1099-NEC deadline · Feb 1, 2027 Tax year 2026 brings a $2,000 reporting threshold, new tips and overtime boxes, and the end of FIRE. What changed for 2026 Free FIRE converter Collect a W‑9
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Free FIRE File Converter: Pub. 1220 to CSV

A FIRE file is a legacy IRS Publication 1220 fixed-width text file. This free browser-based converter turns supported .txt and .dat FIRE files into separate payer and recipient and form CSVs that you can read in Excel, Google Sheets or Numbers and import into TaxFormHero.

  • Free
  • No signup
  • Runs in your browser
  • Nothing uploaded

The converter makes legacy filing data readable and importable. Review every record before preparing or filing returns.

Simple Process

From a legacy FIRE file to a modern filing workflow

FIRE files were built for a fixed-width filing system, not for human review. Convert the file locally, read the payer and recipient data in a spreadsheet, correct what needs correcting, and import it when you are ready to prepare returns.

Step 01
Your legacy FIRE file

The fixed-width .txt you filed with, or the one your old software left behind. Every line 750 characters, and nothing in it readable without a ruler.

750 characters
Step 02
This converter

Choose the form type, open the file, and it is read in your browser. Nothing is uploaded and nothing is stored — there is no server in this step at all.

Free, no signup
Step 03
A spreadsheet you can read

One payer file, and one recipient and form file for each payer, in the TaxFormHero import columns — box by box, not a dump of codes.

CSV
Step 04
Check it over

Open it in Excel or Sheets and fix what the old file got wrong — a name, an address, a missing tax ID. Far easier here than inside a filing.

Your data, your call
Step 05
Import into TaxFormHero

The columns are generated from the same definition the bulk-import templates are, so the sheet goes straight in. Payers first, then recipients under each one.

Mapped already
Step 06
File the normal way

TIN matching, e‑delivery, state filing and transmission to the IRS through IRIS — the same workflow as any other filing. Nothing about this route is a special case.

Filed

Ready to prepare your converted records? Import your data into TaxFormHero

1

Choose the form type

This decides the columns you get — a 1099‑NEC sheet is Box 1a to Box 7, a 1099‑MISC sheet is Box 1 to Box 18. Open your file and we will read the form type off the payer record and set this for you; change it only if you disagree.

2

Open your FIRE file

Your file stays on your machine. The conversion is done by JavaScript running in this page. Nothing is sent to TaxFormHero, nothing is stored and nothing is logged. Once this page has loaded you can go offline and it still works.

3

Check the amounts land in the right boxes

A FIRE file records amounts by position and names them with a code on the payer record; it does not carry the box caption. Each code is lined up with a box below, with the total it holds beside it so you can recognise it. Change any line that looks wrong — the download follows what is shown here.

4

Download

What It Reads

A FIRE file is a stack of fixed-width records. Here is what the converter takes from each kind.

T — Transmitter

Payment year, Transmitter Control Code and the transmitter and company names. Shown on screen as context. It is not exported, because it describes whoever sent the file rather than anyone on it.

A — Payer

TIN, both name lines, address, city, state, ZIP and phone, plus the type of return and the amount codes in use. One row in the payer file — and one recipient file of its own, so each payer’s sheet can be imported against that payer.

B — Payee

TIN and TIN type, both name lines, address, city, state, ZIP, account number, the second-TIN-notice flag, state tax withheld, and every amount the record holds — each landing in the box you confirmed at step three.

C, K and F — Totals

The C record is read and checked: its payee count is compared against the payees actually found, so a truncated or edited file is reported rather than silently half-converted. K and F records are recognised and skipped — state totals and the end-of-transmission marker add nothing a per-payee sheet does not already carry.

What It Does, and What It Does Not

A conversion is a starting point. Being exact about the edges is what makes the rest of the page worth trusting.

This converter does This converter does not
Read supported Publication 1220 fixed-width .txt and .dat files Submit anything to the IRS, or create an IRS submission file
Produce a payer CSV and one recipient and form CSV for each payer Produce IRIS XML, or a file IRIS will accept
Write the TaxFormHero bulk-import columns for the form type you choose, box by box Decide which form type your data belongs on — you choose it, and the file’s own return code preselects it
Keep the file on your own computer; the conversion is JavaScript in this page Upload, store or log anything, here or anywhere else
Compare the C record’s payee count against the payees found, and report a difference Validate a name or taxpayer ID against IRS records — that is TIN Matching
Convert whole-cent amount fields into dollars and cents Correct an amount, an address or a missing tax ID that was wrong in the source file
Put an individual’s surname-first name back into separate columns, checked against the record’s name control Replace your review of the payer details, the payee details or the figures
Prepare data for a TaxFormHero import Determine which filing obligation applies to you, or stand in for tax, legal or compliance advice

Supported Input and Output

What goes in, what comes out, and where the work happens.

DetailWhat it is
Input formats.txt, .dat and .fire — any fixed-width file in the Publication 1220 layout, with or without line breaks
Record typesT, A and B are parsed. C is read and checked. K and F are recognised and skipped. Anything else is counted and reported.
Form typesEvery form type TaxFormHero holds an import layout for, which is what the picker offers. W‑2 and W‑2C are excluded — those are SSA EFW2 forms and never appear in a FIRE file.
OutputOne payer CSV in the payer-import columns, plus one recipient and form CSV per payer in that form type’s own import columns
Where it runsYour browser. No upload, no server, no account. It works with the network off once the page has loaded.
Checks performedThe C record’s payee count against the payees found, and the name control against any name split. Nothing else is validated.
File size limitNone enforced. The limit is your browser’s memory, and a FIRE file is small by the standards of that.
Character encodingRead as Latin‑1, because the layout counts bytes as characters and decoding as UTF‑8 would shift every field after a high byte

What to Review After Converting

A FIRE file is old data. Five things worth checking before any of it becomes a filing.

