All filers must obtain approval to file prior to submitting Forms 1098, Forms 1099, Form W-2G (PDF), Forms 5498, Form 1042-S (PDF), Form 8027 (PDF), or Form W-4 (PDF) returns on magnetic media or electronically.

Form 4419 (PDF), Application for Filing Information Returns Magnetically or Electronically, should be submitted to the IRS, Martinsburg Computing Center, Information Reporting Program, 230 Murall Drive, Kearneysville, West Virginia 25430, at least 30 days before the due date of the returns. Forms can be ordered by calling 1–800–829–3676.

For transmitters who file for multiple payers for Forms 1098, 1099, 5498 and W-2G only one Transmitter Control Code (TCC) is required for all payers. After approval of your Form 4419, you will be assigned a 5–character TCC used to identify magnetic media/electronic filers. If you file Forms 1042–S, 8027, or W-4, 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 4419 changes, please notify the Martinsburg Computing Center in writing so the database can be updated. Be sure to include your TCC in all correspondence(s).

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/electronic filers of Form W-2 (PDF) 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 include correct information, and failure to file magnetically/electronically when required. For penalty information refer to the Penalty section of the 2002 Instructions for Form 1099, Instructions for Form 1098, Instructions for Form 5498, and Instructions for Form W-2G.

Any questions concerning penalty notices should be directed to the address or telephone number printed on your notice.

If you have any questions on magnetic media or electronic filing, you should contact the Information Reporting Program Customer Service Section by calling toll free at 1–866–455–7438 or by using Telecommunications Device for the Deaf (TDD), (304) 267–3367, between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.

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