1099 Software for 2026

FIRE retired — IRIS is the only federal e-file system

• The IRS is retiring the Filing Information Returns Electronically (FIRE) system at the end of 2026. Beginning with the 2027 filing season, the Information Returns Intake System (IRIS) is the sole electronic intake system for information returns. FIRE will not be available for submissions once it shuts down. W2 Mate generates the IRIS-formatted CSV upload file for the IRIS portal.
• You must obtain an IRIS Transmitter Control Code (TCC) to e-file with IRIS; a FIRE TCC cannot be used with IRIS. If you already have a FIRE TCC (meaning you are already registered with the IRS), you may receive your IRIS TCC fairly quickly. If you have never had a TCC before, plan ahead — it may take more than two weeks to be issued, so apply well before the filing deadline.

Forms 1099-NEC & 1099-MISC — thresholds, tips & overtime

• Higher reporting threshold: the filing threshold for nonemployee compensation increased from $600 to $2,000 for payments made on or after January 1, 2026 (the amount will be adjusted for inflation beginning in 2027).
• Cash tips and overtime reporting: Forms 1099-NEC and 1099-MISC were updated to allow reporting of cash tips, the Treasury Tipped Occupation Code (TTOC) and overtime compensation (tied to the One Big Beautiful Bill Act). W2 Mate includes the new boxes.

Form 1099-NEC — redesigned form

• Two-per-page layout: the 2026 Form 1099-NEC now prints two forms per sheet (2-up) instead of three per sheet (3-up). W2 Mate prints the new 2-up layout on plain white paper (recipient / payer copies) and on pre-printed forms, including Copy A for the IRS (Copy A cannot be printed on plain white paper).
• Separated address fields: the payer and recipient address blocks are split into individual entry boxes (separate street address, Room/suite no. or Apt. no., and separate city, state and ZIP). W2 Mate can automatically split existing address data into the required fields, and offers two recipient (Copy B) name/address print layouts so the copies work well with window envelopes.
• Box changes: Box 1 was split into sub-boxes — Box 1a (nonemployee compensation), Box 1b (cash tips), Box 1c (Treasury Tipped Occupation Code) and Box 1d (overtime compensation). Box 3 was added for excess golden parachute payments. Fields were repositioned, and the form now shows a created date in addition to the updated revision date. W2 Mate reflects the new numbering, layout and dates.

Form 1099-MISC

Payer and recipient fields were repositioned, the FATCA filing box number was removed, and new boxes were added for cash tips (Box 13a), TTOC (Box 13b) and overtime compensation (Box 14). A created date was added and the revision date and recipient instructions were updated. W2 Mate supports these changes.

Form 1099-K

The federal reporting threshold reverted to over $20,000 in gross payments and more than 200 transactions (reversing the previously planned $600 threshold). The filer and payee address fields were repositioned, new Box 1c (cash tips) and Box 1d (Treasury Tipped Occupation Code) were added, and a created date was added. W2 Mate supports these changes.

Form 1099-R

The form was updated with new checkboxes and repositioned/renamed fields, and the payer and recipient fields were separated into individual fields. New Box 7b was added for IRA, SEP and SIMPLE plans, Box 7c for Trump Account reporting, and Box 7d for earnings on excess contributions. A new Code “Y” was added to the Box 7a codes to identify a qualified charitable distribution (QCD) — optional for 2026. W2 Mate supports these changes.

Forms 1098-T, 1099-S, 1099-B (address & field repositioning)

• 1098-T: filer and student address fields were repositioned, with form-year and backer-text updates.
• 1099-S: many fields were renamed and repositioned, a created date was added, the revision date was updated and recipient instructions were revised.
• 1099-B: payer and recipient fields were repositioned, box 8–10 dates were updated and backer text was revised.
• W2 Mate supports the reprogramming required for all of these forms.

Global address-field change

For forms revised in 2026, the IRS separated the combined address fields into individual entry boxes across its 2026 revisions (payer/filer and recipient). W2 Mate captures and prints the address in these separate fields.

Form W-2 & W-3

• Box 14 was split into Box 14a (Other) and new Box 14b (Treasury Tipped Occupation Code). New Box 12 codes were added — Code TP (total cash tips reported to the employer), Code TT (total qualified overtime compensation) and Code TA (employer contributions to a Trump account). Box 9 was reduced in size to allow an additional entry in Box 14a.
• W-2 forms continue to be filed with the SSA through Business Services Online (BSO); W2 Mate creates the SSA EFW2 file. W2 e-filing requires W2 Mate Option #4 (W2 Forms Only Electronic Filing). You can also order W2 Mate Option #1 (in addition to W2 Mate) to print W-2 Copy A and Form W-3 on regular white paper, so you do not need the pre-printed red forms.

Form 1096

Form 1096 was revised with new boxes. W2 Mate automatically populates the 2026 Form 1096 transmittal summary based on the forms you enter. (Form 1096 is used only for paper filing; it is not needed when e-filing.)

Other reminders

• Electronic filing is required when you have 10 or more information returns in aggregate for the year (across IRIS and SSA BSO), counting W-2s and 1099s together.
• Filers may truncate the first five digits of a payee's Tax ID on paper or electronic recipient copies; forms filed with the IRS must contain the full TIN and the filer's full EIN.
• Form 15397 can be used to request a one-time 30-day extension for furnishing recipient statements.
• Accessing SSA Business Services Online requires identity verification through Login.gov or ID.me.