Year-end reporting goes more smoothly when your records and filing plan are ready before the deadline gets close. Two current IRS reminders are worth checking with whoever handles your information returns.

The e-file threshold counts forms together

In general, businesses required to file at least 10 information returns in a calendar year must file electronically, unless an applicable waiver or exemption applies. The count combines covered return types; it is not a separate limit for each type.

For example, four required Forms W-2 and six required Forms 1099-NEC together reach 10. Forms W-2 are filed with the Social Security Administration; the IRS provides filing options for other information returns.

Check readiness for the FIRE-to-IRIS transition

The IRS says its FIRE system is being retired for tax year 2026 / filing season 2027, with IRIS becoming its intake system for information returns. If your filing provider has used FIRE, ask how they are preparing for that change.

This is a filing-workflow reminder. It does not change which payments need to be reported. Your filing professional should confirm the rules, forms, and method that apply to your business.

The bookkeeping step: organize contractor names, W-9 records, payment totals, and payment methods now. Keep a list of missing information for follow-up.

Keep the handoff straightforward

I can help review and organize the bookkeeping records behind those totals. We’ll keep filing decisions with your tax professional or the service responsible for submitting the returns.

Official references

Sources checked October 12, 2026. General bookkeeping information and reporting reminders; confirm tax treatment and filing requirements with your qualified tax professional.