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IRS FAQ 15. Magnetic Media Filers:

How do I request approval to file information returns electronically (magnetically)?

All filers must obtain approval to file prior to submitting Form 1099, Form 1098 (PDF), Form 5498 (PDF), Form 1042-S (PDF), Form W-4 (PDF), Form W-2G (PDF) or Form 8027 (PDF) returns on magnetic media or electronically. A Form 4419 (PDF), Application for Filing Information Returns Electronically/Magnetically, 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. For more information, refer to the following:

• Publication 3609 (PDF), Filing Information Returns Electronically
• Applications, Forms, and Information, Applications, Forms, and Information
• Waivers and Extensions, Waivers and Extensions
• Test Files and Combined Federal and State Filing, Test Files and Combined Federal and State Filing
• Electronic Filing of Information Returns, Electronic Filing of Information Returns

For further information concerning the filing of information returns with the IRS either electronically or magnetically, contact the IRS Martinsburg Computing Center toll-free at (866) 455-7438 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.

References:

• Form 1098 (PDF), Mortgage Interest Statement
• Form 5498 (PDF), IRA and Coveredell ESA Contribution Information
• Form 1042-S (PDF) Person's U.S. Source Income Subject to Withholding
• Form 8027 (PDF), Employer's Annual Information Return of Tip Income and Allocated Tips
• Form 4419 (PDF), Application for Filing Information Returns Electronically/Magnetically
• Applications, Forms, and Information, Applications, Forms, and Information
• Waivers and Extensions, Waivers and Extensions
• Test Files and Combined Federal and State Filing, Test Files and Combined Federal and State Filing
• Electronic Filing of Information Returns, Electronic Filing of Information Returns
• Publication 3609 (PDF), Filing Information Returns Electronically

I have a small business. Who is required to file Forms W-2 electronically?

Any person, including corporations, partnerships, employers, estates, and trusts, who files 250 or more information returns of any Form 1042-S (PDF), Form 1099, Form 1098 (PDF), Form 5498 (PDF), Form 8027 (PDF), Form W-2 (PDF) , or Form W-2G (PDF) for any calendar year, must file these returns electronically or magnetically. For more information, refer to Who Must File Magnetically, Who Must File Magnetically, or Electronic Filing of Information Returns, Electronic Filing of Information Returns.

References:

• Form 1042-S (PDF), Foreign Person's U.S. Source Income Subject to Withholding
• Form 8027 (PDF), Employer's Annual Information Return of Tip Income and Allocated Tips
• Form 1098 (PDF), Mortgage Interest Statement
• Form 5498 (PDF), IRA and Coverdell ESA Contribution Information
• Form W-2 (PDF), Wage and Tax Statement
• Form W-2G (PDF), Certain Gambling Winnings
• Who Must File Magnetically, Who Must File Magnetically
• Electronic Filing of Information Returns, Electronic Filing of Information Returns
• Publication 3609 (PDF), Filing Information Returns Electronically

Source: IRS.gov