| Who Must File Information Returns Electronically | Topic No. 801 |
| Applying to File Information Returns Electronically | Topic No. 802 |
| Waivers and Extensions | Topic No. 803 |
| Test Files and Combined Federal and State Filing | Topic No. 804 |
| Who Must File Information Returns Electronically | Topic No. 801 |
| Applying to File Information Returns Electronically | Topic No. 802 |
| Waivers and Extensions | Topic No. 803 |
| Test Files and Combined Federal and State Filing | Topic No. 804 |