How do I stay compliant with the new IRS electronic filing thresholds?

To stay compliant with the IRS electronic filing rules, focus on which returns you file, how many you file, and whether any special filing rules apply. The main thing is that the IRS has a growing push toward electronic filing, and some thresholds/rules have changed recently.

Practical compliance steps

1. Determine your filing type

   • Businesses and tax professionals may have different e-file obligations than individual taxpayers.
   • Certain forms have mandatory e-filing rules, while others are optional.

2. Count the returns correctly

   • For many IRS e-file requirements, the key question is whether you meet the threshold for required electronic filing.
   • Be sure you’re counting the right forms and the right tax year.

3. Check for exceptions

   • Some filers may qualify for hardship waivers, religious exemptions, or other exceptions.
   • Certain forms or situations may still allow or require paper filing.

4. Use IRS-approved software or a tax professional

   • Make sure your software supports the specific forms you need.
   • For business filers, confirm the provider can handle the required e-file format.

5. File any required electronic forms on time

   • E-filing doesn’t change deadlines.
   • Keep confirmation receipts and acceptance notices as proof of timely filing.

6. Keep records

   • Save copies of filed returns, acknowledgment emails, transmission logs, and any waiver requests.

7. Review IRS instructions each year

   • Thresholds and requirements can change, so check the current year’s IRS instructions for each form you file.

If you want to be sure

If you’re a business, payroll filer, tax preparer, or nonprofit, the exact compliance rules depend on the forms involved. The safest next step is to check:

• the specific IRS form instructions
• the IRS e-file guidance
• or a CPA/enrolled agent

If you want, I can help you figure out the exact electronic filing rule for your situation if you tell me:

• what type of filer you are, and
• which IRS forms you file.