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What is an electronic W-2?

This is a process to provide you with the option to access your W-2 information electronically by computer through Banner Self-Service (CougarNet) instead of through the mail. The electronic version has print capability which allows you to print a paper W-2. If you file a paper copy, this is an IRS approved paper W-2. If you use eFile to file your taxes, no paper W-2 is required.