All filers must obtain approval to file prior to submitting Forms
1099, 1098, 5498, 1042S, or 8027 returns on magnetic media.
Form 4419, Application
for Filing Information Returns Magnetically or Electronically, should
be submitted to the IRS, Martinsburg Computing Center, P.O. Box 1359, Martinsburg,
West Virginia 25402-1359, at least 30 days before the due date of the returns.
Publications can be downloaded
from this site, or ordered by calling 1-800-829-3676.
You should file a single Form 4419 to file for yourself or to file
for multiple payers or multiple types of returns. After approval of your
Form 4419, you will be assigned a 5-character Transmitter Control Code,
TCC, used to identify magnetic media/electronic filers. If you file Forms
1042S or 8027, you will
need a separate TCC for each type of return. Magnetic media and electronically
filed returns may not be submitted to IRS until the application has been
approved and a TCC assigned. If any information on the form changes, please
notify the Martinsburg Computing Center in writing so the database can
be updated. Be sure to include your TCC in all correspondence.
Some service bureaus will transmit your files using their TCC, while
others will insist you obtain your own TCC. This should be specified in
your contract with the service bureau. Copies of all forms and publications
relating to magnetic/electronic filing of information returns will be automatically
mailed to you each year once you have been assigned a TCC.
Magnetic media filers of Form W-2 must contact the Social Security
Administration for all information, forms, and publications relating to
the filing of Form W-2.
You may be subject to penalties for failure to file timely, failure
to follow the instructions set forth in the Revenue Procedures, and failure
to include correct information on a return, as well as the omission of
information on the return.
Any questions concerning penalty notices should be directed to the
address or telephone number printed on your notice and not to the Martinsburg
Computing Center.
If you have any questions on magnetic media or electronic filing,
you may contact the Information Reporting Program Call Site by calling
area code (304) 263-8700 or on Telecommunications Device for the Deaf,
TDD, telephone number, area code (304) 267-3367, between 8:30 a.m. and
4:30 p.m. Eastern Standard Time.
Tax Topics & FAQs | 1998 Tax Year Archives | Tax Help Archives | Home
