|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 1098, 1099, 5498 and W-2G may be filed with the IRS/ECC-MTB electronically
using the FIRE system via the internet at http:/fire.irs.gov. 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
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
All specifications for electronic filing of Forms W-2, with the Social
Security Administration may be found in the technical bulletins from the Social
Forms and publications may be downloaded from the IRS Website at www.irs.gov
or by calling toll-free at 800–829–3676.
Page Last Reviewed or Updated: December 22, 2008
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