Labor and 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

This content is for the general education of our readers, and should not be your sole source of information in handling a legal issue, nor should you substitute it for legal advice, which relies on specific factual analysis and the laws of the relevant jurisdictions. This content is not intended to create, nor does its receipt constitute, an attorney-client relationship. If you have specific questions, consult your GrayRobinson representative or other competent legal counsel.