E-file information returns

Forms W-2: E-file with SSA

To e-file Forms W-2/W-2C, register with Business Services Online at SSA.gov.

You can use IRS systems to electronically file most information returns.

10 or more returns: E-filing is required.

How it works

Choose an e-file option, then apply for a Transmitter Control Code (TCC).

E-file with IRIS

File for free through the Information Returns Intake System (IRIS) Taxpayer Portal. Or use software through IRIS Application to Application (A2A).

Available forms with IRIS

Find forms by processing year:

Processing year 2025

A2A and Taxpayer Portal

Tax year 2024: Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-Q, 1098-T, 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB, 3921, 3922, 5498, 5498-ESA, 5498-SA and W-2G.
Tax year 2023: Forms 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA and 1099-SB.
Tax year 2023 – additional forms for Taxpayer Portal only: Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-Q, 1098-T, 3921, 3922, 5498, 5498-ESA, 5498-SA and W-2G.
Tax year 2022: Forms 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA and 1099-SB.

Processing year 2024

Taxpayer Portal and A2A

Tax year 2023: Forms 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA and 1099-SB.
Tax year 2022: Forms 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA and 1099-SB.

Starting July 1, 2024: Forms being added to the Taxpayer Portal only

Tax year 2023: Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-Q, 1098-T, 3921, 3922, 5498, 5498-ESA, 5498-SA and W-2G.

Tax year 2022: Forms 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA and 1099-SB.

E-file with FIRE

Software is required for the Filing Information Returns Electronically (FIRE) system.

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 with AIR

Software is required for the Affordable Care Act Information Returns (AIR) system.

Form 1094-B
Form 1095-B
Form 1094-C
Form 1095-C

Apply for a Transmitter Control Code (TCC)

To e-file information returns with an IRS system, you need to apply for a TCC. This five-character, alphanumeric code identifies your firm or entity when you e-file.

Don't delay in completing your TCC application. It may take to up 45 days for processing.

Apply for a TCC to e-file with an IRS system:

IRIS System — Information Returns Intake System (IRIS) Application for TCC
- IRIS TCCs start with 'D'
FIRE System — Information Returns (IR) Application for TCC
- FIRE TCCs start with a numeric character
AIR System — Affordable Care Act (ACA) Information Returns Application for TCC
- ACA TCCs start with 'B', 'C', or 'T'

The responsible official listed on your application has access to view assigned TCCs.

E-filing required for 10 or more returns

As of tax year 2023, if you have 10 or more information returns, you must file them electronically. This includes Forms W-2, e-filed with the Social Security Administration.

Find details on the final e-file regulations and requirements for Forms W-2.

Guide to information returns

IRS and Treasury issue final regulations on e-file for businesses

New electronic filing requirements for Forms W-2

Electronic W-2/W-2C filing with the Social Security Administration