If you file 10 or more information returns in a calendar year, the IRS requires you to eFile all of them. The count is aggregated across all form types, not calculated separately for each one.
eFiling
Last updated:
October 2026
eFiling
IRS eFile Threshold: When You Are Required to eFile Instead of Paper Filing
What is the IRS eFile threshold?
The IRS requires electronic filing once you hit 10 or more information returns in a single calendar year. This rule applies to the 2026 tax year and has been in effect since tax year 2023.
Before 2023, the threshold was 250 returns per form type. The IRS lowered it to 10 as part of Treasury Decision 9972, published February 23, 2023. If you used to paper file because you were under 250 returns, that calculation no longer applies.
How is the 10-return count calculated?
The 10-return threshold is aggregated across almost all information return types. You do not count each form type separately.
This is the most commonly misunderstood part of the rule. Five W-2s and five 1099-NEC forms add up to 10 returns total. That means eFile is required for all of them, even though you have fewer than 10 of either form type individually.
The threshold is also calculated per employer TIN, not per preparer or accountant. If one preparer handles W-2s and another handles 1099s for the same employer, the IRS counts all those forms together under that employer's TIN.
Which forms count toward the 10-return threshold?
Almost all information returns covered by the regulation count toward the aggregate total. Here are the most common ones:
| Form | Description |
|---|---|
| W-2 | Wage and Tax Statement |
| 1099-NEC | Nonemployee Compensation |
| 1099-MISC | Miscellaneous Information |
| 1099-INT | Interest Income |
| 1099-DIV | Dividends and Distributions |
| 1099-R | Distributions from Pensions, Annuities, Retirement Plans, IRAs |
| 1098 | Mortgage Interest Statement |
| 1095-B / 1095-C | Health Coverage / Employer-Provided Health Insurance |
| 3921, 3922 | Stock Option Exercises and Transfers |
| 5498 series | IRA Contribution Information |
| W-2G | Certain Gambling Winnings |
This list is not exhaustive. For a complete list of covered forms, see the IRS General Instructions for Certain Information Returns at IRS.gov.
What filing system does Adams Tax Forms Helper use?
Adams® Tax Forms Helper® is an authorized eFile provider. It submits W-2 and W-3 data directly to the Social Security Administration (SSA) through SSA Business Services Online (BSO), and 1099 and 1098 series forms to the IRS through the Information Returns Intake System (IRIS).
FIRE system retirement: The IRS Filing Information Returns Electronically (FIRE) system is being retired for filing season 2027. IRIS is now the only intake system for information returns. If you or your software previously used FIRE, confirm your filing platform has transitioned to IRIS.
Tax Forms Helper handles this transition on your behalf. You file through the software, and it routes your data to the correct system.
Do corrected returns count toward the threshold?
No. Corrected returns do not count toward the 10-return threshold when determining whether eFile is required.
They do, however, follow the same filing method as the original returns. If your original returns were required to be eFiled, any corrections must also be eFiled. You cannot paper file a correction to a return that was originally eFiled.
What are the deadlines for eFiling in 2027?
The eFile deadline depends on the form type. For the 2026 tax year:
- W-2 and 1099-NEC: February 1, 2027. Both the SSA filing and the recipient/employee copy are due on the same date. There is no extended deadline for eFilers.
- 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1098, and most other 1099 series: March 31, 2027 for eFiling. Paper filing deadline for the same forms is March 1, 2027.
Unlike W-2 and 1099-NEC, most other 1099 forms do give eFilers extra time compared to paper filers. W-2 and 1099-NEC do not.
Can I get a waiver to paper file instead?
Yes, but waivers are not automatic and are granted only in specific circumstances. To request one, file Form 8508, Application for a Waiver from Electronic Filing of Information Returns, at least 45 days before your filing deadline.
Accepted reasons for a waiver include:
- Undue financial hardship, supported by two cost estimates from third parties comparing paper vs. electronic filing costs
- First year in business
- Federally declared disaster affecting your operations
- Serious illness or death of the person responsible for filing
- Rural location without internet access, or limited digital literacy that would make electronic filing an undue hardship
- Conflict with religious beliefs
Running behind on payroll processing or finding eFiling inconvenient does not qualify. The IRS evaluates hardship strictly.
First-time waiver requests are automatically granted. Subsequent requests require supporting documentation. File Form 8508 by fax or mail, not both. Approval applies to that tax year and TIN only.
