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.