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FAQ
  1017e/Employer File Submission
How do I choose which way to file on the internet...by 1017e or EFS?
 
Answer:
The process which you use is entirely up to you, but as a general rule of thumb, Employers that were previously filing paper reports will want to use the 1017e process, and those that were filing wages by Magnetic Tape will want to use the EFS (Employer File Submission) process.

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