skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

Affordable Care Act
Tax Topic Index

International
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website

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: 12/16/2013

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 income documents. The requirement to use this electronic submission program is as follows:
You can request a waiver, Form 8508 (PDF), Request for Waiver From Filing Information Returns Electronically, from the electronic filing requirement.  You must file Form 8508 at least 45 days before the due date of the return for which you are requesting a waiver.  
If it is the first time you are requesting a waiver for any of the forms listed above, you do not have to provide an explanation.  If you have requested a waiver in the past, however, you have to establish that filing electronically would create an undue hardship.