The IRS does not have free W-2 form filing. Electronic W-2 form filing is available through the Social Security Administration website. A PDF file of the W-2 packet can be downloaded from the IRS website.
The W-2 form should be submitted to the appropriate city, local or state tax entity unless transmitting online. Employers filing W-2 forms for 250 employees or more are required to transmit W-2 forms online unless given a pre-approved waiver. Additional information for employers on the transmission of W-2 forms is available on the IRS website and the Social Security Administration website. Employers are required to hold all W-2 forms for a minimum of four years.