It is that time of year again where current employees and especially former employees want duplicate copies of their Form W-2. Although we do our best to confirm addresses etc. it never fails that a certain number of forms will get “lost in the mail”. So with the high amount of imposter fraud going on with W-2s what procedures should you have in place to ensure to protect this information while providing customer service to employees and former employees? I have always advocating having a written procedure in place for issuing duplicate Forms W-2. Whether you can do them electronically or not, you need to know who has access to what when it comes to this form. I use a standard request form (see attached pdf) for all employees, current and former. No other form can be used or will be accepted. They cannot email me a request (but they can send the completed form via email as a pdf attachment) and I do not take “phone orders”. They must complete the entire form in order to get the copy, including signing the form with a full signature. No exceptions. They must furnish their name, social security number and badge number if current. If a former employee and requesting an address change, they must provide picture identification such as a driver’s license which shows that address or I need a bill with that address and name such as a gas or electric bill. If they are asking just to have it resent to the same address I will do that without ID since I already sent it once. The IRS is clear on what you can and cannot do when it comes to duplicates…anything as long as it is within reason. Asking for identification is definitely within reason. If they do come to pick it up in person, they have to show their ID at that time. If requesting the W-2 to be mailed, they must furnish me with a copy of it when they submit the request. With the fraud we have today, it is always reasonable to protect this valuable information.