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SEC. 4. FILING REQUIREMENTS

Internal Revenue Bulletin 2000-47 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Section 6011(e)(2)(A) of the Internal Revenue Code requires that any person, including corporations, partnerships, individuals, estates, and trusts, required to file 250 or more information returns must file such returns on magnetic media.

.02 The filing requirements apply separately to both original and corrected returns. .03 Filing electronically through the FIRE system with IRS/MCC fulfills the magnetic media filing requirement. .04 The above requirements do not apply if you establish undue hardship (see Part A, Sec. 5).

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▸Contents — Internal Revenue Bulletin 2000-47
Internal Revenue Bulletin 2000-47

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