Question:   How do I request approval to file information returns electronically (magnetically)?

Answer:    

• All filers must obtain approval to file prior to submitting Form 1099, Form 1098 (PDF), Form 5498 (PDF), Form 1042-S (PDF), Form W-2G (PDF), or Form 8027 (PDF).
• A Form 4419 (PDF), Application for Filing Information Returns Electronically/Magnetically, can be used for all types of returns that will be filed electronically and should be submitted at least 30 days before the due date of the returns.
• 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 ECC-MTB and wish to prepare your own files.
• The mailing address can be found in the Instructions for Forms 1099, 1098, 5498 and W-2G.
• For further information concerning the filing of information returns with the IRS either electronically or 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 4:30 p.m. Eastern Standard Time.

NOTE:  Enterprise Computing Center -- Martinsburg will no longer accept tape cartridges (Magnetic media) for returns filed after December 1, 2008.