Yes, your employer may provide you with your Form W-2 electronically, but certain conditions must be met.
- Employee Consent: You must consent to receive your Form W-2 electronically. This consent can be given either electronically or through a paper document. Without your consent, your employer cannot furnish the Form W-2 electronically.
- Notification Requirements: Your employer must inform you of several key points:
- You will receive a paper Form W-2 if you do not consent to receive it electronically.
- The scope and duration of your consent.
- The procedure for obtaining a paper copy of your Form W-2 and whether requesting a paper copy will be treated as a withdrawal of your consent to receive the Form W-2 electronically.
- How to withdraw your consent and the effective date and manner by which the employer will confirm the withdrawn consent.
- That the withdrawn consent does not apply to previously issued Forms W-2.
- Any conditions under which electronic Forms W-2 will no longer be furnished, such as termination of employment.
- Procedures for updating your contact information to ensure you can receive the electronic Form W-2.
- Technical Requirements: Your employer must notify you of all hardware and software requirements necessary to access and retain the electronic Form W-2.
- Due Date: The electronic Form W-2 must be furnished by the same due date as the paper Form W-2, which is generally January 31 of the following year.
By meeting these requirements, your employer can legally provide your Form W-2 electronically.
Sources:
Publication 15-A (2024)
Publication 15-B (2024)
Instructions for Forms 1094-C and 1095-C (2023)
General Instructions for Certain Information Returns (2023)
General Instructions for Forms W-2 and W-3 (2024)
Instructions for the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY (06/2022)
Instructions for Forms W-2AS, W-2GU, W-2VI, and W-3SS (2011)
