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.
To e-file, apply now for a Transmitter Control Code (TCC). It may take up to 45 days for processing.
Any person engaged in a trade or business, including a corporation, partnership, individual, estate, and trust, who makes reportable transactions during the calendar year must file information returns to report those transactions to the IRS. Persons required to file information returns to the IRS must also furnish statements to the other party to the transaction, such as recipients of income. The requirement to file information returns is mandated by the Internal Revenue Code and associated regulations.
The most common payments reported on each form are shown below. However, it is not a complete list of all reportable payments and the absence of a payment from the list does not mean that the payment is not reportable. For information on a specific type of payment, use the links in the table below to navigate to the form and its instructions.
For more detailed assistance and help making corrections, please see General Instructions for Certain Information Returns.
The table below provides the due dates for filing information returns to the IRS and to the recipient. If any date shown falls on a Saturday, Sunday or legal holiday the due date is the next business day.
Dates with an asterisk (*) are due to the IRS on March 31, if filed electronically.
Dates with a double asterisk (**) are due to recipients on March 15 for reporting by trustees and middlemen of Widely Held Fixed Investment Trusts.
Download a PDF version PDF of the table below.