You can e-file employment tax returns Form 940, Form 941, Form 943, Form 944, and Form 945. You can also e-file corrected employment tax returns Form 941-X, Form 943-X, and Form 945-X. The Form 940 e-file program allows you to electronically file an amended Form 940.

Benefits to e-filing:

  • It saves you time.
  • It is secure and accurate.
  • You receive acknowledgement within 24 hours.

For more information on the IRS e-file program go to Modernized e-File (MeF) Platform.

If you wish to e-file your employment tax form, then choose one of the two options below:

Option 1: I want to submit the forms myself

You will need to purchase IRS-approved software. This list of providers offers options based on the relevant tax year. You may have to pay a fee to electronically file the returns.

The software will require your signature to e-file the return. Depending on the software you purchased, you will have one or both of the following options:

Option 2: I want a tax professional to file for me

Use the Authorized IRS e-file Provider Locator Service to find a tax professional who can submit the forms for you.

E-file information returns

Information returns, Form 1099 series, Form 1042-S, and Form W-2, required to be filed on or after January 1, 2024,

  • require electronic filing by filers of 10 or more information returns in a calendar year.
  • require filers to aggregate almost all information return types to determine whether a filer meets the 10-return threshold and is required to e-file their information returns. This includes Forms W-2, e-filed with the Social Security Administration.

E-File Forms 1099 with IRIS

The Information Returns Intake System (IRIS) Taxpayer Portal is a system that provides a no cost online method for taxpayers to electronically file Form 1099 series. This free electronic filing service is secure, accurate and requires no special software. This may be especially helpful to any small business that currently sends their 1099 forms on paper to the IRS. Through it they can submit automatic extensions, make corrections and reduce expenses related to paper filing. The Taxpayer Portal allows you to enter data to create Forms 1099 by either keying in the information or uploading a .csv file. For more information see Publication 5717, IRIS Portal User Guide PDF. You may continue to use the Filing Information Returns Electronically (FIRE) system to file your information returns.

Electronic deposit required

Federal tax deposits must be made by electronic funds transfers (EFT).

You can make payments using the government's free Electronic Federal Tax Payment System (EFTPS) or through one of the following methods that may charge a fee:

  • Ask your financial institution to initiate an automated clearing house (ACH) credit payment on your behalf.
  • Ask a trusted third party, such as a tax professional or payroll service, to make the payment for you.
  • Ask your financial institution to make a same-day tax wire Payment for you.

Other information

Employment tax forms
A listing of all relevant tax forms that are available as Adobe Acrobat fillable forms.

Employment taxes
General information for employers about filing requirements.

IRS Online Tax Calendar
View due dates and actions for each month. You can see all events or filter them by monthly depositor, semiweekly depositor, excise or general event types.