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

• Any person including a corporation, partnership, employer, estate, and/or trusts who is required to file 250 or more information returns ( Form 1042-S (PDF), Form 1099, Form 1098 (PDF), Form 1097-BTC (PDF), Form 3921 (PDF), Form 3922 (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. 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.