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If a firm or employer does not meet the $100,000 or $5,000 threshold for electronic filing, are reports still required to be filed on paper?

April 26, 2017electronic employer filing firm meet reports threshold

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If a firm or employer does not meet the $100,000 or $5,000 threshold for electronic filing, are reports still required to be filed on paper?

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Absolutely. The filing requirements and schedules have not changed. Electronic filing is simply a new, additional way of filing in certain cases.