New E-Filing Requirement for W-2s and 1099s

By: Alexandra Tennant

The IRS has issued a new e-filing requirement that businesses may not be aware of starting in 2023. Businesses – including self-employed taxpayers – will now be required to e-file their information returns if they total ten or more. For example, if a business has five employees (five W-2s) and six 1099s (of any type) for calendar year 2023, that business is now required to e-file all of those returns.

Suttle & Stalnaker already e-files the W-2s and 1099s prepared by the firm. So, if your business uses Suttle & Stalnaker to prepare and file your W-2s and 1099s, this new requirement will not impact you.

If you prepare the W-2s and 1099s yourself, please note the new e-filing requirement and determine if/how it affects you.

W-2 E-filing: Businesses can e-file W-2s through the Social Security Administration’s (SSA) website, for free.

1099 E-filing: Businesses can e-file 1099s through the IRS’s free portal called the Information Returns Intake System, or IRIS for short. IRIS allows businesses to e-file any 1099.

The first link in this article is to the SSA’s page that walks businesses through using their website to e-file for the first time. The second link will take you to the “E-file Forms 1099 with IRIS” page on the IRS website. On that page, you can find a user guide to walk you through how to use IRIS, a quick summary of what IRIS can do, and the link to get started.

If you have previously created an account on the IRS’s website, you can use this account to sign in when using the IRIS system. You will need to create an account if you do not currently have one. The SSA website also states you can use your login, so you can use the same login for both websites to e-file your information returns.

Suttle & Stalnaker, PLLC is ready to help you. If you would like more information on how this applies to you, please contact Saundra Uy, CPA, CVA, CGMA at 304.343.4126 or at