Part IV. Applicable Federal Interest Rates.
Section 4. Filing Requirements
Internal Revenue Bulletin 1996-2 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 5. Form 8508, Request for Waiver from Filing Information Returns on Magnetic Media Section 6. Vendor List Section 7. Form 4419, Application for Filing Information Returns Magnetically/Electronically Section 8. Test Files Section 9. Filing of Form 1042–S Magnetically/Electronically and Retention Requirements Section 10. Due Dates Section 11. Extensions of Time to
suggestions for making it more helpful and user friendly, can be addressed to Internal Revenue Service, Martinsburg Computing Center, P. O. Box 1359, Martinsburg, WV 25401 ATTN: Information Returns Branch, Mail Stop 360.
.04 It is unlawful to intentionally transmit a computer virus to the Internal Revenue Service. Violators may be subject to a fine and/or imprisonment.
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