How do I request approval to file information returns electronically (magnetically)?
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), returns on magnetic media or electronically. 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. A Form 5519 may be faxed to IRS/ECC MTB at 304-164-5602. For more information, refer to the following:
Publication 3609 (PDF), Filing Information Returns Electronically