Q. What form do I use to request approval to file information returns magnetically or electronically?

A. 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 25401-1359, 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

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.

Q. I have a small business. Who is required to file Forms W-2 electronically?

A. Any person, including corporations, partnerships, employers, estates, and trusts, who files 250 or more information returns on any 1099 series form, 1098, 5498, W-2G, 1042S, and 8027, or more than 250 Forms W-2 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.

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