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

Secure Electronic Filing of W-2 & 1099 Forms

Electronic Filing Requirements
General Information

Forms W-2, 1099-MISC, 1099-R and W-2G are required to be filed electronically with DRS.   If you are submitting 24 or fewer Forms W-2, 1099-MISC, 1099-R or W-2G  click here for Information Return Filing Update.

File Layout
  • IP 2015(10)Forms 1099-R, 1099-MISC, and W-2G Electronic Filing Requirements for Tax Year 2016
    (DRS no longer requires the filing of Form 1099-S or Form 1098.)
  • IP 2016(13), Form W-2 Electronic Filing Requirements for Tax Year 2016.
Waiver Request Information
DRS may waive the electronic reporting requirement if an employer or payer can show hardship. To do so, you must complete and submit Form CT-8508, Request for Waiver from Filing Information Returns Electronically, to DRS at least 30 days before the due date of the information return. DRS will only notify you if your request is denied. If a waiver is granted, the information returns must be submitted on a CD rather than paper. DRS does not accept magnetic media including cartridges or cassettes.
  • If the waiver request is approved, payers filing 1099-R, 1099-MISC, and W-2G must submit them with Form CT-4804, Transmittal of Information Returns Reported on CD, by the last day of February.
  • If the waiver request is approved, employers must submit Forms W-2 with Form CT-6559 , Submitter Report for Form W-2 CD Filing, by January 31.
Due Date  
  • The due date to submit Forms W-2 to DRS is January 31.
  • The due date to submit Forms 1099-MISC, 1099-R and W-2G electronically to DRS is March 31.  The due date to submit Forms 1099-MISC, 1099-R and W-2G other than electronically to DRS is the last day of February. Exceptions to the electronic filing requirement are in General Information and Waiver Request Information above.
FAQ's
  • Electronic Filing Informational Returns FAQ's
More Information
To File

Employers or Payers

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