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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. References: Form 1042-S (PDF), Foreign Person's U.S. Source Income Subject to Withholding Form 8027 (PDF), Employer's Annual Information Return of Tip Income and Allocated Tips Form 1098 (PDF), Mortgage Interest Statement Form 5498 (PDF), IRA and Coverdell ESA Contribution Information Form 8851 (PDF), Summary of Archer MSAs Form W-2 (PDF), Wage and Tax Statement Form W-2G (PDF), Certain Gambling Winnings Tax Topic 801, Who Must File Magnetically Tax Topic 805, Electronic Filing of Information Returns Publication 3609 (PDF), Filing Information Returns Electronically Source: www.irs.gov |