Taxpayer First Act
The Taxpayer First Act, which became Public Law 116-25 in July 2019, requires more employers to file W-2s or W-2Cs electronically. Although the IRS has not yet issued formal regulation on the implementation, here is the tentative schedule:
- By midnight on January 31, 2022, employers who file 100 or more W-2s or W-2Cs will have to send W-2s or W-2Cs to SSA electronically.
- By midnight on January 31, 2023, employers who file 10 or more W-2s or W-2Cs will have to send W-2s or W-2Cs to SSA electronically.
When the IRS issues formal guidance on implementing this new law, the above date may change. The IRS has the authority to penalize any employer who does not file electronically if they meet the threshold.
Choices of how to file electronically
- SSA offers a free product called W2 Online. It looks like a paper W-2 form, but it allows you to fill it in via SSA’s website.
- If you currently use software to create your W-2 forms, check to see if it can create a file in the "EFW2" format. You can upload your file in this format for free using SSA’s Business Services Online. .
- You can hire a third party who will prepare your W-2s and send them to SSA electronically on your behalf. There is normally a fee charged by the third party.
SSA does not recommend any particular third party. However, the IRS maintains a list of approved Modernized eFile providers.
- Registration and Access to Services
- Business Services Online Tutorial
- Taxpayer First Act Infographic
Need more? Check our frequently asked question for more information.
Web Service for Third Parties and Developers
The Electronic Wage Reporting Web Service (EWRWS) is for developers of payroll and tax reporting software, as well as payroll service providers, who wish to develop a web service client for filing wage reports electronically with SSA in the EFW2 format.