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Do I have to e-file? The 10-return rule
The IRS used to let you file up to 249 forms on paper. Now the line is 10 information returns in total, with W-2s, 1099s and every other type counted together. Enter your counts to see where you land.
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Short answer
If you file 10 or more information returns in a calendar year, counting all types together (1099s, W-2s, 1095s, 1098s, 5498s and others), you must file all of them electronically. This rule applies to returns due in 2024 and later and replaced the old limit of 250 per form type. Corrections don't count toward the 10, but corrections to e-filed originals must be e-filed too. A hardship waiver is available on Form 8508, requested at least 45 days before the due date.
- The count is per filer (per EIN)
- Filing paper when you had to e-file is penalized like not filing
- IRIS replaces FIRE for 1099s from the 2027 filing season
- FIRE takes its last submissions on November 19, 2026
Last reviewed against IRS Publication 1099 (2026) and the IRS e-file information returns pages.
How many will you file this year? Count original forms, for one calendar year, for one filer (EIN).
Total information returns0
The e-file rule in plain English
For information returns due in 2024 and later, if you file 10 or more in a calendar year, you have to file all of them electronically (Publication 1099, part F). Before that, the limit was 250 per form type, which most small businesses never reached.
- Everything counts together. 1099s of every kind, W-2s, 1095s, 1098s, 5498s, W-2Gs, 1042-S and other information returns are added up into one total.
- It's per filer. The count is for each business (each EIN). An accountant filing for several clients counts each client separately.
- Corrections follow the originals. If the originals had to be e-filed, the corrections do too.
- Paper when you must e-file is a failure to file. Each paper form can be penalized as if it wasn't filed. See the penalty calculator.
Worked examples
| Business | Forms | Must e-file? |
|---|---|---|
| Landscaping company | 6 W-2s + 4 1099-NECs = 10 | Yes, all 10 |
| Consultant | 3 1099-NECs + 1 1099-MISC = 4 | No, paper is allowed |
| Property manager | 8 1099-NECs + 1 1099-MISC = 9 | No, but one more form changes that |
| Restaurant | 25 W-2s + 2 1099-NECs = 27 | Yes, including the two 1099s |
How to e-file
You have two routes. The IRS runs its own systems, IRIS (the Information Returns Intake System) which you apply to use in advance. (The older FIRE system is being retired: from January 1, 2027, IRIS is the only IRS e-file system for 1099s and the other returns FIRE took. See FIRE to IRIS.) ACA Forms 1094 and 1095 go through the IRS's separate AIR system. W-2s are e-filed with the Social Security Administration instead. Or you can use an authorized e-file provider, which files with the IRS and SSA for you. E-filed returns need no Form 1096 or W-3, and you get confirmation that each form was accepted.
Waivers are available on Form 8508 if e-filing would cause undue hardship, generally requested at least 45 days before the due date.
Related tools
- Filing yourself? Start with the IRIS Taxpayer Portal guide and the IRIS TCC application.
- Leaving FIRE? The FIRE to IRIS guide.
- What paper filing could cost: the penalty calculator.
- Which forms you have: the information return directory.
Sources
Questions
E-file questions
Do I have to e-file my 1099s?
If you file 10 or more information returns in a calendar year, counting all types together (1099s, W-2s, 1095s, 1098s and so on), you must file them electronically. Below 10 in total, paper is still allowed. The rule applies to returns due in 2024 and later.
Do W-2s count toward the 10-return threshold?
Yes. The count combines W-2s with 1099s and other information returns. Six W-2s and four 1099-NECs make 10, so all of them must be e-filed.
Do corrections count?
No. Only original returns count toward the 10-return threshold. But if you were required to e-file the originals, you must also e-file the corrections.
Can I get a waiver from e-filing?
Yes, if e-filing would cause undue hardship. Request one on Form 8508, generally at least 45 days before the due date. There's also an exemption for filers whose religious beliefs conflict with filing electronically.
How do I e-file information returns?
The IRS runs the Information Returns Intake System (IRIS), which you apply to use in advance; its older FIRE system is being retired, and from January 1, 2027 IRIS is the only IRS e-file system for 1099s and the other returns FIRE took. (ACA Forms 1094 and 1095 still go through the IRS's AIR system, and W-2s are filed with the Social Security Administration.) An authorized e-file provider like EFileForMe files on your behalf, so you don't need your own IRS transmitter access.
Do I still need Form 1096 or W-3?
Not when you e-file. Form 1096 and Form W-3 are summary transmittals used only with paper forms.
Is anything I enter sent to EFileForMe?
No. The calculator runs in your browser and nothing is sent or saved.
E-file without applying for IRS access
EFileForMe is an IRS-authorized e-file provider. Enter or import your forms and we file 1099s and 1095s with the IRS and W-2s with the SSA, from $2.89 per form.