Top Frequently Asked Questions for Electronic Filers


Beginning in 2024, employers filing 10 or more information returns, including Forms W-2, must file electronically unless granted a waiver by the IRS. All employers are encouraged to file Forms W-2 electronically.

The information returns that count toward the 10-return threshold are:

Forms W-2, whether filed on paper or electronically, are filed with the Social Security Administration. For specifications for filing Forms W-2 with the Social Security Administration, visit or call 800-772-6270 (TTY 800-325-0778)


The Filing Information Returns Electronically (FIRE) system is available to transmit Form 1097-BTC, Form 1098 series, Form 1099 series, Form 3921Form 3922, Form 5498 series, Form W-2GForm 1042-SForm 8027, Form 8596, or Form 8955-SSA:

  • Before filers can use FIRE, they must get a Transmitter Control Code (TCC) by completing an online Information Return (IR) Application for TCC.
  • If your files were previously transmitted by a service bureau using the service bureau's TCC and you now want to transmit your files yourself, you must apply for your own TCC.
  • The new IR Application for TCC is available on the FIRE page.
  • To transmit files electronically through FIRE, you must have software, a service provider, or an in-house programmer that will create the file in the proper format per the requirements and record layouts located in publications. A scanned or PDF copy will not be accepted.
  • When your application is approved, correspondence will be issued advising you of your TCC.
  • You don't need to reapply for a TCC each year. However, you must apply for a new TCC if you haven't used your TCC for 3 consecutive years.
  • For further information, refer to FIRE and Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2GPDF.

Filers of Form 1099 series returns can use Information Returns Intake System (IRIS) to e-file any Form 1099 for tax year 2022 or later. See E-file Forms 1099 with IRIS for more information.

Filers of Forms 1094-B1095-B1094-C, and 1095-C, see Affordable Care Act Information Returns (AIR) for information about e-filing these forms.

Filers of Form 8966, FATCA Report use International Data Exchange Service (IDES) to electronically transmit the form. See FATCA IDES Resources and Support Information and Publication 5190, Foreign Account Tax Compliance Act (FATCA) - International Data Exchange Services (IDES) User GuidePDF for more information.

Frequently Asked Question Subcategories for Electronic Filers