set up email address for receipts
https://jlssolutions.com/QA/75716/how-setup-specific-email-for-mass-statements-mass-receipts?show=75717#a75717
in the mass receipt screen you can choose All accounts, email only, No email only
Email only will only email to those with receipt alert setup
No Email Only will create receipts with NO email alert setup
In account
If you set an alert email it will default to email receipt. If you choose a preview or print it will alert you that user has an email.
https://jlssolutions.com/QA/189/receipt-account-printing-receipt-account-receipts-emailed?show=418#a418