All employers are encouraged to file electronically. E-filing not saves time, and is secure and accurate.
The Information Returns Intake System (IRIS) Taxpayer Portal provides a no cost online method for taxpayers to electronically file Form 1099-series information returns. This free electronic filing service irequires no special software. IRIS may be especially helpful to any organization that currently sends paper Forms 1099 to the IRS.
With IRIS, business taxpayers can:
- Enter information into the portal or upload a file with a downloadable template in IRIS.
- Download completed copies of Form 1099-series information returns.
- Submit extensions.
- Make corrections to information returns filed with IRIS.
- Get alerts for input errors and missing information.
- Get a confirmation in a little as 48 hours that the IRS received the return.
- Reduce expenses on paper, postage, storage space and trips to the post office
IRIS allows you to enter data to create Forms 1099 by either keying in the information or uploading a .csv file. For more information see Publication 5717, IRS Portal User Guide.
Alternatively, taxpayers may continue to use the Filing Information Returns Electronically (FIRE) system to file information returns.
If you file Forms 1099-NEC on paper you must submit them with Form 1096, Annual Summary and Transmittal of U.S. Information Returns. If you file more than one type of information return on paper — for example, 1099-NEC, 1099-MISC, 1099-K, etc. — you must prepare a separate Form 1096 for each type of information return. Form 1096 is not required for filing electronically.
For more information on electronic filing, see:
For specifications for electronic filing of Forms W-2 with the Social Security Administration, visit Business Services Online (BSO) or call 800-772-6270 (TTY 800-325-0778).