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. Form 1042S specifications may be found in Publication 1187. All specifications for magnetic filing of Forms W-2 may be found in the technical bulletins available from the Social Security Administration. If you are unable to prepare the files yourself, and want to purchase software or locate someone to file on your behalf, the Information Reporting Program Call Site can provide you with a list of vendors.