Monday, August 24, 2026

Recent Development for Tax Products

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Recent Developments for Tax Products 08/24/2026

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The Following Early Release(s) have been posted

Early Releases are draft versions of tax forms, instructions, and publications. Do not file draft forms and do not rely on information in draft instructions or publications.

Product Title Rev. Date Posted
Form 1040 (Schedule LEP) (sp) (Spanish Version) Schedule LEP Limited English Proficiency (Spanish Version) Dec 2026 08/24/2026
Instruction 8814 Instructions for Form 8814, Parents' Election To Report Child's Interest and Dividends 2026 08/24/2026
Instruction 2441 Instructions for Form 2441, Child and Dependent Care Expenses 2026 08/24/2026
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Recordatorio del IRS: El sistema de presentación electrónica de declaraciones informativas está migrando a una nueva plataforma

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Consejos Tributarios del IRS 24 de agosto de 2026

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Edición Número:    IR-2026-99SP

En Esta Edición


Recordatorio del IRS: El sistema de presentación electrónica de declaraciones informativas está migrando a una nueva plataforma


WASHINGTON — El Servicio de Impuestos Internos (IRS) les recordó hoy a los declarantes de declaraciones informativas que actualmente usan el sistema de presentación electrónica para las declaraciones informativas (FIRE, por sus siglas en inglés), que deben prepararse desde ahora para la retirada de dicho sistema y la transición al sistema de administración de declaraciones informativas (IRIS, por sus siglas en inglés) antes de la temporada de presentación de 2027.

Tras el periodo de mantenimiento de noviembre, los declarantes ya no podrán enviar declaraciones informativas a través de FIRE. Los usuarios actuales de FIRE deben migrar a IRIS para presentar las declaraciones informativas correspondientes al año tributario 2026 durante la temporada de presentación de 2027.

Fechas clave a tener en cuenta:

  • 1ro de noviembre de 2026: Último día para presentar declaraciones informativas de prueba a través del sistema de pruebas para socios comerciales (Trading Partner Test System) de FIRE.
  • 9 de noviembre de 2026: Último día para realizar cambios en las solicitudes de declaraciones informativas (IR) para los códigos de control del transmisor (TCC, por sus siglas en ingles).
  • 19 de noviembre de 2026, a las 3 p. m., hora del este (ET): Último día para presentar declaraciones informativas a través del sistema FIRE.

Transición a IRIS

IRIS es un sistema modernizado que recibe declaraciones informativas a través de dos canales: el Portal para Contribuyentes de IRIS y la función de comunicación de aplicación a aplicación (A2A) de IRIS. IRIS entró en funcionamiento en 2023 como parte de una transición gradual de formularios desde el sistema FIRE. A partir de 2027, todos los formularios que anteriormente se gestionaban mediante FIRE estarán disponibles a través de IRIS.

El Portal para Contribuyentes de IRIS es un sistema de presentación gratuito basado en la web que permite a los declarantes presentar electrónicamente hasta 100 declaraciones a la vez. Los declarantes pueden ingresar la información manualmente o cargarla mediante un archivo CSV. También pueden descargar copias para los beneficiarios y conservar registros de los formularios completados y presentados.

Aquellos declarantes que usen software de terceros o desarrollen su propio software pueden emplear la función de comunicación de aplicación a aplicación de IRIS para presentar electrónicamente mayores volúmenes de declaraciones informativas.

Para prepararse para la transición, los declarantes deben:

Las reuniones del Grupo de Trabajo de IRIS se celebran el segundo miércoles de cada mes. Los participantes deben inscribirse cada mes para recibir el enlace de la reunión. Las notificaciones de las reuniones se envían a los suscriptores de IRIS QuickAlerts.

El IRS proporcionará información adicional a través de IRIS QuickAlerts, las reuniones del Grupo de trabajo de IRIS y el sitio web IRS.gov.

Para obtener más información, consulte las secciones Presentación electrónica de las declaraciones informativas (FIRE) y Presente declaraciones informativas electrónicamente (e-file) con IRIS en IRS.gov.

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IR-2026-99: IRS reminder: Information return e-file system transitioning to a new platform

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IRS Newswire

August 24, 2026


Issue Number:    IR-2026-99

Inside This Issue


IRS reminder: Information return e-file system transitioning to a new platform

IR-2026-99, Aug. 24, 2026

WASHINGTON — The Internal Revenue Service today reminded information return filers who currently use the Filing Information Returns Electronically (FIRE) system to prepare now for the system’s retirement and transition to the Information Returns Intake System (IRIS) before the 2027 filing season.

After the November maintenance window, filers will no longer be able to submit information returns through FIRE. Current FIRE users must transition to IRIS to file tax year 2026 information returns during the 2027 filing season.

