Efile Electronic Reporting (EFile)

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Any corporation, partnership, employer, estate, and/or trust, who is required to file 250 or more information returns or annual wage reports must file electronically (EFile) or risk the possibility of a penalty. Information returns are transmitted through the IRS FIRE System; Affordable Care Act (ACA) 1094/1095 returns are transmitted through the Affordable Care Act Information Returns (AIR) Program; Annual wage reports are transmitted through the SSA Business Services Online (BSO). In each case, a compliant transmittal file (i.e. a collection of information returns, ACA returns, or annual wage reports formatted pursuant to IRS or SSA specifications) is required.

 

Account Ability creates compliant transmittals as follows: Information returns 1098, 1099, 3921, 3922, 5498, and W-2G are always written to IRS Pub. 1220 compliant transmittal files named IRSTAX; Annual wage reports W-2 (W-2C) are always written to SSA EFW2 (EFW2C) compliant transmittal files named W2REPORT; ACA returns 1094/1095 are always written to IRS Pub. 5165, 5258 compliant transmittal files whose names are managed by the Manifest Management and Testing module.

 

IRSTAX: A single IRSTAX transmittal can contain any combination of information returns for any number of filers. By default, IRSTAX is created in the folder IRS, which is located within Account Ability's installation folder. IRSTAX transmittals are ultimately filed with The IRS FIRE System, either directly or via Account Ability's (Optional) EFILE Service.
Click here for Simple EFILE Instructions

 

W2REPORT (W-2): A single W2REPORT transmittal can contain W-2s for any number of employers. By default, W2REPORT is created in the folder SSA_W2, which is located within Account Ability's installation folder. W2REPORT transmittals are ultimately filed with The Social Security Administration's Business Services Online (BSO), either directly or via Account Ability's (Optional) EFILE Service.
Click here for Simple EFILE Instructions

 

W2REPORT (W-2C): A single W2REPORT transmittal can contain W-2 CORRECTIONS for any number of employers. By default, W2REPORT is created in the folder SSA_W2C, which is located within Account Ability's installation folder. W2REPORT transmittals are ultimately filed with The Social Security Administration's Business Services Online (BSO), either directly or via Account Ability's (Optional) EFILE Service.
Click here for Simple EFILE Instructions

 

ACA Transmittals: A single ACA transmittal contains either 1094/1095-B or 1094/1095-C returns for a single filer. ACA transmittals are managed by the Manifest Management and Testing module where they are manifested and uploaded to IRS AIR either directly or via Account Ability's (Optional) EFILE Service.
Click here for Simple EFILE Instructions

 

The next section, Electronic Reporting Options, discusses the first step in creating or appending a transmittal file.