I have a small business. Am I required to file Forms W-2 electronically

I have a small business. Am I required to file Forms W-2 electronically

I have a small business. Am I required to file Forms W-2 electronically?
 
Answer:
In an effort to make tax administration more efficient, the Service has created an electronic filing program for many information returns. Any person, including a corporation, partnership, employer, estate and/or trust who is required to file 250 or more information returns for any calendar year must file these returns electronically:

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. All other entities that file 250 or more Forms 8966 for any calendar year are required to electronically file Forms 8966.)
The 250-or-more e-file requirement applies separately to each type of form.

Forms W-2 are electronically filed with the Social Security Administration. For specifications for electronic filing of Forms W-2 with the Social Security Administration, visit SSA.gov/employer  or call 800-772-6270.

For information on requesting a waiver from the electronic filing requirement, see:

Form 8508, Request for Waiver From Filing Information Returns Electronically (Forms W-2, W-2G, 1042-S, 1097-BTC, 1098 Series, 1099 Series, 3921, 3922, 5498 Series, and 8027, or ACA Forms 1095-B, 1095-C or an Authoritative Transmittal Form 1094-C (Refer to Instructions for Form 1094-C and 1095-C))PDF,
Form 8508-I, Request for Waiver From Filing Information Returns Electronically (For Form 8966)PDF, and
The Instructions for Form 8955-SSAPDF