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IRS regulations reducing the threshold for e-filing

On February 23, 2023 the Department of the Treasury and the Internal Revenue Service published final regulations reducing the threshold for filing certain information returns electronically. 
  • The new rules apply to tax year 2023 that you file in calendar year 2024.
  • The regulations have lowered the threshold from 250 to 10.
  • For information about the returns that are part of the aggregate count, refer to the IRS' New electronic filing requirements for Forms W-2.
Based on the IRS regulations, you'll need to correct Form 1099 returns using the same filing method as the original return. For example:
  • If you filed the original Form 1099-NEC on paper, you need to file the Corrected 1099-NEC on paper.
  • If you filed the original Form 1099-MISC through the FIRE system, you need to file the Corrected 1099-MISC through the FIRE system.

This article applies to:

  • Product: Accounting CS
  • Subject: Payroll tax forms

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