Magnetic Media Filers

All filers must obtain approval before electronically filing Form 1099 series, Form 1098 series, Form 5498 series, Form 1042-S, Form W-2G, Form 8027, Form 1097-BTC, Form 3921, Form 3922, or Form 8955-SSA.

You can use a Form 4419, Application for Filing Information Returns Electronically, to obtain approval to file electronically; you submit that form at least 30 days before the due date of the returns.
Send Form 4419 to the mailing address found in the General Instructions for Form 4419.
The IRS will provide a written reply to the applicant and further instructions at the time of approval (usually 30 days).
You do not need to reapply each year. There are two exceptions where you would need to apply for a new Transmitter Control Code TCC: (1) you have not used your TCC for 2 consecutive years; or (2) your files were previously transmitted by a service bureau using the service bureau's TCC and you now have the computer equipment that is compatible with that of Enterprise Computer Center -- Martinsburg and wish to prepare your own files.
For further information about filing information returns with the IRS either electronically/magnetically, contact Enterprise Computer Center -- Martinsburg, 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.