DRS: Secure Electronic filing of W-2 and 1099 Forms

Secure Electronic Filing of W-2 & 1099 Forms

Electronic Filing Requirements for Informational Returns
General Information

New:  Effective for tax periods beginning on or after January 1, 2014, all taxpayers are required to file all Form(s) W-2, W-2G, 1099-R, 1099-

Misc, or W-2G electronically regardless of how many forms are filed. These forms can be transmitted electronically using the DRSís Taxpayer Service Center (TSC).

File Layout
  • IP 2014(16)Forms 1099-R, 1099-MISC, and W-2G Electronic Filing Requirements for Tax Year 2014
    (DRS no longer requires the filing of Form 1099-S or Form 1098.)
  • IP 2014(17), Form W-2 Electronic Filing Requirements for Tax Year 2014.
Waiver Request Information
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 15, 2015. 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.
Due Date
  • For employers and payers electronically filing annual informational returns, the due date is last day in March.
  • For employers and payers not electronically filing annual informational returns, the due date is last day in February.
FAQ's
  • Electronic Filing Informational Returns FAQ's
To File

Employers or Payers

Tax Preparers registered with DRS as Third Party Bulk Filers (TPBF)