1099 e-File Requirements | 1099online.com

E-Filing Requirements

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You can file electronically through the Filing Information Returns Electronically System (FIRE System); however, you must have software that can produce a file in the proper format according to Pub. 1220. 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 make sure that you receive your IRS acceptance confirmation via secure e-mail within 24 hours.

  • Who must file electronically?

    If you are required to file 250 or more information returns, you must file electronically. The 250-or-more requirement applies separately to each type of form. For example, if you must file 500 Forms 1098 and 100 Forms 1099-A, you must file Forms 1098 electronically, but you are not required to file Forms 1099-A electronically.

  • Filing requirement applies separately to originals and corrections

    The electronic filing requirements apply separately to original returns and corrected returns. Originals and corrections are not aggregated to determine whether you are required to file electronically. For example, if you file 400 Forms 1099 electronically and you are making 75 corrections, your corrections can be filed on paper because the number of corrections for Form 1099 is less than the 250 filing requirement. However, if you were filing 250 or more Form 1099 corrections, they would have to be filed electronically.
    However, the IRS encourages you to file electronically even though you are filing fewer than 250 returns. 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, and you do not have an approved waiver, you may be subject to a penalty of up to $100 per return for failure to file electronically unless you establish reasonable cause. However, you can file up to 250 returns on paper; those returns will not be subject to a penalty for failure to file electronically.