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.