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

In an effort to make tax administration more efficient, the Service has created an electronic filing program for many information returns. Any person, including a corporation, partnership, employer, estate and/or trust who is required to file 250 or more information returns for any calendar year must file these returns electronically:

The 250-or-more requirement applies separately to each type of form.

For information on requesting a waiver from the electronic filing requirement, see:

  • Form 8508, Request for Waiver From Filing Information Returns Electronically (Forms W-2, W-2G, 1042-S, 1097-BTC, 1098 Series, 1099 Series, 3921, 3922, 5498 Series, and 8027, or ACA Forms 1095-B, 1095-C or an Authoritative Transmittal Form 1094-C (Refer to Instructions for Form 1094-C and 1095-C))
  • Form 8508-I, Request for Waiver From Filing Information Returns Electronically (For Form 8966), and
  • The Instructions for Form 8955-SSA