W-2 Reporting Requirements

Beginning with Tax Year 2024, employers issuing 10 or more Forms W-2 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 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.