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.

You will be sent a letter that provides instructions and Form 4852 (PDF), Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. The Form 4852 may be used in the event that the employer does not provide you with the corrected Form W-2 in time to file your tax return.

Your employer's name and complete address, including zip code, employer identification number (if known - see prior year's Form W-2 (PDF) if you worked for the same employer), and telephone number,

Your name, address, including zip code, social security number, and telephone number; and

An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible.