How do I file W-2s, W-2Cs, and W-3s for my employees?

Employers and third parties can easily file wage reports with us electronically or by paper (limitations apply). The Internal Revenue Service (IRS) has issued final regulations that reduce the electronic filing threshold from 250 W-2s to 10 informational returns, effective January 2024. If you file 10 or more informational returns (such as Forms W-2 or 1099), you must file electronically unless the IRS grants a waiver or exemption.

There are three ways to file electronically:

• Use our free product, W-2 Online, which allows you to file W-2s and W-2Cs right from our Business Services Online (BSO) webpage.
• Use software that produces W-2 forms in the Electronic Filing W-2 (EFW2) format and upload your file on our BSO webpage.
• Use a commercial software product that allows you to file W-2s electronically with us using the software.

Note: You also have the option for a third party to prepare the W-2s and file them electronically with us. The third party normally charges a fee.

More Information
Taxpayer First Act
What's New For 2024
Employer W-2 Filing Instructions & Information
Employer Publications and Forms
Critical Links
Paper Forms W-2 & Instructions