You must agree to receive the Form W-2
(PDF) in an electronic format.
Prior to, or at the time of, your consent, your employer must provide you a disclosure statement containing specific disclosures.
Additionally, the electronic version of the Form W-2
(PDF) must contain all required information and comply with applicable revenue procedures relating to substitute statements to recipients.
If the statement is furnished on a Web site, then your employer must notify you, via mail, electronic mail, or in person, that the statement is posted on a Web site and provide instructions on accessing and printing the statement.