there's something about it being optional for: > Employers required to file fewer than 250 Forms W-2 for the preceding calendar year (determined without applic

there's something about it being optional for: > Employers required to file fewer than 250 Forms W-2 for the preceding calendar year (determined without application of any entity aggregation rules for related employers) I'm guessing it's that; pretty sure we have less than 250 employees in the US.