SEC. 5. TRANSMITTAL REQUIREMENTS

.01 All data submitted electronically is verified by transmittal Form 4804. The transmitter must send the signed Form 4804 the same day the transmission is made. No return is considered filed until a Form 4804 is received by IRS/MCC.

.02 Form 4804 can be ordered by calling the IRS toll free forms and publications order number 1-800-TAX-FORM (1-800-829-3676) or it may be computer-generated. If a filer chooses to computer-generate Form 4804, all of the information contained on the original form, including the affidavit, must also be contained on the computer-generated form.

.03 The filer whose TCC is used in the ‘‘T’’ Record is responsible for submitting the transmittal Form 4804. .04 Forms 4804 may be mailed to the following addresses: If by Postal Service:

IRS-Martinsburg Computing Center ATTN: Electronic Filing Coordinator P.O. Box 1359, MS-360 Martinsburg, WV 25401-1359 If by truck or air freight:

IRS-Martinsburg Computing Center ATTN: Electronic Filing Coordinator Route 9 and Needy Road, MS-360 Martinsburg, WV 25401 .05 A signed Form 4804 submitted for electronically filed information returns must be sent the same day as the electronic submission.