Create and file a 1099 electronically

IRS information return e-file mandate

The new rules apply starting with the 2023 tax year to be filed in calendar year 2024.
The threshold has been lowered to 10 from 250.
For more information about the returns that are part of the aggregate count, refer to New electronic filing requirements for Forms W-2.

Information Returns Intake System (IRIS)

Select
Actions
, then
Process Payroll Tax Forms
.
Change the filing method for Copy A to
Electronic
.
note
If you don't see a staff member in this list, go to the
Staff
screen and make sure the
Payroll form preparer
checkbox is marked for the staff.
Select
Process Selected
to generate a file for transmission.
Select
Actions
, then
Process Electronic Forms
.
Select
Transmission Information
, and select a staff member in the
File contact
field.
note
If you don't see a staff member in this list, go to the Staff screen and make sure the
Payroll form preparer
checkbox is marked for the staff.
Select the file, then
Preview Selected
.
Select
Transmit Forms
.

Filing Information Returns Electronically (FIRE)

Select
Actions
, then
Process Payroll Tax Forms
.
Change the filing method for Copy A to
Internet
.
Select
Process Selected
to add the client's data to a batch file.
Select
Actions
, then
Process Internet/Magnetic Files
.
Select the file, then
Preview Selected
.
Select
Create Files
.
Upload the file to the IRS FIRE program.