For tax year 2026, you can file electronically through the Information Returns Intake System (IRIS) using the free Taxpayer Portal or IRIS A2A-compatible software following Publication 5718 specifications. 1099online.com is that software for you. With our advanced, secure and user friendly navigation process, you can file and submit your returns to the IRS in less than 8 minutes and we’ll provide the IRS processing status when it becomes available.
Who must file electronically?
If you are required to file 10 or more information returns in total across form types, you must file electronically unless you receive an approved waiver.For example, if you must file 500 Forms 1098 and 100 Forms 1099-A, you must file both form types electronically unless you receive an approved waiver.
Filing requirement does not apply separately to originals and corrections
The electronic filing requirement does not apply separately to original and corrected returns. If original returns are required to be filed electronically, their corrections must also be filed electronically.For example, if you are required to file 400 Forms 1099 electronically, any corrections must also be filed electronically, whether you make 75 or 250 corrections, unless you receive an approved waiver.
However, the IRS encourages you to file electronically even if you are not required to e-file. Efiling is quick, easy, paperless and reduces the time you spend on your filing as well as costs associated with it.
Request for waiver from filing electronically
To receive a waiver from the required filing of information returns electronically, submit Form 8508, Request for Waiver from Filing Information Returns Electronically, at least 45 days before the due date of the returns. You cannot apply for a waiver for more than 1 tax year at a time. If you need a waiver for more than 1 tax year, you must reapply at the appropriate time each year.
If you receive a certified waiver, do not send a copy of it to the service center where you file your paper returns. Keep the waiver for your records only.
Penalty associated with non compliance of electronic filing
If you are required to file electronically but fail to do so without an approved waiver, you may be subject to a penalty under section 6721, generally $340 per return for returns due in 2027, unless reduced or waived for reasonable cause.However, the penalty for failure to file electronically applies only to the number of returns exceeding 10, although filers with 10 or more information returns must e-file unless an approved waiver applies.