W-2 Reporting Requirements

Employers issuing 250 or more Forms W-2 or 1099-MISC during a calendar year must file electronically using the EFW2 Format and Guidelines prescribed by the Social Security Administration and Internal Revenue Service (EFW2). Employers issuing 249 or less Forms W-2 or 1099-MISC 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.

For electronic W-2 submission, you are required to validate your EFW2 file to ensure compliance with RITA's specifications and requirements. RITA provides two options to test the electronic submission of W-2s:

  • Login to MyAccount to Test and Upload W-2 EFW2 file. After the verification is complete, you can electronically submit your W-2's securely through this online application.
  • Download the W2 File Test Application