All filers must obtain approval from the Internal Revenue Service (IRS),
Enterprise Computing Center-Martinsburg (ECC-MTB) and will be assigned a Transmitter
Control Code (TCC) prior to filing Forms 1042-S, 1098, 1099, 5498, 8027, W-2G
and Questionable W-4 returns electronically or magnetically. Once you have
received approval and your TCC, you need not reapply each year.
Form 4419(PDF), Application for Filing
Information Returns Electronically/Magnetically, should be mailed to
the IRS, Enterprise Computing Center-Martinsburg, Information Reporting Program,
230 Murall Drive, Kearneysville, West Virginia 25430, at least 30 days before
the due date of the returns.
For transmitters who file for multiple payers for Forms, 1098, 1099, 5498,
and W–2G, only one TCC is required for all payers. After approval of
your Form 4419(PDF), you will be assigned a 5-character
TCC used to identify electronic/magnetic media filers. If you file Forms 1042-S,
8027, or Questionable W-4, you will need a separate TCC for each type of return.
Electronically and magnetic media filed returns may not be submitted to IRS
until the application has been approved and a TCC assigned. If any information
on the Form 4419(PDF) changes, please notify the
Martinsburg Computing Center in writing so the database can be updated. Be
sure to include your TCC in all correspondence.
Some service bureaus will transmit your files using their TCC, while others
will insist you obtain your own TCC. This should be specified in your contract
with the service bureau.
Copies of all forms and publications relating to electronic/magnetic filing
of information returns will be automatically mailed to you each year once
you have been assigned a TCC.
Electronic/magnetic media filers of Form W-2(PDF) must
contact the Social Security Administration for all information, forms, and
publications relating to the filing of Form W-2(PDF).
You may be subject to penalties for failure to file timely, failure to
include correct information, and failure to file electronically/magnetically
when required. For penalty information, refer to the penalty section of the"General
Instructions for Forms 1099, 1098, 5498, and W-2G".
Any questions concerning penalty notices should be directed to the address
or telephone number printed on your notice.
If you have any questions on electronic or magnetic media filing, you should
contact the IRS/ECC-MTB, Information Reporting Program Customer Service Section
by calling toll-free at (866) 455-7438 or by using Telecommunications Device
for the Deaf (TDD) at (304) 267-3367, between 8:30 a.m. and 4:30 p.m. Eastern
Standard Time.
Forms and publications may be downloaded from the IRS website at www.irs.gov or
by calling toll-free at (800) 829-3676.
