Can Form W-2 be issued to employees electronically?

 According  to the Internal Revenue Service (IRS) Publication 15-A, employees must consent (either electronically or by paper document) to receive their W-2 electronically. Employers may set up a system to furnish Form W-2, Wage and Tax Statement, electronically and notify employees of all hardware and software requirements to receive the form. An employer may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. To furnish Forms W-2 electronically, the following disclosure requirements must be met, and a clear and conspicuous statement of each requirement must be provided to employees:Employees must be informed that they will receive a paper Form W-2 if consent is not given to receive it electronically. Employees must be informed of the scope and duration of the consent. Employees must be informed of any procedure for obtaining a paper copy of their Form W-2 and whether the request for a paper statement is treated as a withdrawal of their consent to receiving their Form W-2 electronically. Employees must be notified about how to withdraw a consent and about the effective date and manner by which the employer will confirm the withdrawn consent. Employees must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. Employees must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). Employees must be informed of any procedures for updating their contact information that enables the employer to provide electronic Forms W-2. Employers must notify employees of any changes to the employer's contact information.Electronic Forms W-2 must be furnished by the same due date as the paper Forms W-2. For more information on furnishing Form W-2 to employees electronically, see IRS Regulations section 31.6051-1(j).