The requirements to file electronically or magnetically depend on the type
of information returns you must file.
Any person, including a corporation, partnership, employer, estate and
trust, who files 250 or more information returns of any Forms 1042–S,
1098, 1099, 5498, 8027, W-2 and W-2G 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, 1099, 5498 and W2–G may be filed with the Internal Revenue
Service (IRS), Enterprise Computing Center-Martinsburg (ECC-MTB) magnetically
using IBM 3480, 3490, 3490E, 3590, 3590E tape cartridges, 3 1/2 inch diskettes
or electronically. General information on filing and making
corrections, as well as specifications for electronic and magnetic media filing,
are found in Publication 1220 (PDF), Specifications for Filing
Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically.
Form 8027 (PDF) may be filed with the IRS/ECC-MTB
on compatible tape cartridges, 3 1/2–inch diskettes or electronically.
Specifications for Form 8027 may be found in Publication 1239 (PDF), Specifications for Filing Form 8027, Annual Information
Return of Tip Income and Allocated Tips Electronically or Magnetically.
Form 1042-S (PDF) may be filed with the IRS/ECC-MTB
on compatible tape cartridges, 3 1/2– inch diskettes or electronically.
Specifications for Form 1042–S may be found in Publication 1187 (PDF), Specifications for Filing Form 1042–S, Foreign
Person's U.S. Source Income Subject to Withholding, Electronically or Magnetically.
For assistance with Publications 1187, 1220, and 1239,
contact the IRS/ECC-MTB Information Reporting Program Customer Service Section,
by calling toll–free at (866) 455–7438, or by using Telecommunications
Device for the Deaf (TDD) at (304) 267–3367 between 8:30 a.m. and 4:30
p.m. Eastern Standard Time.
All specifications for magnetic/electronic filing of Forms W-2 with the
SSA 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 IRS Publication 1582 (PDF), Information Returns Vendor List. The 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.
Forms and publications may be downloaded from the IRS Website at www.irs.gov
or by calling toll-free at (800) 829–3676.
