The new rule this year is that if you have a combined total of W-2 and 1099 (NEC, MISC, INT, etc) of 10 or more, you are required to e-file all W-2 and 1099. W-2 e-file is a breeze in desktop...has been for years. It is the 1099 forms that are the problem.
If you have only the (1) 1099 form and no W-2 forms, you can paper file...you will need to purchase the red copy forms to send in to the government and the black forms to send to the vendors, though (QBD also prints this just fine).
If you want to e-file, Avalara has worked well for us, but it is not free. The free IRS system (IRIS) has been problematic for us, and if you don't already have the log in info, you would want to apply now (maybe you will get your special codes in a few weeks).
1099-MISC is not due to the government until 2/28 if paper file and 3/31 if e-filing; however, the recipient copy is supposed to be mailed by January 31.. The 1099-NEC are due January 31 to both recipients and IRS. Hope that helps.
