When must Corporations use the "Electronic Filing" method for 1096 and 1099's in 2010? Per the IRS, if a corporation is required to file 250 or more 1099-Misc's, this has to be done electronically. If a corporation is required to file the 1096 and 1099-Misc electronically and it fails to do so, then the IRS may subject that corporation to substantial penalties. |