E-file information returns

You can electronically file most information returns.

10 or more returns: E-filing is required.

Choose an option to e-file with an IRS system. Then apply for a Transmitter Control Code (TCC).

E-file information returns with IRIS

File for free through the Information Returns Intake System (IRIS) Taxpayer Portal. Or use software through IRIS Application to Application (A2A).

Forms you can e-file with IRIS

Find forms by processing year:

E-file information returns with FIRE

Software is required for the Filing Information Returns Electronically (FIRE) system.

• Form 1097
• Forms 1098
• Forms 1099
• Form 3921
• Form 3922
• Forms 5498
• Form 8027
• Form 8596
• Form 8955-SSA
• Form 1042-S
• Form W-2G

E-file Affordable Care Act Forms 1094 and 1095 with AIR

Software is required for the Affordable Care Act Information Returns (AIR) system.

• Form 1094-B
• Form 1095-B
• Form 1094-C
• Form 1095-C

Apply for a Transmitter Control Code (TCC)

To e-file information returns with an IRS system, you need to apply for a TCC. This five-character, alphanumeric code identifies your firm or entity when you e-file.

Don't delay in completing your TCC application. It may take to up 45 days for processing.

Apply for a TCC to e-file with an IRS system:

• IRIS System — Information Returns Intake System (IRIS) Application for TCC
  • IRIS TCCs start with 'D'
• FIRE System — Information Returns (IR) Application for TCC
  • FIRE TCCs start with a numeric character
• AIR System — Affordable Care Act (ACA) Information Returns Application for TCC
  • ACA TCCs start with 'B', 'C', or 'T'

The responsible official listed on your application has access to view assigned TCCs.

E-filing required for 10 or more returns

Starting tax year 2023, if you have 10 or more information returns, you must file them electronically. This includes Forms W-2, e-filed with the Social Security Administration.

Find details on the final e-file regulations and requirements for Forms W-2.

Back to top