What form do I use to request approval to file information
returns magnetically or electronically?
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. For more information, refer to the following:
If you have any questions on magnetic media or electronic filing, you may call the
Information Reporting Program call site at (304) 263-8700 or on
Telecommunications Device for the Deaf, TDD at (304) 267-3367, between 8:30 a.m. and 4:30
p.m. Eastern Standard Time.
I have a small business. Who is required to file Forms W-2
Any person, including corporations, partnerships, employers, estates, and trusts, who
files 250 or more information returns on any 1099 series form, 1098, 5498, W-2G, 1042S,
and 8027, or more than 250 Forms W-2 for any calendar year, must file these returns
electronically or magnetically. For more information, refer to Tax
Topic 801, Who Must File Magnetically, or Tax Topic 805,
Electronic Filing of Information Returns.
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