What is the penalty for paper filing when eFile is required?
If you are required to eFile and paper file instead without an approved waiver, the IRS can assess a failure-to-file-electronically penalty. The penalty applies per return and increases with inflation adjustments each year.
The penalty is separate from any failure-to-file or failure-to-furnish penalty. You can owe both if you also miss the deadline.
An approved Form 8508 waiver eliminates the electronic filing penalty for covered forms for that year. Without one, the penalty applies even if you filed accurate, timely paper returns.
If you are ready to eFile your W-2s or 1099s through Tax Forms Helper, see About eFiling for step-by-step instructions.
FAQ
What is the IRS eFile threshold?
Ten or more information returns in a single calendar year. The rule has been in effect since tax year 2023, when Treasury Decision 9972 lowered the threshold from 250 returns per form type. If you used to paper file because you were under 250 returns, that calculation no longer applies.
Do corrected returns count toward the eFile threshold?
No. Corrected returns are excluded when you determine whether eFile is required. They do follow the same filing method as the originals: if the original returns had to be eFiled, corrections must be eFiled as well. You cannot paper file a correction to a return that was originally eFiled.
Can you get a waiver to paper file instead of eFiling?
Yes, but waivers are not automatic. File Form 8508 at least 45 days before your filing deadline. Accepted reasons include undue financial hardship supported by two third-party cost estimates, first year in business, a federally declared disaster, serious illness or death of the person responsible for filing, a rural location without internet access, and conflict with religious beliefs. First-time requests are automatically granted; later ones require supporting documentation.
What is the penalty for paper filing when eFile is required?
The IRS can assess a failure-to-file-electronically penalty, applied per return and adjusted for inflation each year. It is separate from any failure-to-file or failure-to-furnish penalty, so you can owe both if you also miss the deadline. An approved Form 8508 waiver eliminates the electronic filing penalty for covered forms that year; without one, the penalty applies even to accurate, timely paper returns.
Subject to change. Verify at IRS.gov, SSA.gov, or the relevant government site.
FAQs
What is the IRS eFile threshold?
Ten or more information returns in a single calendar year. The rule has been in effect since tax year 2023, when Treasury Decision 9972 lowered the threshold from 250 returns per form type. If you used to paper file because you were under 250 returns, that calculation no longer applies.
Do corrected returns count toward the eFile threshold?
No. Corrected returns are excluded when you determine whether eFile is required. They do follow the same filing method as the originals: if the original returns had to be eFiled, corrections must be eFiled as well. You cannot paper file a correction to a return that was originally eFiled.
Can you get a waiver to paper file instead of eFiling?
Yes, but waivers are not automatic. File Form 8508 at least 45 days before your filing deadline. Accepted reasons include undue financial hardship supported by two third-party cost estimates, first year in business, a federally declared disaster, serious illness or death of the person responsible for filing, a rural location without internet access, and conflict with religious beliefs. First-time requests are automatically granted; later ones require supporting documentation.
What is the penalty for paper filing when eFile is required?
The IRS can assess a failure-to-file-electronically penalty, applied per return and adjusted for inflation each year. It is separate from any failure-to-file or failure-to-furnish penalty, so you can owe both if you also miss the deadline. An approved Form 8508 waiver eliminates the electronic filing penalty for covered forms that year; without one, the penalty applies even to accurate, timely paper returns.
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Where to File
File your red ink Copy A of Form W-2 with a Form W-3 to the following address:
Social Security Administration Direct Operations CenterWilkes-Barre, PA 18769-0001 (for Certified Mail Use ZIP code 18769-0002)
File your W-2c (correction forms) and W-3c at the following address:
Social Security Administration Direct Operations CenterP.O. Box 3333 Wilkes-Barre, PA 18767-3333.
Lower eFile Limit
Reduce the 250-return threshold enacted in prior regulations to generally require electronic filing by filers of 10 or more returns in a calendar year. The final regulations also create several new regulations to require e-filing of certain returns and other documents not previously required to be e-filed.
Count All Returns
Require filers to aggregate almost all information return types covered by the regulation to determine whether a filer meets the 10-return threshold and is required to e-file their information returns. Earlier regulations applied the 250-return threshold separately to each type of information return covered by the regulations.
