W-2 Reporting Requirements

Employers issuing 10 or more Forms W-2 during a calendar year must file electronically. Taxpayers may file electronically using the EFW2 Format and Guidelines prescribed by the Social Security Administration and Internal Revenue Service (EFW2). Alternatively, employers that are unable to upload an EFW2 file may manually enter the required W-2 data for each employee in MyAccount.

Employers issuing 9 or less Forms W-2 are encouraged, but not required to remit W-2 forms electronically.

Please note that certain fields for the electronic reporting of W-2s (EFW2) require employers to report for each employee every municipality for which tax was withheld or should have been withheld. If submitting paper W-2s, each municipality for which tax was required to be withheld should be remitted separately or provided on a supplemental report.

Use W-2 Reporting Specs for RITA specific field requirements for electronic reporting and information on paper W-2 reporting. The Agency does NOT accept submissions on CDs or USB drives. Any CDs or USB drives submitted will be immediately destroyed. The Bulk Tax Filing Program provides information for submitting W-2s for Multiple Employers.

For electronic W-2 submission, you are required to validate your EFW2 file to ensure compliance with RITA’s specifications and requirements.

Download the W2 File Test Application to test the electronic submission of W-2s. Otherwise, login to MyAccount and Submit W-2s. If your file validates to RITA’s specifications and requirements, your W-2 file will automatically be submitted.