Electronic Filing Requirements
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.
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. *Effective January 2024
- Withholding Forms - W-1, W-2, W-3
- Federal Form 1099 and LMRC Form 1099-SF
- OL-3 Forms - OL-3, OL-3A, OL-3EZ, OL-3EXT
- Family Limited Partnership Exemption
- Venture Capital Exemption
Ways to eFile:
- Upload a bulk file.
- Use the spreadsheet template to import records.
- Manually input each record.
Uploading a Bulk File
- Bulk Filing Steps
Note: Only 1 file can be attached to the web request, you will need to repeat the steps for each file.
- Logon to eMINTS.
- Click the W-2s, 1099s, or Bulk W-1s under the I Want To section.
- Select Upload a Bulk File.
- The system will automatically fill in the contact information for your account.
- Verify the contact information is correct.
- Update any incorrect information.
- Click the Next button.
- Click Add to attach the files.
- Fill out the required information in the Select a File to Attach window.
- Attach your file.
- Click Save.
- Click Next.
- Click Submit. Enter your password as verification to submit the request.
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|
|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?
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?
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.
- What do I do if I get an error when uploading my file?
For clarification on the list of errors received when uploading your file, please use the ‘Send us a message’ link located in the I Want To section of the home screen. Take a screenshot of the error you have received and attach it to our message.
Once we receive the message our team will review your questions and the file. Please allow 24-48 hours for a response.
Steps to sending us a message while logged into eMINTS:
- Take a screenshot of the error message you received.
- Go to the eMINTS Home Screen.
- Click on the Home icon in the upper left corner.
- Click Yes to leave your current screen.
- In the I Want To Section on the home screen click Send Us a Message.
- Choose Message Type: Questions or Concerns
- Enter Bulk Filing Error in the Subject line.
- Enter a detailed question of what you need help with.
- Attach the file with you tried to upload along with the screenshot of your error message.
- Click Submit.