How should an employer go about obtaining an individual's consent to send Section 6055 statements electronically?

Author: Gloria Ju

Consent must be obtained in a way that reasonably demonstrates the individual is able to access the statement in the electronic format in which it will be furnished. For example:

  • Individuals may provide consent and access statements in response to a notice on a website; or
  • Employers may simultaneously request consent to receive an electronic Section 6055 statement along with other statements, but each form must be specifically referenced in the request.

A general consent to receive statements electronically is not permitted because it does not reasonably demonstrate that the individual can access the Section 6055 statement in an electronic format.