IRS Small Business- Who is required to file W-2 electronically

December 14, 2010
Written by: steve

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

Answer Any person including a corporation, partnership, individual, estate, and trusts who is required to file 250 or more information returns ( Form 1042-S (PDF), Form 1099, Form 1098 (PDF), Form 5498 (PDF), Form 8027 (PDF), Form 8851 (PDF), Form W-2 (PDF), or Form W-2G (PDF)), for any calendar year must file these returns electronically.

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

You can request a waiver Form 8508(PDF), from the electronic filing requirement, if such filing would create an undue hardship. You must submit this request at least 45 days for more than 1 tax year at a time.

Filed Under: IRS Tax Advice
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