  1. Open both files so the zeros survive. In Excel use Data, then From Text/CSV, and set the tax ID and ZIP columns to Text. Google Sheets asks first. Double-clicking a CSV is what turns 02134 into 2134.
  2. Check the payer row. Name, EIN, address, form type, and the recipient count against what you expect. A payer whose details moved since the file was written is a filing that gets rejected.
  3. Check the recipients. Names, taxpayer IDs, amounts in the right boxes, correction flags and state fields. Pay particular attention to any name the converter told you it left whole.
  4. Fill the gaps. Where a tax ID is missing or a name looks stale, collect a fresh W‑9, and run TIN Matching on anything you are not certain of. A name/TIN mismatch is the most common reason a return is penalised as incorrect.
  5. Import the reviewed data into TaxFormHero — payers first, then each payer’s recipients — and prepare the returns from there.

Where to Go Next

What a converted file usually needs before it becomes a filing.

The FIRE-to-IRIS transition

What changed for tax year 2026, including the exact FIRE and IRIS dates.

Verify payee name and TIN

Check a name and taxpayer ID against IRS records before you file.

Collect an updated W-9

Request a signed W-9 where the old file’s details are missing or stale.

File 1099-NEC online

Contractor and other nonemployee compensation.

File 1099-MISC online

Rents, royalties, other income and the rest.

Browse forms and deadlines

Every form TaxFormHero files, with what each one is for.

Common Questions

About the tool, and about the format.

No. The whole conversion runs in your browser using JavaScript. The file is read off your own disk, parsed on your own machine and the spreadsheets are generated there too. Nothing is sent to TaxFormHero or to anyone else, nothing is stored, and nothing is logged. You can disconnect from the internet after the page loads and it still works.

A fixed-width text file in the layout set out in IRS Publication 1220 — the format the Filing Information Returns Electronically system accepted. Every line is 750 characters and the first character says what kind of record it is: T for the transmitter, A for a payer, B for a payee, C for a payer total, K for state totals and F for the end of the transmission.

FIRE is being retired. November 19, 2026 at 3:00 p.m. Eastern is the last time it accepts a return, and from January 1, 2027 the Information Returns Intake System is the only intake system the IRS operates. A file written for FIRE is still your data — this turns it back into something you can read, check and import.

One payer file, with a row per payer in the TaxFormHero payer import layout. Then one recipient and form file per payer, in that form type's own import layout — the same columns as the template you would download inside the app, box by box. A file with three payers gives you three recipient files, so each one can be imported against the payer it belongs to.

Because the columns depend on it. A 1099-NEC sheet has Box 1a through Box 7; a 1099-MISC sheet has Box 1 through Box 18. Choosing the form tells the converter which layout to write. It is read from your file where the payer record declares it, and preselected for you — change it only if you disagree.

A FIRE file stores amounts by position and declares which amount codes are in use on the payer record. It does not carry the box caption. The converter lines each code up with a box on the form, shows you the total it holds so you can recognise it, and lets you change any line before you download. Nothing is guessed silently.

It can. Excel drops a leading zero from anything it decides is a number, which affects a ZIP like 02134 and a tax ID beginning with zero. Open the CSV through Data, then From Text/CSV, and set those columns to Text — or use Google Sheets, which asks first. The file itself is correct either way.

A FIRE file stores every amount in whole cents with no decimal point. The converter divides by a hundred, so what you get is dollars and cents the way you would expect to read them.

That is what the columns are for. The headers are generated from the same definition the bulk-import templates are, so a converted sheet matches what the importer expects. Check the figures before you file — a conversion is a starting point, not a substitute for reading your own data.

No. A CSV is not an IRS submission format. The converter produces reviewable data, not a return. Check the records, import them into a filing workflow, and submit from there.

No. The output is CSV, for review and for import. There is no XML here, and nothing this produces is a file the IRS will take directly.

Not against IRS records. It checks one thing in the file against another: the C record payee count against the payees it found, and the name control against any name it split. Verifying a name and taxpayer ID against IRS records is TIN Matching, which is a separate check.

The payer row first — name, EIN, address, form type and recipient count. Then the recipients: names, taxpayer IDs, amounts in the right boxes, correction flags and state fields. Pay particular attention to any name the converter reported that it left whole, and to anything an old file has had years to go stale on.

The page says so, names the payer and gives both numbers. The C record states how many payees follow it; if fewer are found, the file is probably truncated or has been edited by hand. The conversion still runs and you get what is there, but the difference is worth understanding before any of it is filed.

Yes. The record layout is what the converter reads, and it did not change across the years FIRE was in service. The tax year is read out of the file and appears on screen and in the file names.

No. There is no charge, no signup and no account. It is a public tool.

Last updated: 26 September 2026

Where these facts come from

The record layout and the retirement dates are taken from IRS sources. Rules change; if you are reading this well after it was written, check the source before relying on it.

This page is general information about a file format and a filing requirement, not tax advice. TaxFormHero is not a law or accounting firm. For how a rule applies to your own situation, speak to your tax adviser.

FIRE closes November 19, 2026

After that, IRIS is the only intake system the IRS operates. TaxFormHero already files through IRIS, so there is no Transmitter Control Code for you to apply for and nothing to migrate.

What else changed for 2026