Electronic Payee Statements

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.

The latest form for Electronic Payee Statements expires 2026-07-31 and is listed under ICR 202301-1545-022.