# Electronic Payee Statements
> **IRS** · Final regulations and removal of temporary regulations. · Published 2004-02-18 · Effective 2004-02-18 · 69 FR 7567
## Document
- **Document number:** 04-3544
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 7567
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-02-18
- **Effective date:** 2004-02-18
- **Treasury docket:** TD 9114
## Abstract

This document contains final regulations relating to the voluntary electronic furnishing of statements on Forms W-2, "Wage and Tax Statement," under sections 6041 and 6051, and statements on Forms 1098-T, "Tuition Statement," and Forms 1098-E, "Student Loan Interest Statement," under section 6050S. These final regulations affect businesses, other for-profit institutions, and eligible educational institutions that wish to furnish these required statements electronically. The regulations will also affect individuals (recipients), principally employees, students, and borrowers, who consent to receive these statements electronically.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/02/18/04-3544/electronic-payee-statements)
---
*AI Analytics · CC0 1.0*