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 of any Form 1042-S (PDF), Form 1098 (PDF), Form 1099, Form 5498 (PDF), Form 8027 (PDF), Form W-2 (PDF), and Form W-2G (PDF)
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 1/2 inch magnetic tape, 8mm, 4mm, Quarter Inch
tape cartridge, 3 1/2 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 (PDF).
Form 8027 (PDF) may be filed on 1/2-inch
magnetic tape, 8mm, 4mm, Quarter Inch tape cartridge, 3-1/2 inch diskette
or electronically. Specifications for Form 8027 may be found in Publication
1239.
Form 1042-S may be filed on 1/2-inch magnetic tape,
8mm, 4mm, Quarter Inch tape cartridge, 3-1/2 inch diskette or electronically.
Specifications for Form 1042-S may be found in Publication
1187.
Form W-4 may be filed on 1/2-inch magnetic tape, 8mm, 4mm,
Quarter-Inch tape cartridge, 3-1/2 inch diskette or electronically.
Specifications for Form W-4 may be found in Publication 1245.
For assistance with Publication 1187 (PDF), 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 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, refer to Publication 1582 (PDF), 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.
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