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.
- 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 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 Enterprise Computer Center -- Martinsburg, Information Reporting Program (IRP) Customer Service Section toll-free at 866-455-7438 between 8:30 a.m. and 6 p.m. Eastern Standard Time.
- 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