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, Form W-2G, Form 8027, Form 1097-BTC, Form 3921, Form 3922, or Form 8955-SSA.
- You can use a Form 4419, Application for Filing Information Returns Electronically, to obtain approval to file electronically; you submit that form at least 30 days before the due date of the returns.
- Send Form 4419 to the mailing address found in the General Instructions for Form 4419.
- 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 each year. There are two exceptions where you would need to apply for a new Transmitter Control Code TCC: (1) you have not used your TCC for 2 consecutive years; or (2) your files were previously transmitted by a service bureau using the service bureau's TCC and you now have the computer equipment that is compatible with that of Enterprise Computer Center -- Martinsburg and wish to prepare your own files.
- For further information about filing information returns with the IRS either electronically/magnetically, contact Enterprise Computer Center -- Martinsburg, Information Reporting Program (IRP) Customer Service Section toll-free at 866-455-7438 between 8:30 a.m. and 6:00 p.m. Eastern Standard Time.
- Publication 3609 (PDF), Filing Information Returns Electronically
- 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