding the retirement of the FIRE System.
Due to the planned retirement of the Filing Information Returns Electronically (FIRE) System, the IRS will no longer accept new Information Returns (IR) Applications for Transmitter Control Codes (TCCs) beginning July 21, 2026. Existing applicants can continue to update their applications through December 2026, after which they will become read-only and retained for historical reference.
Current FIRE users must complete an Information Returns Intake System (IRIS) Application for TCC and transition to IRIS for electronic filing beginning with the 2027 filing season. IRIS will be the only information returns electronic filing system, including current year, prior year, or corrections, after January 1, 2027. For additional information, visit IRS.gov/iris.
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