If you file your Form 1040 or 1040-SR electronically, you do not need to send copies of your Forms W-2 to the IRS. Instead, you should keep them for your records. This is consistently stated across multiple IRS publications and instructions, emphasizing that while electronic filing eliminates the need to submit physical copies of Forms W-2, it is important to retain these documents for your personal records.
Sources:
Publication 17 (2023)
Instructions for Form 1040-SS (2023)
Publication 519 (2023)
Instrucciones para el Formulario W-3PR (Instructions for Form W-3PR) (2023)
General Instructions for Forms W-2 and W-3 (2024)
1040 (2023)
Instructions for Forms W-2AS, W-2GU, W-2VI, and W-3SS (2011)