Employers filing 10 or more information returns, including Forms W-2, must file electronically unless granted a waiver by the IRS. All employers are encouraged to file Forms W-2 electronically.

The information returns that count toward the 10-return threshold are:

• Form 1099 series 
• Form 1098 series
• Form 1097-BTC
• Form 3921
• Form 3922
• Form 5498 series
• Form 8027
• Form 8851
• Form W-2
• Form W-2G
• Form 8955-SSA
• Form 1094-B
• Form 1095-B
• Form 1094-C
• Form 1095-C
• Form 1042-S (For purposes of Forms 1042-S, a financial institution must file all returns electronically regardless of the number of forms being filed.)
• Form 8966 (An entity that is a financial institution is required to file this form electronically, irrespective of the number of Forms 8966 filed.)

Forms W-2, whether filed on paper or electronically, are filed with the Social Security Administration (SSA). For specifications for filing Forms W-2 with the SSA, visit SSA.gov/employer or call 800-772-6270 (TTY 800-325-0778)

E-file information returns with the IRS through the Information Return Intake System (IRIS). Refer to IRIS for the forms you can e-file with IRIS.

• You will need your employer identification number (EIN).
• Sign in using your existing IDMe or Login.gov account or create a new account to validate your identity. 
• Complete an IRIS Application for Transmitter Control Code (TCC) and submit it for approval (can take 45 days).
• Once approved and you have received a TCC, you can sign in and begin filing through the Taxpayer Portal, or if you are bulk filing, Application to Application (A2A). 

Forms W-2 are e-filed with the Social Security Administration.

Filers of Forms 1094-B, 1095-B, 1094-C, and 1095-C, see Affordable Care Act Information Returns (AIR) for information about e-filing these forms.

Filers of Form 8966, FATCA Report use International Data Exchange Service (IDES) to electronically transmit the form. See FATCA IDES resources and support information and Publication 5190, Foreign Account Tax Compliance Act (FATCA) - International Data Exchange Services (IDES) User Guide PDF for more information.