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

Answer:   All filers must obtain approval prior to 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.

• A Form 4419, Application for Filing Information Returns Electronically, can be used to obtain approval to file electronically and should be submitted at least 30 days before the due date of the returns.
• 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.
• Send Form 4419 to the mailing address found in the General Instructions for Form 4419.
• For further information concerning the filing of information returns with the IRS either electronically or 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.

NOTE: Enterprise Computing Center -- Martinsburg will no longer accept tape cartridges (Magnetic media) for returns filed after December 1, 2008.