Key dates to remember
  • 1, 2026: Last day to file test information returns through the FIRE Trading Partner Test System.
  • 9, 2026: Last day to make changes to the Information Returns (IR) Applications for Transmitter Control Codes (TCC).
  • 19, 2026, at 3 p.m. ET: Last day to file information returns through the FIRE system.
Transitioning to IRIS

IRIS is a modernized system that receives information returns through two channels: the IRIS Taxpayer Portal and IRIS Application to Application. IRIS became available in 2023 as part of a phased transition of forms from FIRE. Beginning in 2027, all forms previously supported by FIRE will be available through IRIS.

The IRIS Taxpayer Portal is a free, web-based filing system that allows filers to e-file up to 100 returns at a time. Filers can enter information manually or upload it using a CSV file. They can also download payee copies and maintain records of completed and filed forms.

Filers who use third-party software or develop their own software can use IRIS Application to Application to e-file larger volumes of information returns.

To prepare for the transition, filers should:

  • Complete an IRIS Application for TCC.
  • Review available guidance on E-file Information Returns with IRIS.
  • Subscribe to IRIS QuickAlerts for updates about system changes, maintenance, and working group meetings.
  • Register for IRIS Working Group meetings and review meeting materials.

IRIS Working Group meetings are held on the second Wednesday of each month. Participants must register each month to receive the meeting link. Meeting notifications are sent to IRIS QuickAlerts subscribers.

The IRS will provide additional information through IRIS QuickAlerts, IRIS Working Group meetings, and IRS.gov.

For more information, see Filing Information Returns Electronically (FIRE) and E-file Information Returns with IRIS on IRS.gov.


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Recent Development for Tax Products

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Recent Developments for Tax Products 08/24/2026

Tax Products Topics

Forms & Publications

All Tax Products

Draft Tax Products

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Post-release changes to tax forms, instructions,
and publications

Comments on Tax Forms,
and Publications


IRS Resources

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Where to File


The Following Early Release(s) have been posted

Early Releases are draft versions of tax forms, instructions, and publications. Do not file draft forms and do not rely on information in draft instructions or publications.

Product Title Rev. Date Posted
Instruction W-7A Instructions for Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions Oct 2026 08/24/2026
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Recent Development for Tax Products

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Recent Developments for Tax Products 08/24/2026

Tax Products Topics

Forms & Publications

All Tax Products

Draft Tax Products

Help with forms and instructions

Post-release changes to tax forms, instructions,
and publications

Comments on Tax Forms,
and Publications


IRS Resources

Taxpayer Bill of Rights

Contact My Local Office

File your tax return

Newsroom

Let us help you

Taxpayer Advocate Service

Where to File


The Following Early Release(s) have been posted

Early Releases are draft versions of tax forms, instructions, and publications. Do not file draft forms and do not rely on information in draft instructions or publications.

Product Title Rev. Date Posted
Instruction 943 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 2026 08/24/2026
Instruction 944 Instructions for Form 944, Employer's ANNUAL Federal Tax Return 2026 08/24/2026
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Recent Development for Tax Products

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Recent Developments for Tax Products 08/24/2026

Tax Products Topics

Forms & Publications

All Tax Products

Draft Tax Products

Help with forms and instructions

Post-release changes to tax forms, instructions,
and publications

Comments on Tax Forms,
and Publications


IRS Resources

Taxpayer Bill of Rights

Contact My Local Office

File your tax return

Newsroom

Let us help you

Taxpayer Advocate Service

Where to File


The Following Early Release(s) have been posted

Early Releases are draft versions of tax forms, instructions, and publications. Do not file draft forms and do not rely on information in draft instructions or publications.

Product Title Rev. Date Posted
Instruction 1040 (Schedule H) Instructions for Schedule H (Form 1040), Household Employment Taxes 2026 08/24/2026
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Friday, August 21, 2026

Recent Development for Tax Products (Daily Summary)

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Recent Development for Tax Products – Daily 08/21/2026

Tax Products Topics

Forms & Publications

All Tax Products

Draft Tax Products

Help with forms and instructions

Post-release changes to tax forms, instructions,
and publications

Comments on Tax Forms,
and Publications


IRS Resources

Taxpayer Bill of Rights

Contact My Local Office

File your tax return

Newsroom

Let us help you

Taxpayer Advocate Service

Where to File


The Following Early Release(s) have been posted

Early Releases are draft versions of tax forms, instructions, and publications. Do not file draft forms and do not rely on information in draft instructions or publications.

Product Title Rev. Date Posted
Instruction 1040 (Schedule 8812) Instructions for Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents 2026 08/21/2026
Instruction 1098 Instructions for Form 1098, Mortgage Interest Statement Dec 2027 08/21/2026
Instruction 8964 Instructions for Form 8964, Information Return of Certain Qualified Business Units (QBUs) Dec 2027 08/21/2026
Publication 915 Social Security Benefits and Equivalent Railroad Retirement Benefits 2026 08/21/2026
Form 2106 Employee Business Expenses 2026 08/21/2026
Instruction W-7A Instructions for Form W-7 A Oct 2026 08/21/2026
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