The requirements to file magnetically or electronically depend on the
types of information returns you must file.
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. This requirement applies separately
for each type of form. All requirements apply separately to both
original and corrected forms.
Forms 1098, the 1099 series, 5498, and W-2G may be filed
electronically or on ½ inch magnetic tape, tape cartridge, 5¼ inch
diskette, or 3½ inch diskette. For tax year 1996, the processing of
8mm cartridge as an acceptable form of magnetic media is offered as a
pilot program for transmitters with AS400 operations systems only.
General information on filing and making corrections as well as
specifications for magnetic media and electronic filing are found in
Publication 1220.
Form 8027 may be filed on ½ inch magnetic tape, and 5¼ inch and 3½
inch diskettes.
Specifications for Form 8027 may be found in Publication 1239. Form
1042S may be filed electronically on ½ inch magnetic tape, tape
cartridge, or on 5¼ inch or 3½ inch diskettes. Form 1042S
specifications may be found in Publication 1187.
For assistance with the information in Publication 1187, 1220, and
1239, contact the Information Reporting Program Call Site by calling
(304) 263-8700, or on Telecommunications Device for the Deaf TDD
telephone number (304) 267-3367 between 8:30 a.m. and 4:30 p.m.
Eastern Standard Time.
All specifications for magnetic filing of Forms W-2 may be found in
the technical bulletins available from the Social Security
Administration.
If you are unable to prepare the files yourself, and want to purchase
software or locate someone to file on your behalf, the Information
Reporting Program Call Site can provide you with a list of vendors.
The list is for information only, and in no way implies IRS approval
or endorsement of products or services. You may also check your
telephone directory for service bureaus.
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