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15. Magnetic Media Filers:
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 (PDF), Form 5498 (PDF), Form 1042-S (PDF), Form W-4 (PDF) , Form W-2G (PDF) or Form 8027 (PDF) returns
on magnetic media or electronically. A Form 4419 (PDF), Application
for Filing Information Returns Electronically/Magnetically, 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:
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
For further information concerning the filing of information returns with the IRS
either electronically or magnetically, contact the IRS Martinsburg Computing Center
toll-free at (866) 455-7438 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.
References:
- Form 1098 (PDF), Mortgage Interest Statement
- Form 5498 (PDF), IRA and Coveredell
ESA Contribution Information
- Form 1042-S (PDF) Person's U.S. Source
Income Subject to Withholding
- Form 8027 (PDF), Employer's Annual Information
Return of Tip Income and Allocated Tips
- Form 4419 (PDF), Application for Filing
Information Returns Electronically/Magnetically
- Tax Topic 802, Applications,Forms, an 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 (PDF),
Form 1099, Form 1098 (PDF), Form 5498 (PDF), Form 8027 (PDF), Form W-2 (PDF) , or Form W-2G (PDF) 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:
- Form 1042-S (PDF), Foreign Person's
U.S. Source Income Subject to Withholding
- Form 8027 (PDF), Employer's Annual Information
Return of Tip Income and Allocated Tips
- Form 1098 (PDF), Mortgage Interest Statement
- Form 5498 (PDF), IRA and Coverdell ESA
Contribution Information
- Form W-2 (PDF), Wage and Tax Statement
- Form W-2G (PDF), Certain Gambling Winnings
- Tax Topic 801, Who Must File Magnetically
- Tax Topic 805, Electronic Filing of Information Returns
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