Sec. 3 Electronic — Publication 1516

.01 FIRE System

The FIRE System is designed exclusively for electronic filing of Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8596, 8955-SSA, and W-2G. Electronic files are transmitted through the FIRE Production System at 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.

Treasury Decision (TD) 9972 amended the rules for filing returns and other documents electronically (e-file). These regulations reduced the 250-return threshold to generally require electronic filing by filers of 10 or more returns in a calendar year beginning in 2024, tax year 2023. For more information about the regulations and the reduced threshold to electronically file, refer to IRS and Treasury issue final regulations on e-file for businesses and the Filing Information Returns Electronically (FIRE) webpage.

Form 8596 filers are mandated to file electronically if they have 10 or more forms and a TCC is required. Form 8596 is submitted through the FIRE System. To get a TCC for Form 8596, you’ll need to submit a new IR Application for TCC located on the FIRE webpage.

Electronic reporting of information returns eliminates the need for electronic filers to send paper documents to the IRS. Don’t send copies of the paper forms to the IRS for any forms filed electronically. This will result in duplicate filing.

.02 FIRE System Internet Security Technical Standards

FIRE System Internet Security Technical Standards are:

HTTPS 1.1 Specification
TLS 1.2 is implemented using SHA and RSA 1024 bits during the asymmetric handshake

The Filing Information Return 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”