Magnetic Media Requirements

If you are a payroll provider or have 250 or more employees you must electronically transmit your W-2s. Click here for more information.

If you are not a payroll provider and have less than 250 employees you are not required to send us copies of:

Federal Form, W-2, Wage and Tax Statement
Federal Form, W-2G, Certain Gambling Winnings, and
Federal Form 1099R, Distributions from Pensions, Annuities, Retirement or
Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Employers who do not meet the requirements to electronically transmit their W-2s but wish to are strongly encouraged to register and electronically transmit their files.

If you choose not to electronically transmit your W-2s, you must continue to maintain employee W-2, W-2-G, and 1099R records for a period of three years from the due date or payment date, whichever is later. Each year the 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 at: http://www.socialsecurity.gov/employer/pub.htm. Illinois requires you to submit the following records: RA (Submitter Record), RE (Employer Record), and the RS (State Record) in the MMREF format. When completing the information, please complete all fields listed in the formats, if possible.

For more information please see Publication 110, IL-W-2 Requirements.