Labor & Employment E-lert - Furnishing Electronic W-2 Forms Requires Consent

January 12, 2018

As the time approaches for providing W-2 Forms and as many employers have moved to electronic records, companies should ensure compliance with the IRS requirements for furnishing W-2’s electronically. The IRS has for some time allowed employers to provide W-2's in an electronic format instead of paper format. Employers that do so must comply with the specific IRS requirements regarding electronic W-2’s and employees must provide consent to receive an electronic W-2 instead of a paper copy. Information on the requirements is contained in IRS Publication 15-A Employer’s Supplemental Tax Guide (at page 4) and on the IRS website.


Susan T. Spradley
GrayRobinson, P.A.
301 East Pine Street
Suite 1400
Orlando, Florida 32801
P: 407-843-8880
F: 407-244-5690

David Ottinger
GrayRobinson, P.A.
401 East Jackson Street
Suite 2700
Tampa, Florida 33602
P: 813-273-5000
F: 813-273-5145