Rev. date: 09/2006
All filers must obtain approval from the Internal Revenue Service (IRS), Enterprise Computing Center-Martinsburg (ECC-MTB) and be assigned a Transmitter Control Code (TCC) prior to electronically filing Forms 1042-S, 1098, 1099, 5498, 8027, and W-2G. Once you have received approval to file electronically, you need not reapply each year. There are two exceptions where you would need to apply for a new TCC: (1) you have not used your TCC for two 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.
, Application for Filing Information Returns Electronically
, must be mailed to the IRS/ECC-MTB, Information Reporting Program, 230 Murall Drive, Kearneysville, West Virginia 25430, or faxed to 877-477-0572, at least 30 days before the due date of the returns; do not do both (mail and fax).
Upon approval of your Form 4419, you will be sent an approval letter and assigned a 5-character TCC used to identify payers/transmitters and to track their files electronically. If you file Forms 1098, 1099, 5498, and W-2G for multiple payers, only one TCC is required for all payers. However, if you file Forms 1042-S, or 8027, you will need a separate TCC for each return. You may not electronically file information returns until your application has been approved and you have been assigned a TCC. If any information on the Form 4419 changes, please notify the IRS/ECC-MTB in writing so the database can be updated. Be sure to include your TCC in all correspondence.
Some service bureaus will transmit your files using their TCC, while others will insist you obtain your own TCC. Payers should contact their service bureau for further information.
Electronic filers of Form W-2 must contact the Social Security Administration for all information, forms, and publications relating to the filing of Form W-2. You may contact the Social Security Administration at 800-772-6270.
You may be subject to penalties for failure to file timely, failure to include all or correct information, and failure to file electronically when required. For additional information regarding penalties, refer to the Instructions 1099 General Instructions
for Forms 1099, 1098, 5498, and W-2G. Questions concerning penalty notices should be directed to the address or telephone number printed on your notice.
If you have any questions on electronic or magnetic media filing, you should contact the Electronic Product and Services Support, Information Reporting Branch, Customer Service Section, Monday through Friday, 8:30 a.m. to 4:30 p.m., EST by calling toll-free at 866-455-7438, sending an e-mail addressed to firstname.lastname@example.org, or using Telecommunications Device for the Deaf (TDD) at 304-579-4827.
IRS forms and publications may be ordered by calling toll-free at 800-829-3676 or downloaded from the IRS website at www.irs.gov.