Section 280-RICR-20-55-9.5 - W-2 Informational ReturnsA. Who Must Electronically File Returns1. Every employer that is required to electronically file annual W-2 information to the Social Security Administration, and having a minimum of 25 employees in the State of Rhode Island, is required to electronically file W-2 informational returns with the State.2. Every employer that applies for or receives one or more Rhode Island tax credit(s) is required to electronically file W-2 informational returns with the State.B. Electronic Filing Procedure 1. Please refer to the "W-2 Electronic Filing Requirements" document that is available on the Division of Taxation's website for additional information on how to electronically file W-2 documents.2. The required format is also described in SAA Publication No. 42-007 (Specifications for Filing Forms W-2 Electronically) and any amendments or revisions thereto.280 R.I. Code R. § 280-RICR-20-55-9.5