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Why are Forms W-3 (W-3c) not required when filing electronically?

April 26, 2017electronically filing forms W-3

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Why are Forms W-3 (W-3c) not required when filing electronically?

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When filing electronically, the information normally reported on Form W-3 (W-3c) is already part of the W-2 (W-2c) e-file submission in the total records portion of the file.