Technically, yes, but that does not mean that you should do it. Form W-2 contains sensitive employee information. The Internal Revenue Service outlines its 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 to recipients.
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 not to 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.
In 2025, the IRS determined that 82.5% of all filings (more than 219.9 million returns and other forms) were filed electronically for fiscal year 2024. An overwhelming switch toward making the filing process digital might suggest seeing if you can get employees on board in other areas.
People Also Ask
- Can recipients request a digital copy of their W-2? – Yes, even if an employer provides paper forms, recipients can request an electronic version. It is still up to the employer to determine how they will distribute forms and they must still receive consent from any of their recipients.
- Can an employer re-send a W-2 form electronically if the recipient lost the original paper copy? – Yes, employers can send missing forms electronically if the recipient gives their consent to receive them that way.
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. You can also download our free 1099-etc Demo software to learn more.