Technically, yes, but that does not mean that you should do it. Form W-2 contains sensitive employee information. The Internal Revenue Service outlines strict guidelines for secure electronic distribution. The IRS does not list email distribution as a secure method for sending tax or wage documentation.
You should not email any W-2 forms, but you can distribute electronic forms in other ways. Take a few steps to secure the required permission to electronically send Form W-2.
Step 1 – Request written consent from your W-2 recipient. Make sure that they do not withdraw their consent before they receive a statement.
Step 2 – Send your recipients any specific notices. Let your recipients know if you change your distribution method.
Step 3 – Keep all electronic forms accessible. Use an employee self-service portal or a similarly encrypted method to give recipients long-term access.
Employees may choose to not consent to electronic deliveries for their Form W-2. Inform these workers that you will manually send paper copies of any W-2 form up to and unless they change their mailing preference. Make information returns available to recipients by Jan. 31 of the year that follows the year of payment. Notify all electronic recipients once their statement is available.
We handle form distribution with our W-2/1099 Forms Filer software. Call our customer support team at (405) 340-0697 to improve how you send encrypted reports directly from your software.
Software Solutions from AMS
Our W-2 and 1099 Forms Filer is our only required platform. From there, users pick the services they need. Choose from the tools below to build out your customized accounting software.
