Helpful Information for FIRE


Information Returns can be filed electronically.  You must have software that can produce the file in the proper format as outlined in:

  • Publication 1220 PDF, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G
  • Publication 1239 PDF, Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips
  • Publication 1187 PDF,   Specifications for Electronic Filing of Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding 
  • Publication 1516 PDF, Specifications for Electronic Filing of Forms 8596, Information Returns for Federal Contracts  
  • Publication 4810 PDF,   Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement of Identifying Separated Participants With Deferred Vested Benefits

As of October 1, 2019, Form 4419, Application for Filing Information Returns Electronically (FIRE) is mandated to be electronically filed when requesting an original TCC. Submit an online Fill-in Form 4419 located within the FIRE System at

Form 8809, Extension of Time to File Information Returns is also available as a Fill-in Form at  IRS does not provide an electronic fill-in form option for filing information returns. 

Forms W-2 are filed with the Social Security Administration (SSA). For more information, log on to SSA's employer page.

Contact the IRS for information return and electronic filing assistance Monday through Friday

1-866-455-7438 Toll Free

1-304-263-8700 International

1-304-579-4827 Telecommunications Device for the Deaf (TDD)

The numbers listed above cannot provide assistance with individual taxpayer returns or account related issues.  For assistance options, see Help & Resources