Section 1. Background

Section 2. Advantages of Filing Elec tronically Section 3. General Section 4. Electronic Filing Approval

Procedure Section 5. Electronic Submissions Section 6. Electronic Filing Specifica tions Section 7. Dial-up Network/Browser

Specifications (Web Interface) Section 8. Communications Software

Specifications (Text Interface) Section 9. Modem Configuration

Sec. 2. Where To File and How To Contact the IRS Martinsburg Computing Center

.01 All Forms 8851 filed magnetically or electronically are processed at IRS/MCC. Send magnetic media files and any correspondence to MCC at the following address:

IRS-Martinsburg Computing Center Information Reporting Program Attn: 8851 Coordinator 240 Murall Drive Kearneysville, WV 25430 .02 Paper forms and publications should be requested by calling the “Forms Only Number” listed in your local telephone directory or by calling the IRS toll-free number 1-800-TAX-FORM (1-800-829-3676). Forms and publications can also be ob- tained by using the IRS Web site www.irs.gov.

.03 The Information Reporting Program (IRP) Call Site, located at the Martinsburg Computing Center, provides service to the payer/employer community (financial institutions, employers, and other transmitters of information returns). The IRP Call Site answers questions concerning tax law and magnetic/electronic filing of Forms 8851 and other information returns (Forms 1096, 1098, 1099, 5498, W-2G, 1042–S, 8027 and Questionable Forms W-4), inquiries dealing with backup withholding due to missing and incorrect taxpayer identification numbers and questions concerning paper filing of Forms W-2 and W-3. The Call Site can also be reached via their email address mccirp@irs.gov. Recipients of information returns (payees) should continue to contact 1-800-829-1040 or other numbers specified in the tax return instructions with any questions on how to report tax returns.

The Call Site accepts calls from all areas of the country. The number to call is 304- 263-8700 or Telecommunications Device for the Deaf (TDD) 304-267-3367. These are toll calls. Hours of operation for the Call Site are Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern Time. The Call Site is in operation throughout the year to handle the questions of payers, transmitters, and employers. Due to the high demand for assistance at the end of January