EMPLOYER’S GUIDE
This requirement may be waived by IRS for one year. Waiver requests should be filed with IRS on Form 8508 (Request for Waiver from Filing Information Returns on Magnetic Media). If you file electronically, do not send paper copies of Form . W-2 (Copy A) and Form W-3, or W-2C (Copy A) or Form W-3C to SSA. ................
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