Episode 6: E-Filing Updates

Today’s episode breaks down the fast-changing world of electronic filing for information returns — including major updates to FIRE, IRIS, and Form 1042/1042-S e-filing.

We cover:

🔹 The 10-form e-file threshold under the Taxpayer First Act
🔹 How W-2s fit into the e-file mandate (and why it’s not an “IRS rule”)
🔹 The scheduled shutdown of the FIRE system in December 2026
🔹 What that shutdown really means for the 2025 filing season
🔹 When and how to transition to IRIS
🔹 Limitations inside IRIS — including the 100-form upload cap
🔹 New ability to file Form 1042-S on IRIS
🔹 The ongoing Form 1042 problem (Modernized e-File) and how to handle it
🔹 Whether it makes sense to file through IRIS yourself or use a vendor
🔹 Why many filers partner with third-party providers like Avalara

If you deal with 1099s, 1042-S, W-9s, or electronic filing, this episode gives you the latest developments and practical steps to prepare for the coming changes.

🎙 Hosted by Jason Dinesen — “The 1099 Guy”
Fast, clear, practical intelligence for AP, payroll, and information-reporting pros.