Under section 6011(e)(2)(a) of the Internal Revenue Code, any person, including corporations, partnerships, individuals, estates and trusts, who is required to file 250 or more information returns must file such returns electronically. Payers required to file electronically must complete Form 4419 to receive authorization to file.
The latest form for Information Returns (IR) Application for Transmitter Control Code (TCC) expires 2022-02-28 and can be found here.
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