Can Forms W-2 and/or W-3 be filed electronically?
Yes. If you are required to file 250 or more Forms W-2, an employer must file them electronically unless granted a waiver by the IRS. You may be charged a penalty if you fail to file electronically when required.
Employers with less than 250 Forms W-2 are encouraged to file electronically. For more information about filing online, visit the Social Security Administration's website.