In an era where digital transformation is reshaping how businesses and organizations interact with the IRS, the new e-filing requirements under the 10-form threshold rule mark a significant shift. Starting with tax year 2023 (filed in 2024), the IRS now mandates electronic filing for most filers who submit 10 or more information returns in a calendar year. This includes a broad range of forms like W-2s, 1099s, 1095s, 941s, and even Form 8300 and 1098 series.
What Changed?
Previously, the e-filing requirement only applied to filers who submitted 250 or more forms of a single type. Now, the threshold is just 10 forms total, across all types of covered returns. This means if your business files five 1099-NECs, two W-2s, and three 1095-Cs, you’re over the limit — and e-filing is mandatory.
Forms Affected
The new rule covers a wide variety of information returns, including but not limited to:
- Form W-2 (Wage and Tax Statement)
- Form 1099 series (e.g., 1099-MISC, 1099-NEC)
- Form 1095-B/C (Health Coverage information)
- Form 941 and other employment tax forms
- Form 8300 (Cash Payments Over $10,000)
- Form 1098 series (Mortgage Interest, Tuition, etc.)
For a full list, the IRS provides guidance in TD 9972.
Who Must Comply?
This rule applies to:
- Businesses of any size
- Nonprofits
- Government agencies
- Tax-exempt organizations
- Partnerships and S Corporations
Even small businesses and nonprofits that may have previously filed paper returns will likely be affected.
Looking Ahead
The IRS’s move toward universal e-filing is part of a larger modernization effort aimed at improving efficiency, reducing paper processing backlogs, and minimizing errors. For filers, it means more upfront planning and digital readiness — but also faster confirmations, smoother compliance, and fewer chances for lost paperwork.
