1099 E-filing Requirements

Posted: September 29, 2023 | Hacker Nelson

 

Do you file 10 or more 1099 forms?  You may be required to efile.  Read on.
Starting tax year 2023, filers of 10 or more 1099 forms of any type for a calendar year in most instances will be required to e-file these 1099 forms.  For example, if you file (6) 1099-Misc forms for Rent and (4) 1099-NEC forms for Machine Hire/Contract Labor, you are required to e-file all your 1099 forms.  This applies to any combination of Forms 1099, Forms W-2, and most all information return types in this new lower threshold.  The link below has the details from the IRS.

 

Find details here:  https://www.irs.gov/filing/e-file-forms-1099-with-iris

 

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