On-demand Webinar: The IRS Electronic Filing Mandate for Forms 1099 and 1042-S

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Is your organization mandated to use electronic filing for IRS information returns in the 1099 and 1098 series and the 1042-S for 2023?

What are the options available to your organization for filing Forms 1099 and 1042-S electronically?

How do the IRS IRIS system and the IRS FIRE system work and what does each of them require you to do?

These and other important questions will be addressed in this webinar to help you determine how and when to meet your 1099 and 1042-S tax information return filing obligations for 2023. Topics include:

• Federal regulatory mandates for filing information returns electronically: what’s new for 2023 year-end reporting
• Registering and maintaining registration to file electronically
• Transmitter Control Codes (TCCs) – how do they work and how many do you need?
• Roadmap to filing in the FIRE filing system
• Roadmap to filing in the IRIS filing system
• Filing deadlines for efiled Forms 1099 and 1042-S

Learning Objectives:

• Identify the thresholds at which electronic filing is required for Forms 1099 and 1042-S
• Access 2023 information for the IRS file structure and data communications for IRIS and FIRE
• Use the current IRS systems for individual user identification and the taxpayer application to file electronically

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Featured speaker:

Marianne Couch, JD - Principal, Cokala Tax Information Reporting Solutions, LLC

Marianne Couch, JD, a Principal in the Cokala Tax Group, is an advisor on U.S. federal information reporting compliance.  She is a frequent lecturer at major tax conferences and the author of numerous published articles. She served for many years as Research Director of an information reporting and withholding consultancy where she chaired special training and advisory services provided to large organizations and academic and nonprofit institutions. She was previously a member of the IRS Information Reporting Program Advisory Committee (IRPAC), where she served as Chair of the IRPAC Subcommittee on Small Business and Self-Employed (SBSE) tax issues.  In this capacity, she testified annually before the IRS Commissioner on issues of concern to the information reporting community.  Marianne has previously worked as a litigator for a large Michigan law firm, where she represented individuals and large clients in many types of civil actions, and formerly served as a Research Attorney for the Michigan Court of Appeals.


Continuing education credits available!

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Receive 2 CEUs toward maintaining a certification with IOFM! IOFM's premier certification programs are designed to establish standards for the industry and recognize financial operations professionals who, by possessing related work experience and passing a comprehensive exam, have met stringent requirements for mastering the body of knowledge in their profession. Additional rules may apply, depending on your certification. See full guidelines here


Accessibility Information:

IOFM is committed to accessibility. Disability-related accommodation requests for the live event (such as providing live captioning) should be sent to [email protected] by close of business the day before the live webinar. A captioned recording of this webinar can be made available upon request to [email protected].


Cancellation policy:

To cancel your registration for this event, simply contact IOFM customer service at [email protected] (or call 207-842-5557) no later than 24 hours prior to the scheduled start of the event. You can choose to access the full recorded event, or, your credit may be applied toward the purchase of any IOFM product or interactive event. If for any reason you are not completely satisfied with this program, we will provide a full refund — no questions asked!


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Phone: (207) 842-5557

Email: [email protected]

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