Filing Information Returns Electronically (FIRE)
The FIRE (Filing Information Returns Electronically) system is set up for financial institutions and others to file Information Return Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8935, 8955-SSA or W-2G. An Information Return is a tax document required by Internal Revenue Code regulations and is used to report certain types of payments made by financial institutions and others who make payments as a part of their trade or business.
Information Returns can be filed electronically, however, you must have software that can produce the file in the proper format as required by Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G, Electronically or Publication 1187, Specifications for Filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically or Publication 1239, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, Electronically.
IRS does not provide an electronic fill-in form option for filing information returns.
Filing Information Returns electronically is cost-effective, easier than filing on paper, and is more accurate. The status of your file is available within 2 business days for most forms. Electronic filers also receive a later due date for most returns.
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