In general, under these regulations, a
person required to furnish a statement on Form W-2 under Code
sections 6041(d) or 6051, or Forms 1098-T or 1098-E under Code
section 6050S, may furnish these statements electronically if the
recipient consents to receive them electronically, and if the
person furnishing the statement (1) makes certain disclosures to
the recipient, (2) annually notifies the recipient that the
statement is available on a web site, and (3) provides access to
the statement on that web site for a prescribed period of
time.
US Code:
26
USC 6041(d) Name of Law: Information at source
US Code: 26
USC 6051 Name of Law: Receipts for employees
US Code: 26
USC 6050S(a) Name of Law: Returns relating to higher education
tuition and related expenses
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.