New Filing Requirements for Tax Year 2023

The IRS issued final regulations amending the rules for filing returns and other documents electronically (e-File). Effective Feb 21, 2023 the regulations reduce the required e-file threshold from

250 returns to 10!

Additionally filers are required to aggregate almost all the types of information returns. Earlier regulations applied the 250-return threshold separately to each type of return. Please click here for more info.

The IRS has also launched a new portal called IRIS where you can efile for free without special software. There is rather complex application process which also includes setting up an ID.ME account. Please click here for more info.

Once registered Please click here to go to IRIS. There are limitations to the online portal. You can only key in the entries by hand or submit a csv file in the approved format. The 1099Express software will be able to build the .csv file for you next year. Currently there is a 100 line limit on the .csv import option.

FIRE is still available and will be until all forms are able to be processed by IRIS.


Deadline Warnings

Form 1099-NEC must be filed to the IRS (either on paper or e-filed) by January 31. There are no extensions of time for 1099-NEC. Please see IRS Deadlines and IRS Penalties for more information.

Rules for 1099-NEC Box 1 and 1099-Misc are here (see page 7 for NEC):

Except 1099-NEC, all other 1099 series can get an automatic 30 day extension of time to e-file if applied for. Note: A paper extension on Form 8809 is available, but will likely be denied. The excuse must be a 'catostrophic event', such as a hurricane or pandemic.

Process for the IRS account

Please click here to take you to the with the IRS to create an account

1. Once on the IRS sign-in page. Please select ‘Create an Account’ green outlined box.

create a new account

2. From there you will be directed to an IRS page that will require you to add your e-mail and password. Make sure to accept the Terms of Service and Privacy Policy and click the ‘create account’ blue box.

3. You will be sent a link to confirm your e-mail address. Check your e-mail for a code and enter it on the prompted page.

4. After you have confirmed your e-mail, you will be prompted to select one of the following options for MFA (multifactor authentication). The process we suggest is through Text/Phone call and select Text message.

5. If you choose Text/Phone call you will receive a 6-digit verification code, you will then type in the code provided into the delegated box.

6. Once you have confirmed your phone number you will need to verify your identity. You will be given various choices for ID (State ID, Passport, passport card, etc.). Upon selection you will need to upload a photo of your ID of choice. If you select take a photo you will be sent a link through Text message and you will be able to upload it that way.

7. The next step will be verifying you are the person on the ID, you will be sent a link through your text messages to scan your face through BIOMETRICS. Make sure to follow the instructions so that it can scan properly.

8. After your identity has been verified, you will need to provide your date of birth and your SSN.

9. After you have completed this process your IRS account will be complete, and you will be transferred to your taxpayer account so you may complete the IR application.

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