The IRS system for the e-filing of information returns by companies. The FIRE ("Filing Information Returns Electronically") system is available at the IRS website.
Information returns, which notify the IRS of your reportable transactions, include Form W-2, Form 1099-B, Form 3921, and Form 3922. Any filer of information returns is eligible to file these returns electronically. You receive a copy and use its information to complete your tax return. (The FIRE system should not be confused with the system for e-filing tax returns. Your tax return is not an information return.)