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. If you have 250 or more information returns, you must file them electronically. 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 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