IRS lowers e-filing threshold to 10 information returns of any type.

  April 19, 2023

It’s official—the IRS now requires employers to electronically file the following forms if they have an aggregate of 10 or more of:

  • W-2
  • 1099 series
  • 1098 series
  • W-2G
  • 1042-S
  • 1094
  • 1095 series
  • 3921
  • 3922
  • 8027
This requirement applies to filings for Tax Year 2023 and beyond (i.e. forms that are filed starting in 2024).

Affected employers should take steps now to:

  1. Register with the SSA, BSO (CA), and IRS FIRE and/or IRIS to get ready to e-file in 2024.
  2. Purchase or renew the W-2/1099 e-File Add-on and review the documentation.
The IRS recommends obtaining a Transmitter Control Code (TCC) by November 1st as the process may take 45 days.
Corrected returns must be filed in the same manner as the original: e-filed or paper filed.