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Gearing up for 1099 Filing Season: Important Change to Form W-2, Series 1099 E-file Requirements

IRS lowers e-filing requirements for W-2 and series 1099 returns – most must e-file

The IRS is utilizing technology more than ever in its goal of becoming more efficient. For the tax year 2023 Form W-2s and 1099 series returns, the IRS has lowered the e-filing requirement threshold to 10 for which employers must file returns electronically.

To determine whether an employer must file W-2s and 1099s electronically, employers must add together the number of information returns required to be filed (see list below) and the number of W-2s they must file for calendar year 2023.  If the grand total is at least 10 returns, they must file them all electronically.


The following returns must be added together for this purpose:

  • Form 1042-S
  • Form 1094 series
  • Form 1095-B
  • Form 1095-C
  • Form 1097-BTC
  • Form 1098
  • Form 1098-C
  • Form 1098-E
  • Form 1098-Q
  • Form 1098-T
  • Form 1099 series
  • Form 3921
  • Form 3922
  • Form 5498
  • Form 8027
  • Form W-2G

If you have been preparing paper-filed W-2s and 1099s in the past, be aware that the IRS wants you to start e-filing these forms.  The new rules apply to tax year 2023 Forms W-2 because they are required to be filed by January 31, 2024.

For more information on gearing up for 1099 filing season, visit our post on What you need to know about paying vendors via cash apps.

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