We have also reached the same issue for the first time with payroll exceeding $10 million.  It appears there is no work around with QB - very disappointed in them not dealing with this.  We are looking at IRS approved software to see if we can e-mail.  Not being able to even run the W2 filing report makes things a little more difficult to reconcile.  When I find a software that I think will work, I'll post on this blog.