All filers must obtain approval to file prior to submitting Form 1098, Form 1099,
Form 5498, Form 1042-S, or Form 8027 on magnetic media or electronically.
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.
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) to be used to identify
magnetic media/electronic filers. If you file
Forms 1042-S 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 you 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 /electronic 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 include
correct information, and failure to file magnetically/electronically when required.
For penalty information refer to the Penalty section of the 1999 Instructions for Forms 1099,
1098, 5498, and W-2G.
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 should
contact the Information Reporting Program Call Site at (304) 263-8700 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 Time.
Forms and publications may be downloaded from this site
or ordered by calling 1-800-829-3676.
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