An optical beamline dedicated to the infrared (IR) spectroscopy has been constructed at MIRRORCLE, a tabletop storage ring. The beamline has been designed for the use of infrared synchrotron radiation (IRSR) emitted from a bending magnet of 156 mm bending radius with the acceptance angle of 355(H) × 138(V) mrad to obtain high flux. The IR emission is forced by an exactly circular optics, named photon storage ring (PhSR), placed around the electron orbit and is collected by a “magic mirror” associated with two plane mirrors in the storage ring. A Fourier transform interferometer has been installed to utilize the IRSR at MIRRORCLE. The design of the optical system and calculated results are reported.