Do I have to e-file?

Michael Toney Updated by Michael Toney

Form 941 (also 940 and 943)

Currently, the IRS does not require filers to electronically file Form 941, 940 and 943. However, users of CFS 941/940 software have the capability to e-file these forms so long as they are credentialed to do so. See "Requirements to E-File Forms 94x (941/940/943)."

Effective 7/1/2024 the IRS allows e-filing of Form 941-X. In 2024, only corrections for tax year 2024 may be e-filed. Effective 7/1/2024, CFS supports e-filing of Form 941-X via our E-file Federal Employment Tax Returns module found in the 941/940 Payroll. The 941/940 Live Payroll, or After-the-Fact Payroll program, and the Payroll Corrector program are required.

Form W-2 and W-2c

The IRS now requires employers to electronically file if they have an aggregate of 10 of more of certain types of returns, including W-2s and 1099s [emphasis added]. See "IRS lowers e-filing threshold to 10 information returns of any type."

Forms 1099 and 1098/1099 series)

The IRS now requires employers to electronically file if they have an aggregate of 10 of more of certain types of returns, including W-2s and 1099s [emphasis added]. See "IRS lowers e-filing threshold to 10 information returns of any type."

How did we do?

Creating Form 8809 Extension files

Do I need formal approval from my clients to e-file for them?

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