Important E-Filing Information!

The e-file threshold for W-2 and 1099 forms has been reduced. The IRS is requiring filers with 10 or more forms to electronically file for the upcoming 2023 tax year (to be filed in 2024). This regulation includes the total for all aggregated forms filed (W-2, 1099, etc.).

The e-file threshold no longer applies per form type, but rather filers that have a combined total of 10 or more information returns (see below applicable forms) are required to electronically file all information returns. (Corrections do not count when totaling the number of forms to file.)

Partnerships with more than 100 partners must file information returns electronically regardless of the number of information returns to be filed.

Corrections must be filed in the same manner that the originals are filed, and penalties will be imposed for failure to file a correction in the same manner as the original was filed.

Forms included in the threshhold change:

1042-S, 1094 series, 1095-B, 1095-C, 1098, 1098-E, 1098-T, 1099 series, 5498 series, 8027, W-2G, W-2, 499R-2/W-2PR, W-2VI, W-2GU, W-2AS, 1098-C, 1098-Q, 3921, 3922, 1097-BTC.

The 1099-etc program offers 2 E-Filing Solutions, E-File Direct or E-File Services.

See E-File for more information about these 2 options.