Does t4 form have to be mailed

In the United States, the IRS requires that Form T4 (Statement of Remuneration Paid) be filed electronically, unless you are a small employer with 10 or fewer employees. In that case, you can file on paper.

Here are the filing requirements for Form T4:

• Electronic filing: If you have 11 or more employees, you must file Form T4 electronically using the Electronic Filing of Information Returns (EFIR) system.
• Paper filing: If you have 10 or fewer employees, you can file Form T4 on paper. You can obtain the form from the IRS website or by calling the IRS at 1-800-829-3676.

It's worth noting that even if you are allowed to file on paper, you may still need to file electronically if you are required to file other information returns, such as Form W-2, electronically.

Additionally, if you are a small employer with 10 or fewer employees, you may want to consider filing electronically anyway, as it can be more convenient and efficient than filing on paper.