Buy or build? New IRS online platform forces e-filers to choose

27 February 2026

Tax practitioners should be aware of sweeping technological changes at the IRS affecting how filers of Forms 1099 and similar information returns, as well as Form 1042 for US source income of foreign persons, submit these returns to the IRS. Knowing the access requirements for using the IRS’s new systems to file these returns will help filers and their tax advisers decide whether to buy or build software. Find the full article here.

Document ID: 2026-1242

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