More Businesses Must eFIle
Eliminate the e-filing exception for income tax returns of corporations that report total assets under $10 million at the end of their taxable year, and require partnerships with more than 100 partners to e-file information returns, and they require partnerships required to file at least 10 returns of any type during the calendar year to e-file their partnership return.
Efficient andReliable
Corrections must be filed the same way the original was submitted. If you eFile the original then you must eFile the correction. If you mailed in the original then you must mail in the correction.
Do not cut or separate Copies A of the forms that are printed two or three to a sheet, except for Form W-2G. Generally, Forms 1097, 1098, 1099, 3921, 3922, and 5498 are printed two or three to an 8" x 11"sheet. Form 1096 is printed one to an 8" x 11" sheet.
These forms must be submitted to the IRS on the 8" x 11" sheet. If at least one form on the page is completed, you must submit the entire page. Forms W-2G are an exception and may be separated and submitted as single forms. Send your forms to the IRS in a flat mailing (not folded).
Do not staple, tear, or tape any of these forms. It will interfere with the IRS’s ability to scan the documents.
Pinfeed holes on the form are not acceptable. Pinfeed strips outside the 8" x 11" area must be removed before submission without tearing or ripping the form. Substitute forms prepared on continuous feed or strip form paper must be burst and stripped to conform to the size specified for a single sheet (8" x 11") before they are filed with the IRS.
Do not use a form to report information that is not properly reportable on that form. If you are unsure of where to report the data, call the information reporting customer service site at 1-866-455-7438 (toll free).
Do not submit anything other than red ink copies to the IRS.
Use the official forms or substitute forms that meet the specifications in Pub. 1179. If you submit substitute forms that do not meet the current specifications and that are not scannable, you may be subject to a penalty for each return for improper format. All of Adam’s tax forms meet the proper requirements, so use us as a resource.
Do not use dollar signs ($) (they are pre-printed on the forms), ampersands (&), asterisks (*), commas (,), or other special characters in money amount boxes.
Do not use apostrophes (’), asterisks (*), or other special characters on the payee name line.
No photocopies of any form are acceptable.
Do not print plain ink copies of your W-2 copy A or W-3 form. If a box doesn't apply to you, leave it empty.
Do not add "0".
Do not omit the decimal point and cents from entries.
Do not mistakenly check the “Retirement plan” checkbox in box 13. See page 22 of this IRS PDF for Retirement plan details.
Do not misformat the employee’s name in box e. Enter the employee’s first name and middle initial in the first box; his or her surname in the second box; and his or her suffix (such as “Jr.”) in the third box (optional).
Do not enter the incorrect employer identification number (EIN) or the employee’s SSN for the EIN.
Do not cut, fold or staple Copy A paper forms mailed to SSA.
Do not mail any copy other than Copy A of Form W2 to the SSA.
Correct Type 1 errors
File the correct form with the correct amount, code, checkbox, name or address, and check the “CORRECTED” box. This overwrites what you originally filed with the IRS under that person or company’s name and TIN. Send the corrected form to the recipient and prepare the red Copy A to send to the IRS with the Form 1096 transmittal if you’re paper filing. If you also had the wrong recipient/payee name or TIN do a Type 2 correction instead.
Correct Type 2 errors
For Type 2 errors, either the recipient/payee name and/or the TIN are wrong or you used the wrong form (like a 1099-MISC instead of a 1099-NEC). Action: This is a two-step process. First, you must zero out what you filed with the IRS under the wrong name/TIN and then file the new form.
Step 1
File a form with the CORRECTED box checked and the exact same payer and recipient information as on the incorrect form, but with all the amounts as zeros. This will remove the originally filed form from the IRS records.
Step 2
File a new Form 1099 with the right information as an originally filed form (not a corrected form).
Correct Type 3 errors
Incorrect Payer Name, Payer TIN, or both Action: Write a letter to the IRS.
If you filed with the wrong payer name (yours or your client’s name/company name) or the wrong payer taxpayer identification number (TIN), you don’t need to send in a corrected form.
Instead, you should write a letter containing the following information:
Name and address of the payer
Type of error (including the incorrect payer name/TIN that was reported)
Tax year Payer TIN Transmitter Control Code (if you eFiled),
Type of return, Number of payees, Filing method (paper or eFiling)
If you’re filing 10 or more information returns, STOP!
You have exceeded the IRS paper filing threshold and are required to file electronically.
