All filers must obtain approval to file prior to submitting Form 1099, Form 1098 (PDF), Form 5498 (PDF), Form 1042-S (PDF), Form W-2G (PDF), or Form 8027 (PDF).

A Form 4419 (PDF), Application for Filing Information Returns Electronically/Magnetically, can be used for all types of returns that will be filed 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 ECC-MTB and wish to prepare your own files.

The mailing address can be found in the Instructions for Forms 1099, 1098, 5498 and W-2G.

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.

Any person including a corporation, partnership, individual, estate, and trusts who is required to file 250 or more information returns ( 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.

The 250-or-more requirement applies separately to each type of form.

You can request a waiver Form 8508(PDF), from the electronic filing requirement, if such filing would create an undue hardship. You must submit this request at least 45 days for more than 1 tax year at a time.