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Introduction

Section 1. Purpose

Internal Revenue Bulletin 2002-25 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 2. Nature of Changes - Current Year (Tax Year 2002 ) Section 3. Where to File and How to Contact the IRS, Martinsburg Computing Center Section 4. Filing Requirements Section 5. Vendor List Section 6. Form 4419, Application for Filing Information Returns Electronically/Magnetically Section 7. Test Files Section 8. Filing of Information Returns Magnetically and Retention Requirements Section 9. Due Dates Section 10. Replacement Media Section 11. Corrected Returns Section 12. Effect on Paper Returns and Statements to Recipients Section 13. Combined Federal/State Filing Program Section 14. Penalties Associated With Information Returns Section 15. State Abbreviations Section 16. Major Problems Encountered

Part B. Electronic Filing Specifications

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▸Contents — Internal Revenue Bulletin 2002-25
Internal Revenue Bulletin 2002-25

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