The requirements to file magnetically or electronically depend on
the types of information returns you must file.
Any person, including corporations, partnerships, employers, estates,
and trusts, who files 250 or more information returns on any 1099 series
form, 1098, 5498, W-2G, 1042S, and 8027, or more than 250 Form W-2s for
any calendar year, must file these returns electronically or magnetically.
This requirement applies separately for each type of form. All requirements
apply separately to both original and corrected forms.
Forms 1098, the 1099 series, 5498, and W-2G may be filed electronically
or on ½ inch magnetic tape, 8mm, 4mm and quarter inch tape cartridge,
5¼ inch diskette, or 3½ inch diskette. General information
on filing and making corrections as well as specifications for magnetic
media and electronic filing are found in Publication 1220. Publications can be downloaded from this site, or ordered by calling 1-800-829-3676.
Form 8027 may be filed
on ½ inch magnetic tape, and 5¼ inch and 3½ inch diskettes.
Specifications for Form 8027 may be found in Publication 1239. Form 1042S
may be filed electronically on ½ inch magnetic tape, tape cartridge,
or on 5¼ inch or 3½ inch diskettes. Form 1042S specifications
may be found in Publication 1187.
For assistance with the information in Publication 1187, 1220, and
1239 contact the Information Reporting Program Call Site by calling (304)
263-8700, or on Telecommunications Device for the Deaf TDD telephone number
(304) 267-3367 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.
All specifications for magnetic filing of Forms W-2 may be found
in the technical bulletins available from the Social Security Administration.
If you are unable to prepare the files yourself, and want to purchase
software or locate someone to file on your behalf, the Information Reporting
Program Call Site can provide you with a list of vendors. The list may
also be downloaded from the Information Reporting Program Bulletin Board
System by dialing 303-264-7070. The list is for information only, and in
no way implies IRS approval or endorsement of products or services. You
may also check your telephone directory for service bureaus.
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