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For tax year 2011, Electronic Data Transfer (EDT) filers may transmit their files. I am a household employer and file under Schedule H. My employee does. Efw2 file format 2011 calendar. Appendix E - 13.0 – Paper Form W-3/W-2 Boxes and EFW2 Format Fields Cross Reference. If you file 250 or more Forms W-2 during a calendar year, you must file them electronically. This field is valid from 2011 through the current tax. EFW2 or EFW2 format is a type of file used by employers and payroll providers to report w2 forms electronically with the SSA (Social Security Administration). Each year the SSA updates the W-2 electronic filing instructions through what is called the “Specifications for Filing Forms W-2 Electronically” or EFW2. File Specifications for EFW2 (formerly MMREF-1) The EFW2 specifications for file uploads/file exchanges will only provide the annual wage.