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SEC. 7. TRANSMITTAL REQUIREMENTS

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

☛ Note: In the future, Form 4804 may not be required for ELECTRONIC filing of Forms 8027. See the bulletin area of the FIRE system for updates on this and other items of importance.

.01 The results of the electronic transmission will be available in the File Status area of the electronic system within 10 workdays; however, no further processing will occur until the signed Form 4804 is received. The Form 4804 must be postmarked by the due date of the return. No return is considered filed until a Form 4804 is received by IRS/MCC.

.02 Form 4804, which is located in the back of this publication, can be ordered by calling the IRS toll-free forms and publications order number 1-800-TAX-FORM (1-800-829-3676), or it may be computer-generated. It may also be obtained from the IRS’s Internet Web Site at www.irs.gov . If a filer chooses to computer-generate Form 4804, all of the information contained on the original form, including the affidavit, must also be contained on the computer-generated form.

.03 The TCC used in your file is the TCC which must appear on the transmittal Form 4804. .04 Forms 4804 should be mailed to the following address:

If by Postal Service, air or truck freight:

IRS-Martinsburg Computing Center Information Reporting Program Attn: Electronic Filing Coordinator 240 Murall Drive Kearneysville, WV 25430

Please indicate on the envelope the following message:

CONTAINS FORM 4804 INFORMATION - NO MAGNETIC MEDIA

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▸Contents — Internal Revenue Bulletin 2000-47

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