I have searched this and i can't seem to get a firm answer.  I don't prepare a lot of payroll.  As any client that has more than a few employees, uses a payroll company for that.   I don't have any client that has more than 10 W-2s.  If you combined all the clients that I do payroll for, then yes it is more than 10 employees.   I know it is for 1099s combined with W-2s.  Would have two in total as I do have two that have more than 10 in that case.  But, do I have to electronically file for all my clients as combined everything is over 10.  Or just for the two where the combined W-2s/1099s are over then.  Thanks in advance