All Withholding filers, including payroll service providers and tax preparers, that submit 100 or more returns or payments per filing period must submit their returns and payments electronically. Businesses that submit 10 or more W-2 and 1099 forms must also submit those forms electronically.
Even if you aren’t required to use an electronic option, you should consider doing so. Filing and paying electronically is faster, easier, and more secure than mailing paper returns and checks.
How to file and pay online