Corrected statement. If the employer has corrected an employee's statement and the original statement was furnished electronically, the employer must furnish a corrected statement to the employee electronically. If the original statement was furnished through a website posting, the employer must notify the employee that it has posted the corrected statement on the website in the same manner as the employee was originally notified within 30 days of the posting. The corrected statement or the notice must be furnished by mail or in person if- (A) An electronic notice of the website posting of an original statement or the corrected statement was returned as undeliverable; and (B) The employee has not provided a new email address. Access period. Statements furnished on a website must be retained on the website through October 15 of the year following the calendar year to which the statements relate (or the first business day after October 15, if October 15 falls on a Saturday, Sunday, or legal holiday). The employer must maintain employee access to corrected statements that are posted on the website through October 15 of the year following the calendar year to which the statements relate (or the first business day after such October 15, if October 15 falls on a Saturday, Sunday, or legal holiday) or the date 90 days after the corrected forms are posted, whichever is later. Paper statements after withdrawal of consent. An employer must furnish a paper statement if an employee withdraws consent to receive a statement electronically and the withdrawal takes effect before the statement is furnished. A paper statement furnished after the statement due date under this is timely if furnished within 30 days after the date the employer receives the withdrawal of consent. [Enter Version Date]
Corrected statement. If the employer has corrected an employee's statement and the original statement was furnished electronically, the employer must furnish a corrected statement to the employee electronically. If the original statement was furnished through a website posting, the employer must notify the employee that it has posted the corrected statement on the website in the same manner as the employee was originally notified within 30 days of the posting. The corrected statement or the notice must be furnished by mail or in person if- (A) An electronic notice of the website posting of an original statement or the corrected statement was returned as undeliverable; and (B) The employee has not provided a new email address. Access period. Statements furnished on a website must be retained on the website through October 15 of the year following the calendar year to which the statements relate (or the first business day after October 15, if October 15 falls on a Saturday, Sunday, or legal holiday). The employer must maintain employee access to corrected statements that are posted on the website through October 15 of the year following the calendar year to which the statements relate (or the first business day after such October 15, if October 15 falls on a Saturday, Sunday, or legal holiday) or the date 90 days after the corrected forms are posted, whichever is later. Paper statements after withdrawal of consent. An employer must furnish a paper statement if an employee withdraws consent to receive a statement electronically and the withdrawal takes effect before the statement is furnished. A paper statement furnished after the statement due date under this is timely if furnished within 30 days after the date the employer receives the withdrawal of consent. [Enter Version Date]