10 or more returns: E-filing now required Starting tax year 2023, if you have 10 or more information returns, you must file them electronically. Find details on the final e-file regulations. If you make certain types of payments during the calendar year, you must file an information return to the IRS and to the recipient of the payment. An information return is a form to report your payments. Find details in A Guide to Information Returns. You can e-file most information returns. E-file Forms 1099 with IRIS File for free in the Taxpayer Portal. Or develop software for Application to Application. Form 1099-MISC Form 1099-NEC Form 1099-INT Form 1099-DIV Form 1099-A Form 1099-B Form 1099-C Form 1099-CAP Form 1099-G Form 1099-H Form 1099-K Form 1099-LS Form 1099-LTC Form 1099-OID Form 1099-PATR Form 1099-Q Form 1099-QA Form 1099-R Form 1099-S Form 1099-SA Form 1099-SB E-file information returns with FIRE Software required. Form 1097 Forms 1098 Forms 1099 Form 3921 Form 3922 Forms 5498 Form 8027 Form 8596 Form 8955-SSA Form 1042-S Form W-2G E-file Affordable Care Act Forms 1094 and 1095 with AIR Software required. Form 1094-B Form 1095-B Form 1094-C Form 1095-C