Electronic W-2 Form Policy

Benefits of Receiving W-2 Electronically:

Access from anywhere, anytime you have Internet access.

Access is available at the same easy-to-use, secure website where employees already access their pay stubs.

Employee may print multiple copies at their convenience.

Beginning with the 2012 W-2s, all employees will have the capability of viewing/printing their W-2 on Shift Solutions at www.rsishifts.com.

On Shift Solutions:

Your W-2 can be accessed using any computer with internet access.

You may retrieve your electronic W-2 via the dedicated W-2 portal on Shift Solutions at www.rsishifts.com.

Your electronic W-2 will be available by January 31 each year your consent is active.

Hardware & Software Requirements: to Access Shift Solutions and Print W-2

#1 PC or Mac connected to the internet with a printer attached

#2 Internet Explorer 8+, Google Chrome, & Safari 5+

#3 Adobe Reader

Terms & Conditions:

If you file your tax returns on paper, you will be required to print multiple copies of the electronic W-2 and attach it to your federal, state, and local tax returns.

Federal regulations require that your current year W-2 be available online until October 15 of the subsequent year.

Electronic W-2 Form Policy

Employee Consent:

When you consent to receive your W-2 electronically, you will not receive a paper copy of your W-2 and your election will be valid for all subsequent years unless revoked by you, you leave your current employer, or this service is not supported in a future tax year.

By consenting to receive your W-2 electronically you are agreeing to be responsible to print all copies necessary for filing year-end taxes and for any other purposes.

If you do not consent to receive your W-2 electronically, a paper version will be printed and mailed to you by January 31 of each year.

Withdrawal of Consent:

If you decide to revoke your consent to receive yourW-2 electronically you must do so before January 10th of the following year. You must do this by using the Shift Solutions portal or by writing (either electronically or on paper) a Withdrawal of Consent Letter to your employer. The Withdrawal of Consent letter must be received before January 10th of the subsequent year and can be located on Shift Solutions at www.rsishifts.com.

To receive a paper copy of your W-2 after the January 10th deadline passes you must also revoke your consent in Shift Solutions by unchecking the consent box and submitting a Request for Paper W-2 form found on Shift Solutions.

When consent has been withdrawn federal law mandates that you be notified of the date in which the withdrawal of consent takes effect. Your employer has chosen to communicate this via electronic mail (email). If you need to update your contact information please contact your employer to do so.

Hardware & Software Requirements: to Access Withdrawal of Consent Letter:

#1 PC or Mac connected to the internet with a printer attached

#2 Internet Explorer 8+, Google Chrome, Safari 5+ or Firefox browser

#3 Adobe Reader

Electronic W-2 Form Policy

Your employer must notify you when your W-2 is available on Shift Solutions at www.rsishifts.com and will do so via email. The email notification will contain "IMPORTANT TAX RETURN DOCUMENT AVAILABLE" in the subject line as required by federal regulations. The notice will reiterate the detailed instructions and system requirements necessary to access and print your W-2, as well as withdrawal consent after the W-2 has been printed.

For more information please review the links below:

IRS Publication 15-A

Furnishing Form W-2 to employees electronically.

http://www.irs.gov/publications/p15a/ar01.html

Federal Regulations (C.F.R):

Title 26 - Internal Revenue

- 31.6051-1 Statements for employees. http://www.ecfr.gov/cgi-bin/text-idx?c=ecfr&SID=856e742ee82d269f788584c83ad09e25&rgn=div8&view=text&node=26:15.0.1.1.2.7.15.21&idno=26