As tax year 2025 approaches its close, the IRS filing season for ACA, Form 1099, and Form W-2 reporting is quickly approaching. Understanding filing requirements, deadlines, and distribution obligations is essential for completing information returns accurately and on time. This IRS Filing guide is designed to help filers navigate the process of preparing, furnishing, and submitting required tax forms, whether they are filing for the first time or managing annual reporting as an ongoing responsibility.
Form Specific Filing Guides
Before beginning the filing process, it is important to understand what information is required for each form. Our step by step filing guides outline the key details, deadlines, and reporting requirements needed to accurately prepare and submit ACA, Form 1099, and Form W-2 filings for the upcoming filing season.
Select a form type below to access a form specific IRS filing guide:
Check Your Deadlines
Make sure to mark down both the recipient copy deadlines and IRS submission deadlines for all forms you need to file. However, missing any of these deadlines could leave you liable for fines and penalties by the IRS.
Distribute Your Recipient Copies
Recipient copies are generally due earlier than IRS electronic filing deadlines, making it important to gather information and complete forms well in advance. Employers must ensure that recipient copies are furnished by the applicable due date, regardless of the filing method used.
Employers have several options for furnishing recipient copies:
Vendor PDF Copies
Many IRS authorized e-file providers offer downloadable PDF versions of completed forms. These copies can be printed and mailed directly to recipients and are commonly used.
IRS Fillable Forms
Filers may also use IRS fillable PDF forms to create recipient copies. This option is limited to furnishing copies to recipients and cannot be used for submitting forms to the IRS.
Due to the manual data entry involved, this method is generally more practical for filers with a small number of forms.
Print and Mail Services
Some filing services offer print and mail options in which recipient copies are printed, prepared, and mailed on the filer’s behalf. This can help reduce administrative workload and ensure timely delivery.
Electronic Delivery
Electronic form delivery is an increasingly common method for furnishing recipient copies. When proper recipient consent requirements are met, electronic delivery allows recipients to access forms sooner, reduces the risk of lost mail, and provides convenient download options.
File Your Forms
Employers have a few options when creating and submitting their information returns and wage statements for tax year 2025.
IRS Authorized E-file Provider
Many employers choose to work with an IRS authorized e-file provider to create and submit their forms. These providers typically offer multiple data entry and import options and can help streamline the filing process across different form types.
Electronic filing is the fastest, most secure, and most reliable method for submitting forms and is the IRS preferred filing method.
Filing Directly Through IRS and SSA Portals
Some filers may choose to create and submit forms directly through government filing systems. This includes:
- The IRS Information Returns Intake System (IRIS) for Form 1099 filings,
- The Affordable Care Act Information Returns (AIR) system for ACA reporting, and
- The Social Security Administration’s Business Services Online (BSO) portal for Form W-2 submissions.
These systems allow eligible filers to manually enter and submit forms, though functionality and volume limits may apply.
However, filers should be aware that registering, getting a TCC, and approval for these systems can take quite a bit of time and may also require advance planning. Each system has specific technical requirements, file format specifications, and rules that have to be followed precisely.
Paper Filing
In limited circumstances, employers may be permitted to file paper forms. Paper filing is typically only allowed if the filer submits fewer than 10 total information returns and wage statements combined across all form types during the calendar year.
Paper filings must meet strict IRS formatting and submission requirements, including the use of official forms. Filers should always review form specific instructions before choosing this option.
Submitting Your E-Filing
Once your forms are complete, they can be submitted electronically or by paper, depending on your filing method. Electronic filings generally receive a status update within a few business days, while paper filings may take significantly longer to be received, processed, and acknowledged by the IRS or SSA.
Regardless of the filing method used, filers should receive a submission status. Common filing statuses include:
- Accepted
- Accepted with Errors
- Rejected
Accepted
If your filing is accepted, no further action is required. Your forms have been successfully processed by the receiving agency.
Accepted with Errors
A filing that is accepted with errors means the submission was received, but one or more records require correction. Filers should review the error messages provided, make the necessary updates, and submit corrected forms as required. Common errors include incorrect or invalid taxpayer identification numbers (TINs), name mismatches, or formatting issues.
To help reduce these errors, filers may choose to verify TIN information against IRS records before submitting their filings.
Rejected
A rejected filing indicates that the submission did not meet IRS or SSA validation requirements and was not processed. Rejections are often caused by mismatches between business names and employer identification numbers (EINs), missing required fields, or incorrect file formatting. Filers must correct the identified issues and resubmit the filing for processing.
2026 Filing Guide Conclusion
As the 2026 filing season approaches for tax year 2025, understanding filing requirements, deadlines, and submission methods is essential for meeting IRS and SSA reporting obligations. By reviewing form specific requirements, tracking key dates, and selecting the appropriate filing and distribution methods, filers can better prepare for a smooth and timely reporting season.
BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.
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