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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.
  • 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).

Additional Information:

Category: Electronic Filers
Subcategory: Magnetic Media Filers

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
1111 Constitution Avenue NW
Washington, DC 20224