1997 Tax Help Archives  

Applications, Forms, and Information

This is archived information that pertains only to the 1997 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

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 25402-1359, 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 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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