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), Form 8851 (PDF), or Form 8027 (PDF), Employer's Annual Information Return of Tip Income and Allocated Tips. A Form 4419 (PDF), Application for Filing Information Returns Electronically/Magnetically, should be submitted to the IRS, Enterprise Computer Center-- Martinsburg, Information Reporting Program, 230 Murall Drive, Kearneysville, West Virginia 25430, at least 30 days before the due date of the returns.

• Publication 3609 (PDF), Filing Information Returns Electronically
• Tax Topic 802, Applications, Forms, and Information
• Tax Topic 803, Waivers and Extension
• Tax Topic 804, Test Files and Combined Federal and State Filing
• Tax Topic 805, Electronic Filing of Information Returns

For further information concerning the filing of information returns with the IRS either electronically or magnetically, contact Enterprise Computer Center -- Martingsburg, Information Reporting Program (IRP) Customer Service Section toll-free at (866) 455-7438 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.

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 8851 (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 Tax Topic 801, Who Must File Magnetically, or Tax Topic 805, Electronic Filing of Information Returns. Also refer to Publication 3609 (PDF), Filing Information Returns Electronically.