Is it legal to email W-2 forms? The short answer is: no. The IRS does not include email as a secure or legal way to distribute tax and wage forms. The forms, often W-2 or 1099, can be:
- Delivered electronically via a payment portal
- Mailed as hard copies to the employee
We will break down what you need to know about worker consent for tax form distribution and how Advanced Micro Solutions’ base W-2/1099 Forms Filer software program can help make the entire process easier for you.
Worker Consent for W-2 or 1099 Electronic Delivery
It is not legal to send a W-2 form electronically to an employee that has not consented to that delivery, or if the employee has revoked their consent. If an employee does not consent to an electronic delivery of their W-2 form, then you must inform them that they will receive a paper copy of the W-2 form. Manual delivery means that you must mail the form to the employee.
Sometimes updates to company software can affect access to electronic W-2 forms. Employees must be informed if a software update includes changes to their tax form access. If you decide to change software systems, you must again receive consent from employees to provide W-2 forms electronically via the new program.
When Should You Distribute W-2 and 1099 Forms?
Employers must provide employees and independent contractors with their W-2 or 1099 forms, respectively, by January 31st of that tax year.
This deadline is for both paper and electronic forms. Is it legal to email 1099 forms? No. You follow the same distribution protocol for 1099 forms as you would for W-2 forms.
Most importantly, you must securely send the W-2. Is it legal to email W-2? No, because that is not a secure portal for tax information even if your employee consents to an email delivery. Our tax software gives your company an online payment portal to electronically deliver W-2s.
AMS Payroll Can Improve Form Distribution
When we talk about the question, “Is it legal to email W-2 forms?” we must note one simple fact.
Even if email was a legal avenue for tax forms, it would not suit your needs.
AMS Payroll can help with form distribution for all of your employees and contractors. Our add-on payroll module can interact with the W-2/1099 Forms Filer. It can change how you distribute your end-of-year tax and wage forms.
The payroll module exports data to our W-2/1099 Forms Filer to produce year-end tax forms. This process is simple and only takes a few clicks. Our E-Filer will electronically file company W-2 and 1099 forms to the IRS and/or SSA at the end of a tax year.
The W-2/1099 Forms Filer supports:
- W-2 forms
- W-3 forms
- All 1099 forms
People Also Ask
- What are the most secure online tax filing features? – Updating your software and staying vigilant about scams will better ensure that an employees’ W-2 information remains secure and confidential. In 2025, common tax scams can include Form W-2 fraud, email and text message impersonation, and COVID-19 pandemic schemes.
- Can employers insist on sending electronic versions of W-2 forms? – No, it is required that you send a manual W-2 form if that is the wish of the employee. Current or former employees can and likely will reach out to the IRS if you refuse to oblige their requests.
Our tax software will help you keep your company’s financial information secure and accessible. The tax season will be easier if you have the proper electronic tools to distribute and file all W-2 forms. Download our free 1099-etc Demo software today and get started.