The IRS is replacing FIRE (Filing Information Returns Electronically) with IRIS, the Information Returns Intake System. Information returns for tax year 2026 are to be filed through IRIS.
If your software still writes a FIRE file, the third option is the cheapest, as long as you can turn that file into the portal's CSV templates. That's what Refile does, in your browser, so your tax IDs never leave your computer.
Keep your 1099 software; file through the free IRIS portal.
Opens in December 2026. Pressing Buy charges nothing now: it puts you on the list for launch.