Part III. Administrative, Procedural, and Miscellaneous
Section 1. Purpose
Internal Revenue Bulletin 1998-32 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 2. Nature of Changes - Current year (Tax Year 1998) Section 3. Where to File and How to Contact the IRS Martinsburg Computing Center (IRS/MCC) Section 4. Filing Requirements 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 Forms 1042–S Magnetically/Electronically and Retention Requirements Section 10. Due Dates Section 11. Extensions of Time to File Section 12. Processing of Information Returns Magnetically/Electronically Section 13. Corrected Returns Section 14. U.S. Taxpayer Identification Numbers (TIN) and Individual Taxpayer Identification Numbers (ITIN) Section 15. Effect on Paper Returns and Statements to Recipients Section 16. Definition of Terms Section 17. Major Problems Encountered
Part B. Magnetic Media Specifications
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