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To comply with exile procedures, what must a provider do to advertise that t axpayers May use pay stubs in lieu of form W2? Wait

To comply with exile procedures, what must a provider do to advertise that t axpayers May use pay stubs in lieu of form W2?
Wait until February 15 to actually submit the return to IRS.
Disclose that the provider is going to wait until February 15 before actually submitting the return to IRS.
Advertise that the provider will help the taxpayer contact the IRS about this matter before submitting the return.
There are n o circumstances in which a provider may advertise that it can use pay stub in lieu of form W2

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