Rev. date: 01/01/2011
The requirements to file electronically depend on the type of
information returns you must file.
The regulations and revenue procedures under section 6011(e)(2)(A)
of the Internal Revenue Code provide that any person, including a corporation,
partnership, employer, estate and trust, who files 250 or more information
returns, such as Forms 1042-S, 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8027, W-2
and W-2G for any calendar year, must file these returns electronically. This
requirement applies separately for each type of form. All requirements apply
separately to both original and corrected forms.
Forms 1042-S, 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8935, and
W-2G may be filed with the Internal Revenue Service/Information Returns Branch
(IRS/IRB) electronically using the FIRE system via the internet at
http://fire.irs.gov. General information on filing and making corrections, as
well as specifications for electronic filing, are found in
Publication 1220,
Specifications for Filing Forms 1097-BTC, 1098, 1099, 3921,
3922, 5498, 8935, and W-2G Electronically.
Form 8027 may be filed with the IRS/IRB
electronically. Specifications for Form 8027 may be found in
Publication 1239,
Specifications for Filing Form 8027, Annual Information Return
of Tip Income and Allocated Tips, Electronically.
Form 1042-S may be filed with the IRS/IRB
electronically. Specifications for Form 1042-S may be found in
Publication 1187,
Specifications for Filing Form 1042-S, Foreign Person's U.S.
Source Income Subject to Withholding, Electronically.
For assistance with Publications 1187, 1220, and 1239, contact
the IRS/IRB Customer Service Section, by calling toll-free at 866-455-7438, or
by using Telecommunications Device for the Deaf (TDD) at 304-579-4827 between
8:30 a.m. and 4:30 p.m. Eastern Standard Time.
All specifications for electronic filing of Forms W-2, with the
Social Security Administration may be found in the technical bulletins from the
Social Security Administration.
IRS forms and publications may be downloaded from the IRS Website
at www.irs.gov or ordered by calling toll-free at 800-829-3676.
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