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Electronic Filing Requirement for W-2 Forms

The Department of Revenue has changed the electronic filing requirement threshold for W-2 forms. Employers who file 10 or more W-2 forms with the department are now required to file those forms electronically.

The change is in effect for Tax Year 2018 filings. Employers should visit e-TIDES, the department’s online system for business taxes, to file their Annual Withholding Reconciliation Statement (REV-1667). The REV-1667 must be filed by January 31. Copies of the individual wage withholding statement (W-2) must also be filed electronically with the form REV-1667.

Employers should know that the department will grant a waiver for the 2018 tax-filing season with regard to the electronic filing requirement, but it is encouraging employers to take advantage of this option, which is quick, easy and secure.

This change is part of a larger effort to embrace technology to better serve taxpayers and update departmental operations. The department gains many efficiencies in processing by shifting from paper to electronic records.

To this point, the department continues to receive a large number of W-2 records via fax and on compact discs. It takes significant information technology resources to manually transfer these records into the department’s computer systems. In addition, if an employer submits paper W-2s, the department must use an entirely manual process to key the taxpayer’s information into its systems. This slows processing times and increases the potential for error.

The move toward more electronic filing also helps the department increase the security of taxpayer data and safeguard against tax refund fraud. The change is also in line with other electronic filing requirements the department has implemented for other returns and informational statements. 

If you have any questions regarding the electronic filing, please visit the Department’s Business Taxes e-Services Center at www.revenue.pa.gov or call 717-787-7635.