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.