15. Magnetic Media Filers:

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

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:

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.

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.

Keyword: Magnetic Media