This post was written by Larry Blair.
This particular Form W-2 scam involves cybercriminals using various techniques to send fake emails that appear to come from an organization executive, such as the chief executive officer, to the organization’s payroll or human resources department requesting a list of all of the organization’s employees and their Form W-2 and Social Security Numbers (SSNs). The email may state:
Please send me the individual 2017 W-2 and earnings statements of all W-2 of our company staff for a quick review.
The cybercriminals then attempt to use the illegally obtained information for monetary gain, such as by filing fraudulent tax returns claiming erroneous refunds. If a refund of this nature is received, the email recipient must verify its authority before sending the data.