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

© Copyright 2020. All Rights Reserved.