--- title: IRS Proposal Would Boost e-Filing of Information Returns description: IRS proposes regulations to require all information returns, regardless of type, to be taken into account to determine whether a business meets the 250-return threshold that determines whether information returns must be filed electronically. image: https://www.americanpayroll.org/images/default-source/default-album/apawebimages_june152018_federal.jpg?sfvrsn=14ebd73b_0 --- [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/American-Payroll-Associations-Chapter-Relations-877434285724525/) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](http://www.linkedin.com/groups?about=&gid=1051077&trk=anet_ug_grppro) [![soc-tw](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_tw.svg "soc-tw")](https://twitter.com/APAChapters?lang=en) - [Home](https://blogs.payroll.org/chapter-leaders) - [About](https://blogs.payroll.org/about) - [Connect](https://blogs.payroll.org/connect) - [Resources](https://blogs.payroll.org/resources) ![23-PayNewsNow-Horiz-Logo](https://blogs.payroll.org/hs-fs/hubfs/23-PayNewsNow-Horiz-Logo.png?width=1300&name=23-PayNewsNow-Horiz-Logo.png "23-PayNewsNow-Horiz-Logo") [![26 PayrollOrg®RGB-NoTag long](https://blogs.payroll.org/hs-fs/hubfs/26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg?width=1300&name=26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg "26 PayrollOrg®RGB-NoTag long")](https://payroll.org/) ![](https://blogs.payroll.org/hs-fs/hubfs/PayrollOrg_Swirl.jpg?width=35&name=PayrollOrg_Swirl.jpg) Custom URL No Widget: By [PayrollOrg Staff](https://blogs.payroll.org/pay-news-now/author/apa-staff) on Jun 15, 2018 12:00:00 PM # IRS Proposal Would Boost e-Filing of Information Returns The IRS has proposed regulations that would require that all information returns, regardless of type, be taken into account to determine whether a business meets the 250-return threshold that determines whether information returns must be filed electronically \[[**83 F.R. 24948**](https://www.gpo.gov/fdsys/pkg/FR-2018-05-31/pdf/2018-11749.pdf), 5-31-18\]. ***Aggregation of forms.*** The proposed regulations would add together all of a business’ information returns to determine if the 250-return threshold is met. For example, under the proposed regulations, if a business is required to file 200 Forms 1099-MISC, *Miscellaneous Income*, and 200 Forms W-2, *Wage and Tax Statement*, that business must file all its Forms 1099-MISC and W-2 electronically because it is required to file a total of at least 250 information returns covered by Treas. Reg. §301.6011-2(b). ***Corrected forms.*** The proposed regulations would require that corrected information returns be filed electronically, regardless of the number being filed, if a business is required to file information returns electronically. ***Effective date.*** If finalized, the regulations would be effective for information returns required to be filed after December 31, 2018, and for corrected information returns filed after December 31, 2018. This includes 2018 Forms W-2, 1099-MISC, and 1095-C filed in early 2019. ***Waivers still allowed.*** The proposed regulations do not amend the existing regulations allowing persons who are required to file returns electronically to request a hardship waiver of the electronic filing requirement. The July issue of *[***Payroll Currently***](https://www.americanpayroll.org/news-resources/newsletters/payroll-currently-newsletter)* (Vol. 26, Issue 6) will include in-depth coverage of the proposed regulations. To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out [**Payroll Source Plus**](https://ebiz.americanpayroll.org/ebusiness/ProductCatalog/Product.aspx?ID=6067)! ### Search ![payroll-logo-white](https://blogs.payroll.org/hs-fs/hubfs/payroll-logo-white.png?width=200&name=payroll-logo-white.png "payroll-logo-white") [Privacy Policy](http://www.americanpayroll.org/privacy/)     |     Acceptable Use ©[PayrollOrg](http://payroll.org) [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/PayrollOrg) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](https://www.linkedin.com/company/payroll-org/mycompany/) [![Twitter-X-White-Logo-PNG](https://blogs.payroll.org/hs-fs/hubfs/Twitter-X-White-Logo-PNG.png?width=20&height=19&name=Twitter-X-White-Logo-PNG.png)](https://twitter.com/PayNews)