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 file 250 or more information returns of any Form 1042-S,
Form 1098, Form 1099, Form 5498, Form 8027, Form W-2 and Form W-2G for any
calendar year, must file these returns magnetically or electronically.
This requirement applies separately for each type of form. All requirements apply separately
to both original and corrected forms.
Forms 1098, 1099, 5498 and W-2G may be filed magnetically on ½ inch magnetic tape,
8mm, 4mm, quarter inch tape cartridge, 3½ inch diskette or electronically.
General information on filing and making corrections, as well as, specifications for
magnetic media and electronic filing are found in
Publication 1220.
Form 8027 may be filed on ½ inch magnetic tape, 8mm, 4mm, quarter inch tape cartridge,
3½ inch diskette or electronically. Specifications for Form 8027 may be found in
Publication 1239.
Form 1042-S may be filed on ½ inch magnetic tape, 8mm, 4mm, quarter inch tape
cartridge, 3½ inch diskette or electronically. Specifications for Form 1042-S
may be found in Publication 1187.
For assistance with Publications 1187, 1220 and 1239, contact the Information Reporting Program
Call Site at (304) 263-8700, or by using Telecommunications Device for the Deaf (TDD) call
(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
on line guide 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, refer to
Publication 1582,
Information Returns Vendor List. Publication 1582 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. Publications and forms may be
downloaded from this site
or ordered by calling 1-800-829-3676.
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