Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g - General Instructions For Certain Information Returns - 2018 Page 8
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30Shipping and mailing. Send the forms to the IRS in a
Filing requirement applies separately to originals
flat mailing (not folded). If you are sending many forms,
and corrections. The electronic filing requirements
you may send them in conveniently sized packages. On
apply separately to original returns and corrected returns.
each package, write your name, number the packages
Originals and corrections are not aggregated to determine
consecutively, and place Form 1096 in package number
whether you are required to file electronically. For
one. Postal regulations require forms and packages to be
example, if you file 400 Forms 1098 electronically and you
sent by First-Class Mail.
are making 75 corrections, your corrections can be filed
on paper because the number of corrections for Form
F. Electronic Reporting
1098 is less than the 250 filing requirement. However, if
you are filing 250 or more Form 1098 corrections, they
Electronic reporting may be required for filing all
have to be filed electronically.
information returns discussed in these instructions (see
Reporting incorrect payer name and/or TIN. If a payer
Who must file
electronically, later). Different types of
discovers an error in reporting the payer (not recipient)
payments, such as interest, dividends, and rents, may be
name and/or TIN, write a letter containing the following
reported in the same submission.
information.
You can file Forms 1097, 1098, 1099,
1. Name and address of the payer.
3921, 3922, 5498, and W-2G, except
2. Type of error (including the incorrect payer
Forms 1099-QA and 5498-QA,
name/TIN that was reported).
electronically through the Filing Information Returns
Electronically System (FIRE System); however, you must
3. Tax year.
have software that can produce a file in the proper format
4. Payer TIN.
according to Pub. 1220. Pub. 1220 provides the
5. Transmitter Control Code (TCC).
procedures for reporting electronically and is updated
annually. Pub. 1220 is available at IRS.gov. The FIRE
6. Type of return.
System does not provide a fill-in form option for
7. Number of payees.
information return reporting. The FIRE System operates
8. Filing method (paper or electronic).
24 hours a day, 7 days a week. You may access the FIRE
9. Was federal income tax withheld?
System online at FIRE.IRS.gov.
Send the letter to Internal Revenue Service, Information
Forms 1099-QA and 5498-QA can only be filed on
Returns Branch, 230 Murall Drive, Mail Stop 4360,
paper.
!
Kearneysville, WV 25430.
CAUTION
If a payer realizes duplicate reporting or a large
Due dates. File Forms 1097, 1098, 1099, 3921, 3922, or
percentage of incorrect information has been filed, contact
W-2G electronically by April 1, 2019. File Forms 5498,
the information reporting customer service site at
5498-ESA, 5498-QA, or 5498-SA by May 31, 2019. See
866-455-7438 for further instructions.
part M
about providing Forms 1097, 1098, 1099, 3921,
How to get approval to file electronically. File Form
3922, 5498, and W-2G or statements to recipients.
4419 at least 30 days before the due date of the returns.
File Form 1099-MISC by January 31, 2019, if you
File Form 4419 for all types of returns that will be filed
are reporting nonemployee compensation in
!
electronically. See Form 4419 for more information. Once
box 7.
you have received approval, you need not reapply each
CAUTION
year. The IRS will provide a written reply to the applicant
Extension of time to file. For information about
and further instructions at the time of approval, usually
requesting an extension of time to file, see
Extension of
within 30 days.
time to
file, earlier, under
part
C.
How to request a waiver from filing electronically. To
If you file electronically, do not file the same
receive a waiver from the required filing of information
returns on paper.
!
returns electronically, submit Form 8508 at least 45 days
before the due date of the returns for which you are
CAUTION
requesting a waiver. You cannot apply for a waiver for
Who must file electronically. If you are required to file
more than 1 tax year at a time. If you need a waiver for
250 or more information returns during the year, you must
more than 1 tax year, you must reapply at the appropriate
file electronically. The 250-or-more requirement applies
time each year.
separately to each type of form. For example, if you must
file 500 Forms 1098 and 100 Forms 1099-A, you must file
If a waiver for original returns is approved, any
Forms 1098 electronically, but you are not required to file
corrections for the same types of returns will be covered
Forms 1099-A electronically.
under the waiver. However, if you submit original returns
electronically but you want to submit your corrections on
The electronic filing requirement does not apply if you
paper, a waiver must be approved for the corrections if
apply for and receive a hardship waiver. See
How to
you must file 250 or more corrections.
request a waiver from filing
electronically, later.
If you receive an approved waiver, do not send a copy
The IRS encourages you to file electronically even
of it to the service center where you file your paper
though you are filing fewer than 250 returns.
TIP
returns. Keep the waiver for your records only.
-8-
Gen. Instr. for Certain Info. Returns (2018)
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