Amends the Internal Revenue Code to require that an early W-2 be furnished to a terminated employee before January 31 only upon the receipt of a written request. Requires an employer to furnish an employee whose employment is terminated before the close of a calendar year a general written notice stating that: (1) the employee may request in writing that W-2 information be provided within 30 days of such request if earlier than January 31; (2) an amount of Federal taxes has been withheld; and (3) if the employee is entitled to a refund, he must file a Federal tax return based on information which, unless a request is made by the employee, will be sent to him at his last known address before January 31 of the next calendar year.