Applications, Forms, and Information

This is archived information that pertains only to the 2003 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 from the IRS/MCC and be assigned a Transmitter Control Code (TCC) prior to filing Form 1042-S (PDF), Forms 1098, Forms 1099, Form 5498 (PDF), Form 8027 (PDF), Form W-2G (PDF), and Form W-4 (PDF) returns electronically or magnetically. Once you have received approval and your TCC, you need not reapply each year.

Form 4419 (PDF), Application for Filing Information Returns Electronically/Magnetically, should be mailed 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 transmitters who file for multiple payers for Forms 1098, 1099, 5498 and W-2G only one TCC is required for all payers. After approval of your Form 4419, you will be assigned a 5–character TCC used to identify electronic/magnetic media filers. If you file Forms 1042–S, 8027, or W-4, you will need a separate TCC for each type of return. Electronically and magnetic media filed returns may not be submitted to IRS until the application has been approved and a TCC assigned. If any information on the Form 4419 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 electronic/magnetic filing of information returns will be automatically mailed to you each year once you have been assigned a TCC.

Electronic/magnetic media filers of Form W-2 (PDF) 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 electronically/magnetically when required. For penalty information refer to the Penalty section of the Instructions for Form 1098, Instructions for Form 1099, Instructions for Form 5498, and Instructions for Form W-2G.

Any questions concerning penalty notices should be directed to the address or telephone number printed on your notice.

If you have any questions on electronic or magnetic media filing, you should contact the IRS, Martinsburg Computing Center, Information Reporting Program, Customer Service Section, by calling toll free at 1 (866) 455–7438, 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.