Electronic Filers

In an effort to make tax administration more efficient, the Service has created an electronic filing program for many information returns. Any person, including a corporation, partnership, employer, estate and/or trust who is required to file 250 or more information returns for any calendar year must file these returns electronically:

• Form 1099 series 
• Form 1098 series
• Form 1097-BTC
• Form 3921
• Form 3922
• Form 5498 series
• Form 8027
• Form 8851
• Form W-2
• Form W-2G
• Form 8955-SSA
• Form 1094-B
• Form 1095-B
• Form 1094-C
• Form 1095-C
• Form 1042-S (For purposes of Forms 1042-S, a financial institution must file all returns electronically regardless of the number of forms being filed.)
• Form 8966 (An entity that is a financial institution is required to file this form electronically, irrespective of the number of Forms 8966 filed. All other entities that file 250 or more Forms 8966 for any calendar year are required to electronically file Forms 8966.)

The 250-or-more e-file requirement applies separately to each type of form.

Forms W-2 are electronically filed with the Social Security Administration. For specifications for electronic filing of Forms W-2 with the Social Security Administration, visit SSA.gov/employer  or call 800-772-6270.

For information on requesting a waiver from the electronic filing requirement, see:

• Form 8508, Request for Waiver From Filing Information Returns Electronically (Forms W-2, W-2G, 1042-S, 1097-BTC, 1098 Series, 1099 Series, 3921, 3922, 5498 Series, and 8027, or ACA Forms 1095-B, 1095-C or an Authoritative Transmittal Form 1094-C (Refer to Instructions for Form 1094-C and 1095-C))PDF,
• Form 8508-I, Request for Waiver From Filing Information Returns Electronically (For Form 8966)PDF, and
• The Instructions for Form 8955-SSAPDF

• Tax Topic 801 - Who Must File Information Returns Electronically
• Tax Topic 803 - Waivers and Extensions

The Filing Information Returns Electronically (FIRE) System is available to transmit Form 1097-BTC, Form 1098 series, Form 1099 series, Form 3921, Form 3922, Form 5498 series, Form W-2G, Form 1042-S, Form 8027, 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, formerly Form 4419, Application for Filing Information Returns Electronically.
• 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 a TCC.
• The new IR Application for TCC is available on the FIRE page. For more information, refer to FIRE System Update.
• 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 2 consecutive years.
• For further information, refer to Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2GPDF.

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

Filers of Form 8966, FATCA Report, see IDES Resources and Publication 5190, International Data Exchange Services User GuidePDF for more information.

• Tax Topic 802 - Applying to File Information Returns Electronically
• Tax Topic 803 - Waivers and Extensions
• Tax Topic 804 - FIRE System Test Files and Combined Federal State Filing (CF/SF) Program