2025 E-Filing: What Businesses Need to Know
A simple breakdown of the latest IRS e-file rules and requirements.
What to know about E-filing
With the Taxpayer First Act signed into law in 2019 and taking full effect in 2024, e-file requirements have undergone several important changes. For most businesses filing 10 or more tax returns within a calendar year, a key provision states that all Copy A information forms must be filed electronically.
Here at Blue Summit Supplies, we are devoted to making e-filing as easy as possible for our customers. In doing so, we proudly offer a cloud-based, all-in-one portal where businesses can electronically file, print, and mail tax forms in one integrated platform. Click here to learn more about how our streamlined service works.
IRS E-file Thresholds for 2025
- Most businesses filing 10 or more returns must file electronically.
- The 10 or more threshold includes an aggregated count of all information returns (meaning W-2s, 1099s, and others when counted together).
- The "10 or more" threshold also applies to corporations (Forms 1120 and 1120-S), partnerships with 100+ partners or 10+ returns (Form 1096), and exempt organizations (Form 990 Series).
- Businesses can request waivers in cases of undue hardship. Otherwise, a failure to e-file when required can result in penalties and fines.
