Do I have to e-file my 1099s?
Since 2024, anyone with 10 or more information returns in total must file them electronically. The count includes every type of information return together, Forms W-2 included.
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The rule
- 10 or more in total: starting with information returns due in 2024, if you have 10 or more information returns, you must file them electronically. Count all types together.
- Forms W-2 count too. Six W-2s and four 1099-NECs make ten, so all ten must be e-filed: the W-2s with the Social Security Administration and the 1099s with the IRS.
- Corrections do not count toward the 10.
- Hardship: if you cannot e-file, request a waiver on Form 8508 before the due date.
Free ways to e-file 1099s
The IRS IRIS Taxpayer Portal is free: key in forms one by one, or upload a CSV file. You need an IRIS TCC first. See how to e-file 1099s for free, and prepare the CSV with the IRIS CSV tool.
Frequently asked questions
Do W-2s count toward the 10-return e-file rule?
Yes. All information returns are counted together, including Forms W-2.
Can I still file 1099s on paper?
Only if you have fewer than 10 information returns in total for the year, or an approved waiver.
Do corrected returns count?
No. Corrections do not count toward the 10-return threshold.
Sources
- IRS: Information return penalties (electronic filing requirements)
- IRS: Instructions for Forms 1099-MISC and 1099-NEC
- IRS Publication 1099 (2026), General Instructions for Certain Information Returns
Last reviewed November 1, 2026.