For tax year 2008, forms filed in calendar year 2009, IRS/ECC-MTB will no longer accept tape cartridges for the filing of information returns. Electronic filing will be the ONLY acceptable method to file information returns at ECC-MTB.

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 W-2G may be filed with the ECC-MTB magnetically using IBM 3480, 3490, 3490E, 3590, 3590E tape cartridges, 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 ECC-MTB on compatible tape cartridges, 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 ECC-MTB on compatible tape cartridges, 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, 1239, and 3609, contact the 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. Callers from outside the United Stated must call (304) 263–8700. E-mails may be sent to mccirp@irs.gov.

For information on electronic filing of Forms W-2, contact the Social Security Administration. The 2007 "Specifications for Filing Forms W-2 Electronically (EFW2)", formerly MMREF 1, and the new "Specifications for Filing Forms W-2 Electronically (EFW2C)", formerly MMREF 2, are available online at www.socialsecurity.gov/employer.

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.