New 2023 IRS Electronic Filing Requirements

The Department of the Treasury and the Internal Revenue Service issued final regulations amending the rules for filing 2023 returns and other documents electronically.

Starting tax year 2023, if you have 10 or more information returns, you must file them electronically.

To determine if returns must be filed electronically, an employer must add together the number of information returns and the number of Forms W-2 required to be filed in a calendar year. If the total is at least 10 returns, they must all be filed electronically.

The new 10 return threshold is effective for information returns required to be filed in calendar years beginning with 2024. The new rules apply to tax year 2023 Forms W-2 because they are required to be filed by Jan. 31, 2024.