E-Filing Now Required for10 or More Information Returns

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The IRS is reminding businesses that file 10 or more information returns that they must
be e-filed with the IRS starting with the 2023 tax year. In previous years, the e-file requirement
threshold was 250 or more information returns. The 250-return threshold applied
separately to each type of return. The new 10-return threshold applies to the combined
total of all information returns that a business must file.
Information returns that fall under this requirement include Form W-2 that is e-filed with
the Social Security Administration, as well as all Forms 1099 (Form 1099-MISC, Miscellaneous Income, Form 1099-NEC, Nonemployee Compensation, etc.).
Businesses can e-file any Form 1099 with the Information Returns Intake System (IRIS).
This is a free, web-based filing system. To use this system, go to:
Businesses can also e-file information returns by using a third-party software or service.

Cross Reference

Source: The Tax Book

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