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Electronic Media Filers

Question: I have a small business. Who is required to file Forms W-2 electronically?


In an effort to make tax administration more efficient, the Service has created an electronic filing program for many income documents. The requirement to use this electronic submission program is as follows:

You can request a waiver from the electronic filing requirement by filing Form 8508 (.pdf), Request for Waiver From Filing Information Returns Electronically. You must file Form 8508 at least 45 days before the due date of the return for which you are requesting a waiver. See the instructions for form 8508 for mailing and faxing information. Please either fax or mail, do not do both.

Only the person required to file electronically can file Form 8508. A transmitter cannot file Form 8508 for the payer, unless he or she has a power of attorney. If you have a power of attorney, attach a letter to the Form 8508 stating this fact.

If it is the first time you are requesting a waiver for any of the forms listed above, you do not have to provide an explanation. However, if you have requested a waiver in the past, you have to establish that filing electronically would create an undue hardship.

Additional Information:

Category: Electronic Filers
Subcategory: Electronic Media Filers

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
1111 Constitution Avenue NW
Washington, DC 20224