Electronically Filing W-2 and 1099 forms

In this document:

What is ID.me?
Filing W-2 Forms
Filing 1099 Forms

You must file all forms electronically if you will file 10 or more forms of any type combined (including W-2, 1099, ACA, etc.). You must still print and mail employee copies by January 31st!

APPLY NO LATER THAN November 1st, for access to the Business Services Online (BSO) AND IRS IRIS (Information Returns Intake System) systems. It may take up to 45 days (or longer if you encounter problems) to obtain credentials to use these systems. If you fail to file electronically by the specified deadlines you could face substantial penalties.

What is ID.me?

An ID.me account is a secure digital identity tool that individuals (you personally) use to access a wide range of federal systems, personal services, and business platforms, including the Social Security Administration (SSA) and IRS IRIS. By verifying your identity through multiple authentication steps, id.me ensures that only you can securely access your personal federal information, manage tax returns, handle Social Security benefits, and engage with various business services.

An ID.me account is required to file 1099 information using the IRS IRIS system.
An ID.me account is preferred to file W-2 information using the SSA Business Services Online (BSO) system. A Login.gov account can also be used to access the BSO system and is commonly used to remit federal taxes via the EFTPS (Electronic Federal Tax Payment System)

Filing W-2 forms
Business Services Online (BSO)

W-2 forms can be filed electronically on the Social Security Administration's Business Services Online (BSO) site, and we encourage all users to do so. W-2 forms must be given to employees and filed with the SSA by January 31.

If you file the SSA and state W-2s electronically, you would only have to print the EMPLOYEE copies, and using the 4-up W-2 form (with 4 small W-2s per page) means you only have to print one page per employee. When you file electronically, you do not need to print the red W-2 copies or the red W3. If you don't currently have a BSO account, we urge you to create one as soon as possible. See the Create Account link in the Employers box at the BSO Welcome Page.

Note that BSO also allows you to MANUALLY type W-2 forms on their site if you have a very limited number of forms and you prefer to do it this way.

Filing 1099 forms
Information Return Intake System (IRIS)

For tax year 2026 and later, 1099 forms must be filed electronically with the IRS IRIS system. If you already have an IRIS account you can log in here.

Your FIRE TCC and account will NOT work with IRIS!

To create a new account on IRIS, you must apply for an IRIS Transmitter Control Code (TCC). Tip: When prompted to add a Role to your IRIS application, we recommend selecting Transmitter as your role. This will allow you to file for your current company and any other current or future companies that you own.

After you complete your application, if approved, your IRIS TCC will be mailed to your company's address. This process can take up to 45 days, so we urge you to register no later than November 1. If you believe you have an active account on IRIS, we urge you to attempt to login to be sure that is actually the case. 1099s must be given to recipients by January 31. 1099-NEC (Non-employee compensation) must be filed with the IRS by January 31. All other 1099 forms (MISC, DIV, INT, PATR) must be filed electronically with the IRS by March 31 (by February 28 for paper filers).

Important! Be sure to record your user id, passwords, PIN numbers, exact company name and any other registration information and store it in a safe place.

Filing tax forms with your state

States may require an employer to file W-2s electronically with the Department of Revenue - check with your state to be sure you are prepared. 1099 forms, paper or electronic, don't typically need to be filed with the state at all unless they involve state withholding tax (not usually the case).

North Carolina

North Carolina requires W-2 and NC3 records to be filed electronically by January 31 via the Department of Revenue eNC3 system.

The site does not require an account to be created, as it prompts for your employer information each time you submit a file. (It also allows upload of 1099 files but this is unnecessary unless they involve NC state withholding tax.)