SEC. 7. FORM 4419, APPLICATION

FOR FILING INFORMATION RETURNS MAGNETICALLY/ELECTRONICALLY

.01 Withholding agents or their agents must complete and submit Form 4419, Application for Filing Information Returns Magnetically/Electronically, before they may file Form 1042–S magnetically or electronically. Applications for tape, tape cartridge, diskettes, and IRP–BBS may be submit uted at any time during the year; however, the Form 4419 must be filed at least 30 days before March 15 in order to allow time to receive a response from IRS/MCC and timely file the returns.

.02 A copy of Form 4419 may be obtained by calling 1-800-TAX-FORM (1-800-829-3676). Instructions on the back of this form should be read carefully. This form may be photocopied.

.03 The filer will receive an approval letter that will contain a fivedigit Transmitter Control Code (TCC) beginning with the numbers ‘‘22’’. DO

NOT SUBMIT Form 1042–S USING A TCC ASSIGNED FOR THE PURPOSE OF FILING OTHER INFORMATION RETURNS. Form 1042–S may not be filed electronically or magnetically until an application has been approved and a TCC assigned. For documents to be filed electronically using IBM 3780 bisynchronous protocols, Form 4419 must be submitted at least 45 days prior to the due date of the returns.

A magnetic media reporting package containing the current revenue procedure, forms, labels, and instructions will be sent annually to the attention of the contact person indicated on Form 4419.

.04 Once a TCC has been assigned, it is not necessary to reapply each year. If the information provided on Form 4419 changes, (for example, the organization’s name or the contact person) notify IRS/MCC in writing so the appropriate files may be updated. In ALL correspondence with IRS/MCC, include the TCC in order to assist IRS personnel in locating the correct files.

.05 If a withholding agent’s files are prepared by a service bureau, it may not be necessary to submit an application to obtain a TCC. Some service bureaus will produce files, code their own TCC on the media, and send it to IRS/MCC for the withholding agent. Other service bureaus will prepare magnetic media and return the media to the withholding agent for submission to IRS/MCC. These service bureaus may require the withholding agent to obtain a TCC to be coded in the ‘‘T’’ Record. Withholding agents should contact their service bureaus for further information.

.06 Filers must have a TCC to transmit data electronically. If a filer has been assigned a TCC to file magnetically and later chooses to file electronically, it is not necessary to apply for another TCC as long as the TCC begins with the digits ‘‘22’’.

.07 When initial contact is made with the IRP–BBS, filers will be instructed to assign their own password and do not need prior approval, other than a valid TCC.