E-file information returns


You can electronically file most information returns

10 or more returns: E-filing is required.

Choose an option to e-file with an IRS system. Then apply for a Transmitter Control Code (TCC).

E-file information returns with IRIS

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

  • 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 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 1094 and 1095 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:

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

E-filing required for 10 or more returns 

Starting 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.

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