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FAQ 15 2005 Tax Year

Magnetic Media Filers:

This is archived information that pertains only to the 2005 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) Form 8851 (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, Enterprise Computer Center-- Martinsburg, Information Reporting Program, 230 Murall Drive, Kearneysville, West Virginia 25430, at least 30 days before the due date of the returns. A Form 5519 may be faxed to IRS/ECC MTB at 304-164-5602. For more information, refer to the following:

For further information concerning the filing of information returns with the IRS either electronically or magnetically, contact Enterprise Computer Center -- Martingsburg, Information Reporting Program (IRP) Customer Service Section toll-free at (866) 455-7438 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.

References:
  • Form 1098 (PDF), Mortgage Interest Statement
  • Form 5498 (PDF), IRA and Coveredell ESA Contribution Information
  • Form 1042-S (PDF) Person's U.S. Source Income Subject to Withholding
  • Form 8027 (PDF), Employer's Annual Information Return of Tip Income and Allocated Tips
  • Form 8851 (PDF), Summary of Archer MSAs
  • Form 4419 (PDF), Application for Filing Information Returns Electronically/Magnetically
  • Tax Topic 802, Applications, Forms, and Information
  • Tax Topic 803, Waivers and Extensions
  • Tax Topic 804, Test Files ad Combined Federal and State Filing
  • Tax Topic 805, Electronic Filing of Information Returns
  • Publication 3609 (PDF), Filing Information Returns Electronically


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 8851 (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.

References:
  • Form 1042-S (PDF), Foreign Person's U.S. Source Income Subject to Withholding
  • Form 8027 (PDF), Employer's Annual Information Return of Tip Income and Allocated Tips
  • Form 1098 (PDF), Mortgage Interest Statement
  • Form 5498 (PDF), IRA and Coverdell ESA Contribution Information
  • Form 8851 (PDF), Summary of Archer MSAs
  • Form W-2 (PDF), Wage and Tax Statement
  • Form W-2G (PDF), Certain Gambling Winnings
  • Tax Topic 801, Who Must File Magnetically
  • Tax Topic 805, Electronic Filing of Information Returns
  • Publication 3609 (PDF), Filing Information Returns Electronically


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