Effective in 2010 for 2009 forms W-2 and W-2C, payroll companies and employers with 250 or more employees must electronically transmit the forms W-2 and W-2C using the Social Security Administration's EFW2 and EFW2C format. CD-ROMs, DVD-ROMs, tapes, cartridges, and other forms of magnetic media will not be accepted.
Employers who have fewer than 250 employees are not required to submit W-2s. Employers who have fewer than 250 employees but wish to electronically file their employees' W-2s are strongly encouraged to do so. You must, however, continue to maintain employee W-2s and W-2C records for a period of three years from the due date or payment date, whichever is later. Each year the Illinois Department of Revenue requests these records from a sample group of employers. In the event the department asks for your W-2 records, you must submit the information requested.
If you are requested to submit the W-2 information, the format used will be the same as that required by the Social Security Administration (MMREF format). The specific formats are outlined on their web site.