IRS seeks to lower e-filing threshold to 10 information returns of any type

Eric Updated by Eric

Read below for the proposed threshold changes. As of this writing, the IRS has not finalized the regulations but the SSA is operating under the assumption it will happen.

The Taxpayer First Act gave the IRS the authority to mandate that filers filing 10 or more of any type of information returns in aggregate do so electronically beginning with the 2022 tax year.

Furthermore, corrected returns must be filed in the same manner as the original: e-filed or paper filed.

The IRS recommends obtaining a TCC by November 1st as the process may take 45 days.

If you haven't yet purchased our e-filing add-on to the W2/1099 program, please take a look at it before these new regulations go into effect. If you've already purchased it, please see our documentation.

For further reading, see Electronic-Filing Requirements for Specified Returns and Other Documents, particularly:

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