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Rev. date: 08/14/2014

Who Must File Information Returns Electronically

Tax Topic 801
The requirements to file electronically depend on the type of information returns that are being filed.
Section 6011(e)(2)(A) of the Internal Revenue Code and the regulations thereunder require any person, including a corporation, partnership, employer, estate and trust, who files 250 or more information returns, such as Forms 1042-S, 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8027, W-2 and W-2G for any calendar year, to file these returns electronically. This requirement applies separately for each type of form. All requirements apply separately to both original and corrected forms.
Forms 1042-S, 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G may be filed with the Internal Revenue Service/Information Returns Branch (IRS/IRB) electronically using the FIRE system via the internet at General information on filing and making corrections, as well as specifications for electronic filing, can be found in the following publications:
For assistance with Publications 1187, 1220, 1239, and 4810, contact the IRS/IRB Customer Service Section by calling toll-free at 866-455-7438, 304-263-8700 (not toll-free) or by using the Telecommunications Device for the Deaf (TDD) at 304-579-4827 (not toll-free).
All specifications for electronic filing of Forms W-2 with the Social Security Administration may be found in the technical bulletins from the Social Security Administration. For questions about filing Forms W-2 electronically, call the Social Security Administration at 800-772-6270.
IRS forms and publications may be downloaded from the IRS website at or ordered by calling toll-free at 800-829-3676.