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Electronic Submission of Forms W-4 and W-5 |
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An employer can set up a system to electronically receive Forms W-4 and W-5.
If you establish an electronic system to receive these forms, you do not need to process that form in a paper version. The electronic process must follow the following requirements:
• The electronic system must make sure that the information received by the payer is the information sent by the payee. The design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form.
• Must provide exactly the same information as the paper form.
• Electronic submission must be signed with an electronic signature by the payee whose name is on the form. The electronic signature must be the final entry in the submission.
• If requested by the IRS, you must furnish a hard copy of any completed electronic form to the IRS and a statememt that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form.
• You must meet all record-keeping requirements that apply to the paper forms.
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