Tax Preparation Help  
Tax Topic #801 2008 Tax Year

Topic 801 - Who Must File Electronically

For tax year 2008, forms filed in calendar year 2009, IRS/ECC-MTB will no longer accept tape cartridges for the filing of information returns. Electronic filing will be the ONLY acceptable method to file information returns at ECC-MTB.

The requirements to file electronically depend on the type of information returns you must file.

Any person, including a corporation, partnership, employer, estate and trust, who files 250 or more information returns of any Forms 1042–S, 1098, 1099, 5498, 8027, W-2 and W-2G for any calendar year, must file these returns electronically. This requirement applies separately for each type of form. All requirements apply separately to both original and corrected forms.

Forms 1098, 1099, 5498 and W-2G may be filed with the IRS/ECC-MTB electronically using the FIRE system via the internet at http:/ General information on filing and making corrections, as well as specifications for electronic filing, are found in Publication 1220 (PDF), Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically.

Form 8027 (PDF) may be filed with the IRS/ECC-MTB electronically. Specifications for Form 8027 may be found in Publication 1239 (PDF), Specifications for Filing Form 8027, Annual Information Return of Tip Income and Allocated Tips Electronically.

Form 1042-S (PDF) may be filed with the IRS/ECC-MTB electronically. Specifications for Form 1042–S may be found in Publication 1187 (PDF), Specifications for Filing Form 1042–S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically.

For assistance with Publications 1187, 1220, and 1239, contact the IRS/ECC-MTB Information Reporting Program Customer Service Section, by calling toll–free at 866–455–7438, or by using Telecommunications Device for the Deaf (TDD) at 304 267–3367 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.

All specifications for electronic filing of Forms W-2, with the Social Security Administration may be found in the technical bulletins from the Social Security Administration.

Forms and publications may be downloaded from the IRS Website at or by calling toll-free at 800–829–3676.

Page Last Reviewed or Updated: December 22, 2008

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