Filing Information Returns Electronically
Who must file electronically?If you are required to file 250 or more information returns, you must file these returns electronically. The 250-or-more requirement applies separately to each type of form. For example, if you must file 500 Forms 1098 and 100 Forms 1099-A, you must file Forms 1098 electronically, but you are not required to file Forms 1099-A electronically. The electronic filing requirement does not apply if you request and receive a waiver.
IRS encourages you to file electronically even if you are filing fewer than 250 returns.
Filing requirement applies separately to originals and corrections
The filing requirements apply separately to original returns and corrected returns. Originals and corrections are not aggregated to determine whether you are required to file electronically. For example, if you file 400 Forms 1098 electronically and you are making 75 corrections, your corrections can be filed on paper because the number of corrections for Form 1098 is less than the 250 filing requirement. However, if you were filing 250 or more Form 1098 corrections, they would have to be filed electronically.
How to get approval to file electronically
File Form 4419, Application for Filing Information Returns Electronically, at least 30 days before the due date of the returns. Once approved IRS/ECC-MTB will assign a Transmitter Control Code (TCC).
Send the application Form 4419 to:
Internal Revenue Service
Information Returns Branch
230 Murall Drive
Kearneysville, WV 25430
Or fax your completed Form 4419 to:
877-477-0572 (toll-free)
304-579-4105 (not toll-free)
For further information refer to Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically, or Publication 1187, Specifications for Filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically. Information can also be obtained by contacting the Customer Service Section toll-free at (866) 455-7438, or by calling Telecommunications for the Deaf (TDD), at (304) 579- 4827 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.
For additional information refer to , APPLICATIONS, FORMS, AND INFORMATION, and , TEST FILES AND COMBINED FEDERAL AND STATE FILING.
