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Will the Revenue Administration Division consider waiving a penalty or the 25 or more filing requirement? Yes. The Revenue Administration Division may consider granting a one-time waiver of the penalty or a one-time waiver of the filing requirement if you can show hardship as a reason for not filing electronically. Requests for a waiver from the requirement to file Forms W-2 electronically, based on hardship or extenuating circumstances, can be sent to: Michael J. Melen, Manager , Electronic Processing Revenue Administration Division |
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