The IRS issued Notice 2021-52, an annual notice providing updated special per diem rate information for the federal fiscal year starting October 1, 2021. Because employees may not claim itemized deductions for unreimbursed business expenses, including travel expenses, per diem rate information applies only to self-employed taxpayers and to employers’ accountable plans and other travel guidelines.

Beginning in 2022, if you send 100 or more W-2s you must send them electronically

The Taxpayer First Act mandates electronic filing of IRS forms including W-2s