Frequently Asked Questions

Thomas Ledger files IRS information returns on your behalf — 1099-NEC and 1099-MISC for contractor payments, and ACA 1094-C / 1095-C for Applicable Large Employers. Both product lines run from the same account, with annual flat-rate pricing banded by a number you already know (EIN count for 1099, FTE count for ACA).

Either. Most customers start with 1099 because it applies to almost anyone paying contractors $2,000+. ALEs (50+ FTE) add ACA filing on top. If you file both, the bundle benefit applies: ACA Filer Pro+ includes that year's 1099 filing free; ACA Filer gets $150 off the 1099 fee.

Yes. For 1099 filings, we transmit directly through the IRS IRIS (Information Returns Intake System). For ACA filings, we hold a registered Transmitter Control Code and are IRS-accepted in AATS for TY2025 (Software ID 25A0024798). AATS acceptance is the IRS's formal sign-off that a vendor can transmit 1094-C / 1095-C in production.

Create a free account at app.thomasledger.com/signup. No credit card is required to set up your account, add recipients or employees, and walk through the workflow. You only pay when you commit to filing.

Thomas Ledger files 1099-NEC (nonemployee compensation) and 1099-MISC (miscellaneous income) — the two forms covering the vast majority of contractor and vendor payment reporting. See 1099-NEC vs 1099-MISC for the difference.

No limit. Upload your data via CSV and submit hundreds or thousands of forms in one batch. See bulk filing for the workflow.

It depends on the state. Some require separate 1099 filing; others participate in the Combined Federal/State Filing (CF-SF) program so federal filing covers state. Thomas Ledger handles CF-SF automatically where applicable and offers add-on state filings for non-CF-SF states.

Corrections are supported. If you spot an error after filing, you can submit a corrected 1099 through Thomas Ledger and we transmit the correction to the IRS. Catching errors before filing is better, which is why we validate your data and run TIN matching before submission.

1099-NEC forms are due to both the IRS and the recipient by January 31 each year. 1099-MISC has a January 31 recipient deadline and a March 31 electronic IRS filing deadline. See 1099 filing deadlines for the full schedule.

Yes. A complete ACA filing includes one 1094-C transmittal and one 1095-C per full-time employee. Thomas Ledger generates and transmits both through the IRS AIR system in a single submission. See 1094-C vs 1095-C.

You are an ALE for the current calendar year if you had an average of 50 or more full-time and full-time-equivalent employees during the prior calendar year. The calculation includes part-time hours converted to FTE units, and controlled-group ownership aggregates headcount across entities. See ACA for ALE Employers for the full counting rules.

For TY2025 forms filed in 2026: employee copies of 1095-C are due by March 3, 2026 (January 31 with the standard 30-day automatic extension). Electronic filing with the IRS is due by March 31, 2026. Thomas Ledger files electronically — paper filing is only allowed for employers with under 10 returns total across all information-return types.

Both. Self-insured ALEs report covered individuals on Part III of Form 1095-C (employee, spouse, dependents, months covered). The ACA Filer Pro tier and above include Part III handling. Fully insured ALEs skip Part III; their insurance carrier files Form 1095-B separately.

Aggregated ALE filing is supported on the ACA Filer Pro (251–500) and ACA Filer Elite tiers. You file one 1094-C per member EIN, with Part IV listing the other group EINs and their FT employee counts. Thomas Ledger generates the cross-references automatically.

Letter 226J is the IRS's proposed §4980H penalty assessment to an ALE that the IRS believes failed to offer minimum essential coverage or offered coverage that was unaffordable. Thomas Ledger offers a fixed-fee response engagement to review the proposed assessment and prepare the Form 14764 response.

Flat annual pricing — no per-form metering. 1099 plans are banded by EIN count (Filer, Filer Pro, Filer Elite). ACA plans are banded by full-time employee count (ACA Filer, ACA Filer Pro, ACA Filer Elite). See the pricing page for current tier amounts.

ACA Filer Pro (101+ FTEs) or above: that year's 1099 filing is included at no additional cost. ACA Filer (up to 100 FTEs): $150 off that year's 1099 filing. The bundle applies per tax year — multi-year catch-up earns the bundle benefit independently for each year.

No setup fees and no monthly subscription. You pay for the tax year you're filing. The renewal is the next year's filing — you renew because there's a new tax year, not because a calendar year elapsed.

For 1099 plans, EIN bands cover up to 1,000 forms per EIN per tax year. Above that on a single EIN, you auto-route to the form-bracket plan ($350 / $900 / $2,200 by volume) — no quote required. Above 5,000 forms on one EIN, it's a Filer Elite private quote. For ACA plans, the FTE band is verified once at filing and trued up if you crossed a tier.

Data is encrypted in transit (TLS 1.3) and at rest (256-bit AES). Industry-standard security practices govern access control, audit logging, and data handling. We don't retain sensitive information longer than required for filing and IRS reconciliation. See secure filing for details.

All data is stored in encrypted AWS infrastructure in the United States. We do not transmit your data outside the U.S., and access controls limit visibility to engineers and support staff with a documented need.

No. We transmit your filings to the IRS (and to state tax authorities where applicable) and we deliver recipient or employee copies as you direct. Beyond that, your data is not shared, sold, or used for marketing purposes.

For 1099: IRS-authorized e-file provider transmitting through the IRIS system. For ACA: IRS-accepted in AATS for TY2025 with Software ID 25A0024798. We hold a registered Software Developer TCC (TB4WJ) and a Transmitter TCC (TB4PF), allowing us to file under our own TCC on your behalf or under yours if you have one.

Phone at (202) 449-3366 Monday through Friday, 9 AM to 6 PM ET. Email and live chat are available through the platform. See our contact page for all the ways to reach us.

Yes. Thomas Ledger supports multiple user logins with role-based permissions and a full audit trail. This is especially useful for accounting firms and CPA practices managing multiple client filings.

Yes. Prior-year filings are priced at the standard band for that year plus a late-filing premium (the data is messier and the exposure is live, so prior years are not discounted). If we already hold your data from a current-year engagement, the setup portion is waived on the prior-year term.

You receive an IRS acknowledgment of the filing and a downloadable archive of every form transmitted. Records are retained in your account for prior-year reference, audit support, and corrections.