Topic no. 801, Who must file information returns electronically

In general, no person is required to file information returns electronically in a calendar year unless the person is required to file at least 10 returns during that calendar year. Persons required to file fewer than 10 returns during the calendar year may file electronically or on paper. The prior threshold was 250 returns, per type of return filed. The current 10-return threshold is comprised of an aggregate of almost all information return types covered by the regulation. See IRS and Treasury issue final regulations on e-file for businesses and 26 CFR § 301.6011-2 for more information.

Several options are available to file information returns electronically, based on the type of return being filed. See Topic no. 802, Applying to file information returns electronically, for more information.


Forms 1042-S, 1097-BTC, 1098 series, 1099 series, 3921, 3922, 5498 series, 8027, 8955-SSA, 8596 and W-2G may be filed electronically using the Filing Information Returns Electronically (FIRE) system.


The Information Returns Intake System (IRIS) is a free, online portal than can be used to e-file any Form 1099 for tax year 2022 or later. This service requires no special software. It is available to any business of any size. For more information, see Publication 5717, Information Returns Intake System (IRIS), Taxpayer Portal User Guide PDF.


Employers who file a combined total of 10 or more information returns, including Forms W-2, must file those forms electronically. For specifications for electronic filing of Forms W-2 with the Social Security Administration, visit Business Services Online (BSO) or call 800-772-6270 (TTY 800-325-0778).


Forms 8966, FATCA Report PDF are electronically filed through the International Data Exchange Service (IDES) System. An entity that is a financial institution is required to electronically file Form 8966 irrespective of the number of Forms 8966 filed. All other filers are strongly encouraged to electronically file Form 8966. For more information, see International Data Exchange Service.


Affordable Care Act (ACA) information returns and transmittals are electronically filed through the ACA Information Returns System (AIR). The ACA information returns include:

For more information, see Affordable Care Act Information Returns (AIR).