Electronically Filing W-2 and 1099 forms
In this document:
What is ID.me?
Filing W-2 Forms
Filing 1099 Forms
Related documents:
W-2 Forms - Ordering / Printing on Plain Paper
1099 Forms - Ordering / Printing on Plain Paper
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!
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), IRS FIRE, and 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 FIRE 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)
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. If you do
have an account, we urge you to do a test connection to be sure it is active for this year (on March 25,
2023 they modified the sign-in method for the BSO site).
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.
To file 1099 forms electronically with the Internal Revenue Service (IRS), you can use the
FIRE system
(Filing Information Returns Electronically).
To create a new account on FIRE, you must register for a Transmitter Control Code (TCC) which takes
approximately 45 days, so we urge you to get registered as soon as possible. If you believe you have an
active account on FIRE, 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 IRS by January 31. All other 1099 forms (MISC, DIV, INT, PATR) must be filed electronically
with IRS by March 31 (by February 28 for paper filers).
The IRS has also developed a newer system called IRIS (Information Returns Intake System) that may
eventually replace FIRE. It can be used to
manually enter 1099 information online. If you would rather upload 1099 information via file, we
suggest you use the FIRE system for now.
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.)