Electronic test files for Form 8027 may be submitted between October 1st and February 15th. Magnetic test files for Form 8027 may be submitted between October 1st and December 15th. Separate reporting to those states is not necessary. W-2G Magnetically or Electronically . Substitutes must contain all information requested on the original forms including the affidavit and signature line.
Photocopies are acceptable but an original signature is required.
W-2G is due to IRS by February 28. Include the TCC in all correspondence.