Filing Information Returns Electronically (FIRE)

The Internal Revenue Service (IRS) defines standards for electronic data submission of tax form data from form issuers to the IRS.

The IRS system is described at https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire. The standard is documented in IRS Publication 1220.

This standard is not used for conveying tax form data from issuers to recipients or tax software. However, if you already produce data in the FIRE format, you may find it helpful to compare the FIRE data structure to the FDX format for each form.

Forms For Which FIRE Reporting Applies

#	Number	Title	FIRE Code
1	1097-BTC	Bond Tax Credit	BT
2	1098	Mortgage Interest Statement	3
3	1098-C	Contributions of Motor Vehicles, Boats, and Airplanes	X
4	1098-E	Student Loan Interest Statement	2
5	1098-Q	Qualifying Longevity Annuity Contract Information	QL
6	1098-T	Tuition Statement	8
7	1099-A	Acquisition or Abandonment of Secured Property	4
8	1099-B	Proceeds From Broker and Barter Exchange Transactions	B
9	1099-C	Cancellation of Debt	5
10	1099-CAP	Changes in Corporate Control and Capital Structure	P
11	1099-DIV	Dividends and Distributions	1
12	1099-G	Certain Government Payments	F
13	1099-H	Health Coverage Tax Credit (HCTC) Advance Payments	J
14	1099-INT	Interest Income	6
15	1099-K	Merchant Card and Third-Party Network Payments	MC
16	1099-LS	Reportable Life Insurance Sale	LS
17	1099-LTC	Long-Term Care and Accelerated Death Benefits	T
18	1099-MISC	Miscellaneous Income	A
19	1099-NEC	Nonemployee Compensation	NE
20	1099-OID	Original Issue Discount	D
21	1099-PATR	Taxable Distributions Received From Cooperatives	7
22	1099-Q	Payments From Qualified Education Programs	Q
23	1099-R	Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.	9
24	1099-S	Proceeds From Real Estate Transactions	S
25	1099-SA	Distributions From an HSA, Archer MSA, or Medicare Advantage MSA	M
26	1099-SB	Seller's Investment in Life Insurance Contract	SB
27	3921	Exercise of an Incentive Stock Option Under Section 422(b)	N
28	3922	Transfer of Stock Acquired Through an Employee Stock Purchase Plan under Section 423(c)	Z
29	5498	IRA Contribution Information	L
30	5498-ESA	Coverdell ESA Contribution Information	V
31	5498-SA	HSA, Archer MSA, or Medicare Advantage MSA Information	K
32	W-2G	Certain Gambling Winnings	W