Do you have to e-file? Count to 10
At 10 or more information returns in a year, all of them must be filed electronically. The count is across form types.
| What the IRS says | Source |
|---|---|
| "If you are required to file 10 or more information returns during the year, you must e-file. The 10-or-more requirement does not apply separately to each type of form. For example, if you must file four Forms 1098 and six Forms 1099-A, you must e-file." | General Instructions for Certain Information Returns (2025), part F |
| "As of tax year 2023, if you have 10 or more information returns, you must file them electronically. This includes Forms W-2, e-filed with the Social Security Administration." | IRS page: E-file information returns |
Worked examples
| You file | Total | E-file required |
|---|---|---|
| 6 Forms 1099-NEC, 3 Forms W-2 | 9 | No |
| 6 Forms 1099-NEC, 4 Forms W-2 | 10 | Yes, all of them |
| 4 Forms 1098, 6 Forms 1099-A (the IRS's own example) | 10 | Yes |
| 12 Forms 1099-NEC | 12 | Yes |
Under 10 you may still e-file. The IRS's free route is the IRIS Taxpayer Portal, by typing each form or by CSV upload of at most 250 records per file. Forms W-2 go to the Social Security Administration, not through IRIS. The IRS e-file page links Form 8508, the application for a waiver from electronic filing of information returns.
This page repeats what the IRS documents say and does the arithmetic. It is not advice on your own filing. Ask the IRS or a tax professional about your case.
Fix the whole file at once
Drop in your blank IRIS template and your spreadsheet. Perfrow cleans every row, tells you which ones need you, and writes CSVs of at most 250 records. It runs in your browser, so names and TINs stay on your computer.
Open the 1099-NEC CSV fixerQuestions
- How many 1099s before I have to e-file?
- 10 or more information returns in total during the year. The IRS says the 10-or-more requirement does not apply separately to each type of form.
- Do W-2s count toward the 10?
- Yes. The IRS e-file page says the count includes Forms W-2, which are e-filed with the Social Security Administration.
Related
- IRIS CSV limit: 250 records per file
- IRIS TCC processing time: up to 45 days
- 1099-NEC due date for tax year 2026
Other answers: Late penalty calculator · $2,000 threshold · Due date · Splitting names · Vendor list template · CF/SF states · Forms with CSV guidelines · TCC timing · Boxes 1a to 1d · All 54 columns · Required fields · Character limits · State codes · 250-record limit · Why files get rejected · Scientific notation · ZIP code format · Date format · Line breaks · Extra spaces · Periods and # · $0.00 cells · Y/N check boxes · Tax year · Error types · Headers do not match · From QuickBooks · TIN format · Key dates