As the time approaches for providing W-2 Forms and as many employers have moved to electronic records, companies should ensure compliance with the IRS requirements for furnishing W-2’s electronically. The IRS has for some time allowed employers to provide W-2's in an electronic format instead of paper format. Employers that do so must comply with the specific IRS requirements regarding electronic W-2’s and employees must provide consent to receive an electronic W-2 instead of a paper copy. Information on the requirements is contained in IRS Publication 15-A Employer’s Supplemental Tax Guide (at page 4) and on the IRS website.