The IRS allows employers to establish a system to electronically receive Form W-5, Earned Income Credit Advance Payment Certificate. In general, the electronic system must meet the requirements described briefly below:

1. The electronic system must ensure that the information received by the employer is the information sent by the employee. 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 W-5 is the person identified on the form.
2. The electronic submission must provide the employer with exactly the same information as the paper Form W-5.
3. Electronic submission must be signed with an electronic signature by the employee whose name is on the form W-5. The electronic signature must identify the employee submitting the electronic form and must authenticate and verify the submission. Also, the perjury statement must contain the same verbiage as the W-5 form.
4. Upon request by the Internal Revenue Service, the employer must supply a hard copy of the electronic Form W-5 and a statement that, to the best of the employer's knowledge, the electronic Form W-5 was submitted by the named employee.
5. Employers who choose to establish an electronic system for submission of Form W-5 must comply with the applicable record-keeping requirements.
   See Rev. Proc. 98-25, 1998-11 I.R.B. 7
6. This Announcement, 1999-3 I.R.B., applies to Forms W-5 submitted electronically by employees on or after January 19, 1999.