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Section 1. Purpose

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

Section 2. Nature of Changes 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. Form 4419, Application for Filing Information Returns Magnetically/Electronically Section 7. Test Files Section 8. Filing Forms 8027 Magnetically/Electronically Section 9. Due Dates Section 10. Extensions of Time Section 11. Processing of Information Returns Magnetically/Electronically Section 12. Penalties Section 13 Corrected Returns, Substitute Forms, and Computer-Generated Forms Section 14. Effect on Paper Returns Section 15. Definition of Terms

PART B. MAGNETIC MEDIA SPECIFICATIONS

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

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