How do I request approval to file information returns electronically (magnetically)?
All filers must obtain approval to file prior to submitting Form 1099, Form 1098, Form 5498, Form 1042-S, or Form 8027 returns on magnetic media or electronically. A Form 4419, Application for Filing Information Returns Magnetically or Electronically, should be submitted to the IRS, Martinsburg Computing Center, Information Reporting Program, 230 Murall Drive, Kearneysville, West Virginia 25430 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.
References:
- Form 1098, Mortgage Interest Statement
- Form 5498, IRA Contribution Information
- Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
- Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips
- Form 4419, Application for Filing Information Returns Magnetically or Electronically
- Tax Topic 802, Applications, forms, and information
- Tax Topic 803, Waivers and extensions
- Tax Topic 804, Test files and combined federal and state filing
- Tax Topic 805, Electronic filing of information returns
I have a small business. Who is required to file Forms W-2 electronically?
Any person, including corporations, partnerships, employers, estates, and trusts, who files 250 or more information returns of any Form 1042-S, Form 1099, Form 1098, Form 5498, Form 8027, Form W-2, or Form W-2G 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.
References:
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