All filers must obtain approval to file prior to submitting Forms
1099, 1098, 5498, 1042S, or 8027 returns on magnetic media.
Form 4419, Application for Filing Information Returns Magnetically or
Electronically, should be submitted to the IRS, Martinsburg Computing
Center, P.O. Box 1359, Martinsburg, West Virginia 25401-1359, at
least 30 days before the due date of the returns. You can request
this form by calling 1-800-829-3676.
You should file a single Form 4419 to file for yourself or to file
for multiple payers or multiple types of returns. After approval of
your Form 4419, you will be assigned a 5-character Transmitter
Control Code, TCC, used to identify magnetic media/electronic filers.
If you file Forms 1042S or 8027, you will need a separate TCC for
each type of return. Magnetic media and electronically filed returns
may not be submitted to IRS until the application has been approved
and a TCC assigned. If ANY information on the form changes, please
notify the Martinsburg Computing Center in writing so that the
database can be updated. Be sure to include your TCC in all
correspondence.
Some service bureaus will transmit your files using their TCC, while
others will insist you obtain your own TCC. This should be specified
in your contract with the service bureau.
Copies of all forms and publications relating to magnetic/electronic
filing of information returns will be automatically mailed to you
each year once you have been assigned a TCC.
Magnetic media filers of Form W-2 must contact the Social Security
Administration for all information, forms, and publications relating
to the filing of Form W-2.
You may be subject to penalties for failure to file timely, failure
to follow the instructions set forth in the Revenue Procedures, and
failure to include correct information on a return, as well as the
omission of information on the return.
Any questions concerning penalty notices should be directed to the
address or telephone number printed on your notice and not to the
Martinsburg Computing Center.
If you have any questions on magnetic media or electronic filing, you
may contact the Information Reporting Program Call Site by calling
(304) 263-8700 or on Telecommunications Device for the Deaf, TDD,
telephone number (304) 267-3367, between 8:30 a.m. and 4:30 p.m.
Eastern Standard Time.
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