Any person, including corporations, partnerships, employers, estates, and trusts, who files 250 or more information returns of any Form 1042-S (PDF), Form 1099, Form 1098 (PDF), Form 5498 (PDF), Form 8027 (PDF), Form 8851 (PDF), Form W-2 (PDF), or Form W-2G (PDF), for any calendar year, must file these returns electronically or magnetically. For more information, refer to Tax Topic 801, Who Must File Magnetically, or Tax Topic 805, Electronic Filing of Information Returns.

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