What’s New

Information Returns Intake System (IRIS). The IRS has developed IRIS, an online portal e-filing information returns that will replace the Filing Information Returns Electronically (FIRE) system once it is retired. FIRE is set to retire for tax year 2026 and will not be available for submissions for filing season 2027 (forms due in 2027). IRIS will be available beginning January 1, 2026, and must be used to e-file 2026 Forms 1042-S (due March 15, 2027). Either IRIS or FIRE may be used to e-file 2025 Forms 1042-S (due March 15, 2026). For more information about IRIS, see Pub. 5717, IRIS Taxpayer Portal User Guide, or go to IRS.gov/IRIS .

Forms 1042-S for prior tax years, as well as submissions by foreign filers, must continue to be electronically filed using the FIRE system until it is retired.

IRIS will be the only intake system for information returns currently received through FIRE. For more information on e-filing with IRIS, go to IRS.gov/InfoReturns . Direct deposit and electronic payments. If you have access to U.S. banking services or electronic payment systems, you are now able to request your tax refund electronically deposited for free into your financial account. Also, the IRS added another option for withholding agents to make federal tax deposits and make balance due payments using IRS Direct Pay. Go to IRS.gov/Payments to see all your payment options.