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Magnetic Media Filers

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

Answer:   
  • 11/30/2008If you (corporations, partnerships, employers, estates, and trusts) are 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, you must file these returns electronically.
  • The 250-or-more requirement applies separately to each type of form.
  • You can request a waiver from the electronic filing requirement.  You must submit this request at least 45 days for more than 1 tax year at a time.

Additional Information:
Category: Magnetic Media Filers



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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224


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