Requirements to e-File 1099's and W-2's

Suzette Ciplickas Updated by Suzette Ciplickas

This article is deprecated. Instead, see W-2 and 1099 e-filing: Getting Started.

With the new E-Filing requirements, it’s more important than ever to be sure you’re properly prepared well before January’s filing season! 

Requirements to e-file W-2's

Existing BSO Users: BSO changed their login procedure and is re-verifying existing user’s credentials!  

BSO now requires most users to login through the new “” login.  

Be sure to allow ample time to complete BSO’s new requirements. Check to make sure your login is working (and that you can access “Report Wages to Social Security”) well before filing season. 
Additional information about User ID refer to: BSO User ID and Accuwage Online
  1. BSO User ID:  Register with BSO to get you User ID and create a BSO account. Create your BSO account under "Employer" on the BSO website and get your user ID. For more information, see Applying for a Business Services Online Account
  2. BSO Request New Services: Once logged into your BSO account, request access to BSO Request access to the SSA Services Suite for Employers.
  3. After requesting access, the BSO will mail a one-time activation code to your employer. It can take TWO WEEKS for your employer to receive the required “Activation Code” in the mail (which must be entered on BSO before any W-2’s can be e-Filed).
BSO registration takes longer than in previous years. After Registering on BSO and requesting “SSA Services Suite for Employers” (under “Request New Services”), it can take up to 2 weeks for BSO to mail activation code to the employer.  Also for certain registrants, adding “additional security” is required.
When you receive your activation code, login to your BSO account and enter your activation code.
  1. Enter your User ID into the CFS e-File Add-on software: W-2 E-Filing Step 1: Inputting Submitter Data
  2. Review State e-File requirement: When e-Filing your W-2's you must e-file with the BSO and with the state separately. Be sure to check the state's filing requirements. W-2 e-Filing State requirement.

Requirements to e-File 1099's

FIRE TCC: A FIRE Transmitter Control Code (TCC) is required to e-file 1099’s (and certain other information returns) to the IRS. You must apply for a FIRE TCC through the IR Application.
  1. Apply for a FIRE TCC code to e-File 1099's with the IRS. Make sure that you have applied for the FIRE TCC to use the W2/1099 e-File add-on.
  2. IRS FIRE Account: Once you have obtained a FIRE TCC, you need to create an IRS FIRE Account. Make sure that you applied for a FIRE TCC and not an IRIS TCC. For more information, see Applying for a FIRE Transmitter Control Code (TCC) and Creating an IRS FIRE account.
  3. Enter your FIRE TCC into the CFS e-File Add-on software: 1099 E-Filing Step 1: Inputting Transmitter Data.
  4. Review State e-File requirement: When e-Filing your 1099's, you must e-File with the IRS and with the state separately. Be sure to check the states' 1099 e-Filing requirements and pre-register if required.
CA e-Filing is Mandatory if you e-Filed your 1099's to the IRS (regardless of the number of 1099's).

Assigning the state on a 1099

When preparing your 1099’s in CFS W2/1099 Payroll System, MAKE SURE YOU HAVE THE PROPER STATE SELECTED FOR EACH 1099! Make sure your 1099 is assigned to the right state. Please view the article 1099 State Selection.

Existing 1099 e-Filers

For existing FIRE TCC holders, the August 1, 2023, deadline to initiate your application to claim your Transmitter Control Code (TCC) obtained prior to September 26, 2021 (also known as a legacy TCC), has passed. Please see IRS requires existing TCC holders to complete the new IR application for more information.    
PLEASE CHECK THAT YOUR IRS FIRE ACCOUNT LOGIN WORKS multiple times before filing season. Further, the FIRE System shuts down for maintenance for over a month before filing the January season. We strongly recommend that you test your login BEFORE their November shutdown—and test it again as soon as as possible after they re-open (about January 8th, subject to future announcement).    

1099 and TCC Information

The IRS recommends obtaining a FIRE Transmitter Control Code (TCC) by November 1st as the process may take 45 days.
New for tax year 2023: CFS will also support the creation of CSV files for upload to the new IRS Information Returns Intake System (IRIS). IRIS requires a separate TCC. In other words, the TCC for IRIS is different from the TCC for FIRE.
CFS W2/1099 E-File add-on does not support the 1099 Combined Federal/State Program due to the user testing requirements, state direct filing requirements for 1099's with state withholding, variable state participation, and delayed delivery of information to the state.

Additional Information

Re-evaluate your need for paper forms, especially red forms.
Purchase or renew the W-2/1099 e-File Add-on and review the documentation.
Corrected returns must be filed in the same manner as the original. If the original return was paper filed, then the corrected return must be paper filed. Conversely, if the original return was e-filed, then the corrected return must be e-filed.

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