The requirements to file magnetically or electronically depend on the types of information returns you must file. This requirement applies separately for each type of form.
All requirements apply separately to both original and corrected forms.
General information on filing and making corrections, as well as, specifications for magnetic media and electronic filing are found in Publication 1220 . Specifications for Form 8027 may be found in Publication 1239. Specifications for Form 1042-S may be found in Publication 1187 . All specifications for magnetic filing of Forms W-2 may be found in the technical on line guide available from the Social Security Administration. Publication 1582 is for information only, and in no way implies IRS approval or endorsement of products or services.