Magnetic Media Filers
Question: How do I request approval to file information returns electronically/magnetically?
All filers must obtain approval before electronically filing Form 1099 series, Form 1098 series, Form 5498 series, Form 1042-S (.pdf), Form W-2G (.pdf), Form 8027 (.pdf), Form 1097-BTC (.pdf), Form 3921 (.pdf), Form 3922 (.pdf), or Form 8955-SSA (.pdf).
- You can use Form 4419 (.pdf), Application for Filing Information Returns Electronically (FIRE), to obtain approval to file information returns electronically.
- In order to ensure timely filing, submit Form 4419 at least 45 days before the due date of the returns.
- Fax or mail Form 4419. The General Instructions for Form 4419 have the fax and mailing address information.
- The IRS will provide a written reply to the applicant and further instructions at the time of approval (usually 30 days).
- You do not need to reapply for a Transmitter Control Code (TCC) each year. However, you must apply for a new TCC if you have not used your TCC for 2 consecutive years.
- If your files were previously transmitted by a service bureau using the service bureau's TCC and you now want to transmit your files yourself, you must apply for a TCC.
- For further information about filing information returns electronically/magnetically, contact the Technical Services Operation (TSO) -- Customer Service Section toll-free at 866-455-7438 or 304-579-4827 (not toll-free) if using the Telecommunications Device for the Deaf (TDD). Foreign filers may call 304-263-8700 (not toll-free).
- Tax Topic 804, Test Files and Combined Federal and State Filing
- Tax Topic 803, Waivers and Extensions
- Tax Topic 802, Applications, Forms, and Information
- Tax Topic 805, Electronic Filing of Information Returns
Category: Electronic Filers
Subcategory: Magnetic Media Filers