Electronic Filing Requirements
*Effective January 2024
For Taxpayers: Any employer, employee, business entity, and third-party payroll reporting agent, natural person, or other taxpayer who files more than 25 returns, forms, or reports per year must file the following forms electronically.
- Withholding Forms - W-1, W-2, W-3
- Federal Form 1099 and LMRC Form 1099-SF
For Tax Preparers: Any tax return preparer that files, or reasonably expects to file, 10 or more returns, forms, or reports per year must file the following forms electronically.
- Withholding Forms - W-1, W-2, W-3
- Federal Form 1099 and LMRC Form 1099-SF
- OL-3 Forms
- Family Limited Partnership Exemption
- Venture Capital Exemption
All returns/reports must be filed on or before the due date to avoid additional penalties and interest for late filing. Any person who fails to comply with the electronic filing requirements will incur a minimum penalty of $500.00 or $5.00 for each return, report or document not filed electronically, whichever is greater.
| Tax Type | Filing Specifications for Tax Year 2021 | Filing Specifications for Tax Year 2022 |
| Quarterly Withholding Return | W-1 | W-1 |
| Wage and Tax Statement | W-2 | W-2 |
| Annual Reconciliation | W-3 | W-3 |
| Statement of Non-Employee Compensation | 1099 | 1099 |
| ACH Credit Authorization | ACH Credit | ACH Credit |
Templates (effective 1/1/2023): Download the most recent template for uploading 1099s and W-2s.
Frequently Asked Questions
- I am not sure how to generate a bulk upload file in accordance with LMRC’s specifications. Can the LMRC assist me?
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Yes. Submit the Electronic Filing Mandate Compliance Contact Form and include all requested information that is currently available along with any other relevant information about your data. The LMRC will review your current state, assess possible solutions for satisfying the bulk upload requirements, and contact entities when resources are available to focus on their specific case.
- Can the LMRC recommend or provide a list of software solutions capable of meeting the bulk upload filing requirements?
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No, the LMRC does not recommend software solutions. The source of data received is limited to the owner of the records and does not identify the software used to generate the data.
