Can a W2 be Emailed? What the IRS Says

A Form W-2, officially known as the Wage and Tax Statement, is a document employers issue to report an employee’s annual wages and the taxes withheld from their paychecks. This form is essential for employees when they prepare and file their federal, state, and local income tax returns. It summarizes income earned and taxes paid, allowing individuals to accurately report their financial information to the Internal Revenue Service (IRS) and other tax authorities.

IRS Rules for Electronic W-2 Delivery

Employers may furnish W-2 forms in an electronic format, including via email, provided they meet specific requirements outlined by the IRS, in 26 CFR 31.6051-1. The condition for electronic delivery is that the employee must provide affirmative consent to receive their W-2 electronically. This consent must demonstrate the employee’s ability to access the form in the electronic format it will be provided.

Before obtaining consent, employers must provide certain disclosures to the employee. These disclosures must inform the employee that they will receive a paper W-2 if they do not consent to electronic delivery. Employers must also explain:
How to withdraw consent.
Procedures for obtaining a paper copy after consenting.
Hardware and software requirements needed to access and retain the electronic form.

Employees can withdraw their consent at any time. If an employee withdraws consent, the employer must provide a paper W-2. The employer may specify whether the withdrawal takes effect immediately upon receipt or at a subsequent date.

Ensuring the security and confidentiality of electronic W-2 information is an important responsibility for employers. They must implement reasonable measures to protect the data, which often includes using secure online portals or encryption for emailed forms. This ensures that only the authorized employee can access their sensitive tax document.

Electronic W-2s must remain accessible to the employee for a specified period. The employer must ensure access to the electronic statement on a website through October 15 of the year following the calendar year to which the statements relate. This allows employees sufficient time to access their forms for tax filing and other needs.

Other Methods of W-2 Delivery

When electronic delivery is not used, employers use traditional methods to furnish W-2 forms. The most prevalent method involves mailing paper copies of the W-2 to the employee’s last known address. Employers must mail these forms by January 31 of the year following the tax year.

Many employers also provide W-2 access through secure online portals. These platforms, often managed by payroll service providers, require employees to log in with unique credentials to view and download their W-2. While these portals offer electronic access, they still fall under the IRS rules for electronic delivery, requiring employee consent and security measures.

A less common option is in-person pickup of W-2 forms. This method is offered to employees who work on-site and can retrieve their document from the employer’s office. Regardless of the method, employers must ensure that employees receive their W-2 forms promptly to facilitate timely tax filing.