Electronic media filers

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)

• Tax Topic 752 - Filing Forms W-2 and W-3
• Tax Topic 801 - Who must file information returns electronically
• Tax Topic 803 - Electronic filing waivers and exemptions and filing extensions