Payee Tally

Payee Tally / Guide

Do you have to e-file your 1099s? Count to 10

If you're required to file 10 or more information returns during the year, the IRS general instructions say you must e-file, and the 10 counts every type of form together. Paste your payments to count how many payees reached their line.

General information, not tax or legal advice. These are sums of what you paste. For your own situation, ask a tax professional.

A CSV with a date, a payee and an amount column.

Your file never leaves your device.

Payees at or over the line 0 of 0 payees

Paste payments or try this page's example to see totals.

The example, worked

The example's payees are made up. Here is what the sheet shows for them:

  • Of twelve subcontractors, nine reached $2,000 for services, such as Fox Framing at $5,500 and Green Concrete at exactly $2,000. Iris Glass ($1,900), Lowe Hauling ($1,200) and Jade Cleaning ($900) are under.
  • Oak Street Offices, rent, is at $11,400.
  • Nine Forms 1099-NEC and one Form 1099-MISC make 10 information returns, which reaches the e-file requirement, since it does not apply separately to each type of form.

The IRS's own e-file portal

The IRS describes its IRIS Taxpayer Portal as a free, web-based filing system that lets you e-file up to 100 returns at a time, enter forms by hand or by .csv upload, and download payee copies. It needs an IRIS Transmitter Control Code (TCC) first, so apply before January.

Questions

Do Forms 1099-NEC and 1099-MISC count together toward 10?

Yes. The general instructions say the 10-or-more requirement does not apply separately to each type of form.

Is there a free way to e-file?

The IRS says its IRIS Taxpayer Portal is a free, web-based filing system for e-filing up to 100 returns at a time. It needs an IRIS Transmitter Control Code first.

What if e-filing is a hardship?

The general instructions say the e-file requirement does not apply if you apply for and receive a hardship waiver.

Related guides

Source: the IRS General Instructions for Certain Information Returns and the E-file Forms 1099 with IRIS, read October 24, 2026.