Drake Accounting – Prerequisites for e-File Functions

Last Updated: October 26, 2026

Processing, printing and e-filing of 94x, W-2, 1099 and State Wage Reports are available only when the full program is installed, which requires a licensed serial number.

94x Package

To e-file 94x returns to the IRS, you need:

• An active, valid EFIN that includes specific authority for you to e-file 940 and 941 returns. Go to e-services – Online Tools for Tax Professionals to apply for an EFIN or to modify an existing EFIN.
  • You must have or set up an IRS e-services account to do this.
• An appropriate IRS-issued PIN if you file as a Reporting Agent or as a Business Taxpayer.
• The correct EIN and Name Control for your firm and for each employer for whom you e-file.

W-2 Package

• To e-file W-2s to the Social Security Administration BSO website, you need:
  • ​A user ID and password assigned by the SSA.

    Note If you do not need to transmit any State W-2 e-Files, you can opt in to transmit Federal W-2 e-Files through DAS without a BSO account.

1099 Package

Requirements for e-filing Forms 1099 to the IRS may vary depending on the year for which you are filing forms.

• In some cases, a Transmitter Control Code (TCC) may be required. See Drake Accounting – Transmitter Control Code for details.
• For those using Drake Accounting 2025 to file returns for 2020 to 2025 before November 19, 2026, at 3pm EST through the FIRE system, you must receive specific approval based on a test e-filing, if the state to which you intend to file participates in the Combined Federal/State Program.

State Wage Reports

DAS creates a quarterly electronic submission file for many states. These can be created by entering payroll checks (Live or ATF) or using the On the Fly module.