Electronic filing of information returns allows filers to submit Forms 1042-S, 1098, 1099 series, 5498, and W-2G using a modem and telephone lines. Although electronic filing is not a requirement, it is an alternate method of filing information returns that, in many cases, is more cost-effective and easier than filing on paper or magnetic media. The electronic filing of information returns is not associated with the Form 1040 electronic filing program.

Filers who submit their information returns electronically via asynchronous protocols will be notified electronically within 2 workdays after transmission as to the acceptability of their data.

Filers of information returns will find the cost of transmitting electronically to be very competitive with the cost of filing either on paper or on magnetic media.

Filers may submit data using either 3780 bisynchronous protocols, normally used on mainframe-type computers, or asynchronous protocols, which are normally used on personal computers. For 3780 bisynchronous transmissions, both 4800 and 28.8 baud modems can be used, as well as IBM 3780 data compression. Asynchronous protocols are accepted through the Information Reporting Program Bulletin Board System and modem speeds of 300 to 28,800 bits per second can be used, as well as data compression routines.

For further information, refer to Publication 1220 or Publication 1527. Information can also be obtained by contacting the Information Reporting Program Call Site on (304) 263-8700, or on Telecommunications for the Deaf, TDD, telephone number (304) 267-3367 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.

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