As of January 2009, taxpayers or preparers that file 25 or more Forms W-2, Forms W-2G, Forms 1099-R and Forms 1099-Misc must transmit informational returns electronically using DRS’s Taxpayer Service Center.

• IP 2012(22), Forms 1099-R, 1099-MISC, and W-2G Electronic Filing Requirements for Tax Year 2012
  (DRS no longer requires the filing of Form 1099-S or Form 1098.)
• IP 2012(23), Form W-2 Electronic Filing Requirements for Tax Year 2012.

DRS may waive the electronic reporting requirement if an employer can show hardship. To do so, the employer must complete and submit Form CT-8508, Request for Waiver from Filing Informational Returns Electronically to DRS on or before January 17, 2013. If a waiver is granted, the informational returns must be submitted on a CD rather than paper. DRS no longer accepts magnetic media including cartridges or cassettes.

• If the waiver request is approved, payers filing 1099-R, 1099-MISC, and W-2G Informational returns must submit them using Form CT-4804, Transmittal of Informational Returns Reported on CD.
• If the waiver request is approved, employers submitting their W-2 forms on CD, must submit them using CT-6559, Submitter Report for Form W-2 CD Filing.