Section 1. Purpose

Internal Revenue Bulletin 2000-21 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 2. Nature of Changes – Current Year (Tax Year 2000) Section 3. Where to File and How to Contact the IRS, Martinsburg Computing Center 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 Information Returns Magnetically/Electronically and Retention Requirements Section 10. Due Dates Section 11. Extensions of Time Section 12. Processing of Information Returns Magnetically/Electronically Section 13. Corrected Returns Section 14. Taxpayer Identification Number (TIN) Section 15. Effect on Paper Returns and Statements to Recipients Section 16. Combined Federal/State Filing Program Section 17. Definition of Terms Section 18. State Abbreviations Section 19. Major Problems Encountered

Part B. Magnetic Media Specifications

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▸Contents — Internal Revenue Bulletin 2000-21

Internal Revenue Bulletin 2000-21

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