Can a W-2 Be Emailed? IRS Rules for Electronic Delivery

Form W-2, the annual wage and tax statement, summarizes earnings and withholdings from employers. Many ask if this sensitive form can be delivered electronically, especially via email. While traditional paper delivery remains standard, the Internal Revenue Service (IRS) permits electronic furnishing of W-2s, provided specific regulatory conditions are met to ensure security and accessibility for employees.

IRS Regulations on Electronic W-2 Delivery

The Internal Revenue Service (IRS) permits electronic W-2 delivery, as outlined in regulations like 26 CFR § 31.6051-1 and IRS Publication 15-A. Employers can furnish W-2 forms electronically, including via email-related methods, if strict conditions are met. Employees must provide affirmative consent to receive the W-2 electronically, demonstrating their ability to access the form. The electronic format must contain all required information and allow the recipient to access, print, and retain the statement.

Employers must inform employees of their right to receive a paper statement if they do not consent to electronic delivery or later withdraw consent. The deadline for furnishing electronic W-2s is January 31 of the year following the tax year. Direct email of the W-2 as an attachment is generally not advised due to security concerns. However, email notifications directing employees to a secure online portal are a common and compliant practice.

Employer Requirements for Electronic W-2s

Employers must comply with IRS regulations for electronic W-2 delivery. This begins with obtaining affirmative consent from each employee, which can be done electronically or via a paper document that is then electronically confirmed. The consent process must include clear disclosures to the employee, such as hardware and software requirements needed to access the form, and procedures for withdrawing consent. Employers must also inform employees how to request a paper copy and whether such a request is considered a withdrawal of electronic consent.

Employers must use secure delivery methods to protect sensitive employee data. This typically involves secure online portals with encryption and password protection, rather than direct email attachments. Employers must notify employees when their W-2 is available, often through an email notification with instructions on how to access the secure portal. The electronic W-2 must remain accessible on the secure platform through October 15 of the year following the tax year.

Employee Consent and Access

Employees provide affirmative consent to participate in the electronic W-2 process. This consent is typically given through a secure employer portal or designated electronic system, where the employee confirms agreement to receive the form digitally. Before consenting, employees should receive a clear disclosure statement from their employer. This includes the hardware and software needed to access the W-2, how to withdraw consent, and the process for requesting a paper copy.

Once an electronic W-2 is available, employees are notified via email, directing them to a secure online portal to access their statement. Employees can then log in, view, and print their W-2 forms. Employees retain the right to withdraw their consent for electronic delivery at any time, typically through the same portal or by submitting a written request to their employer. If an employee expects an electronic W-2 but does not receive notification by the January 31 deadline, they should contact their employer’s payroll or human resources department.