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Frequently Asked Tax Questions

Electronic Filers - Electronic Media Filers

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

Rev. date: 09/11/2017

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 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: