Payroll professionals tax center

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E-file Forms 1099 with IRIS

The Information Returns Intake System (IRIS) Taxpayer Portal is a system that provides a no cost online method for taxpayers to electronically file Form 1099 series. This free electronic filing service is secure, accurate and requires no special software. This may be especially helpful to any small business that currently sends their 1099 forms on paper to the IRS. Through it they can submit automatic extensions, make corrections and reduce expenses related to paper filing. The Taxpayer Portal allows you to enter data to create Forms 1099 by either keying in the information or uploading a .csv file. For more information see Publication 5717, IRS Portal User Guide PDF.

E-file information returns

Information returns, Form 1099 series and Form W-2, required to be filed on or after January 1, 2024-

• require electronic filing by filers of 10 or more returns in a calendar year
• require filers to aggregate almost all information return types covered by the regulation to determine whether a filer meets the 10-return threshold and is required to e-file their information returns.

This includes Forms W-2, e-filed with the Social Security Administration.

Form W-2/SSN data theft: Information for businesses and payroll service providers

This email scam uses a corporate officer’s name to request employee Forms W-2 from company payroll or human resources departments. The email is sent to an employee in the payroll or human resources departments, requesting a list of all employees and their Forms W-2. See the full article for steps to take in contacting the IRS if businesses and payroll service professionals received the email and/or lost data to this scam.

Worker classification

Worker classification (independent contractors vs. employees)

Are you or your help independent consultants or employees? Before you can know how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services.

Voluntary Classification Settlement Program

The Voluntary Classification Settlement Program (VCSP) is a voluntary program that provides an opportunity for taxpayers to reclassify their workers as employees for employment tax purposes for future tax periods with partial relief from federal employment taxes.

Employees and employment taxes

Employment taxes for businesses

This is the starting point on irs.gov for employment tax information. These links provide good, basic information on employment taxes and worker classification (independent contractors vs. employees).

Businesses with employees

This section briefly discusses a variety of topics that employers and/or businesses who have employees should know.

Correcting employment taxes

Information on correcting errors on previously filed employment tax returns.

Outsourcing payroll and third-party payers

Many employers outsource some of their payroll and related tax duties to third-party payroll service providers. They can help assure filing deadlines and deposit requirements are met and greatly streamline business operations.

Voluntary Certified Professional Employer Organizations (CPEO) Program

The IRS to establish a voluntary certification program for professional employer organizations (PEOs). PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs.

Staying up to date

Subscribe to a variety of electronic newsletters from this page, including: 

• e-News for payroll professionals - information specifically affecting federal payroll tax returns
• e-News for tax professionals - news for tax professionals, links to resources on IRS.gov and local news and events by state
• e-News for small businesses - information about IRS small business outreach products and programs

Electronic options

E-file employment tax forms

Generally, employers must report wages, tips and other compensation paid to an employee by filing the required form(s) to the IRS. You must also report taxes you deposit by filing Forms 941, 943, 944, 945, and 940 on paper or through e-file. A fee may be charged to file electronically.

Electronic deposit required

Federal tax deposits must be made by electronic funds transfers (EFT).

You can make payments using the government's free Electronic Federal Tax Payment System (EFTPS) or through one of the following methods that may charge a fee:

• Ask your financial institution to initiate an automated clearing house (ACH) credit payment on your behalf
• Ask a trusted third party, such as a tax professional or payroll service, to make the payment for you
• Ask your financial institution to make a same-day tax wire payment for you

Taxpayer Identification Number (TIN) on-line matching

TIN matching gives the authorized user the opportunity to match 1099 payee information against IRS records prior to filing information returns. An authorized payor is one who has filed information returns with the IRS in at least one of the two past tax years.

Other information for payroll professionals and employers

Retirement plans for small businesses

Are you looking for information on employee retirement plans in order to provide better service to all your clients?

EITC toolkit for employers

Four out of five eligible workers file for and get the EITC they earned. Employers can help more eligible workers get this important financial boost by telling their workers about EITC.

Social Security Administration (SSA) – Business services online

The Business Services Online Suite of Services allows organizations, businesses, individuals, employers, attorneys, non-attorneys representing Social Security claimants, and third parties to exchange information with Social Security securely over the internet.