Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2005-31 · 2026-10-03 edition · updated 2026-10-04 · United States
NOTE:
Following is a list of related instructions and forms for filing Information Returns Electronically/Magnetically:
• General Instructions for Forms 1099, 1098, 5498, and W–2G
• Specific Instructions for Individual Information Returns
• Form 4419 — Application for Filing Information Returns Electronically/Magnetically
• Form 4804 — Transmittal of Information Returns Reported Magnetically
• Form 8508 — Request for Waiver From Filing Information Returns Magnetically
• Form 8809 — Application for Extension of Time to File Information Returns
• Notice 210 — Preparation Instructions for Media Labels
The Internal Revenue Service, Enterprise Computing Center — Martinsburg (IRS/ECC-MTB) encourages filers to make copies of the blank forms for future use. These forms can be obtained by calling 1–800–829–3676 or on the IRS website at www.irs.gov .
Use this Revenue Procedure to prepare Tax Year 2005 and prior year information returns for submission to Internal Revenue Service (IRS) using any of the following:
Electronic Filing
Tape Cartridge
3 1 /2-Inch Diskettes
Caution to filers:
Please read this publication carefully. Persons or businesses required to file information returns electronically or magnetically may be subject to penalties for failure to file or include correct information if they do not follow the instructions in this Revenue Procedure.
IMPORTANT NOTES:
IRS/ECC-MTB now offers an Internet connection at http://fire.irs.gov for electronic filing. The Filing Information Returns Electronically (FIRE) System will be down from Dec. 23, 2005, through Jan. 3, 2006 for upgrading. It is not operational during this time for submissions.
Beginning in Tax Year 2006, processing year 2007, IRS/ECC-MTB will no longer accept 3 1 /2-inch diskettes for filing information returns.
Rev. Proc. 2005–49
TABLE OF CONTENTS
Part A. General
SEC. 1. PURPOSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167
Sec. 2. Nature of Changes — Current Year (Tax Year 2005 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168
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