Internal Revenue Service (IRS) and Department of the Treasury regulations require filers of 10 or more returns to file those returns electronically with the IRS. Agencies filing electronically for the first time must request a Transmitter Control Code from the IRS as soon as possible.
See the IRS’ and Treasury’s final regulations on e-file, Filing Information Returns Electronically (FIRE) and Information Returns Intake System (IRIS) for more information about electronic filing regulations.
See USAS Procedures for 1099 Reporting for Calendar Year 2024 (FPP E.001) for instructions on requesting 1099 data from USAS.