IRS Releases Electronic And Magnetic Media Filing Requirements.

Rev. Proc. 2004-50

The Service has issued (Rev. Proc. 2004-50, 2004-33 IRB 211) the requirements for filing Forms 1098, 1099, 5498, and W-2G electronically or on magnetic media for preparing 2004 and prior year information returns. Rev. Proc. 2004-50 supersedes Rev. Proc. 2003-52, 2003-30 IRB 134. (For a summary of Rev. Proc. 2003-52, see Tax Notes, Aug. 4, 2003, p. 656; for the full text, see Doc 2003-17491 or 2003 TNT 144-8.)

[Editor's note: The full text of this document is available from Tax Analysts as Doc 2004-16502; for assistance, e-mail Tax Analysts' Customer Service Department at cservice@tax.org or call (800) 955-2444. Please note that the IRS has announced corrections to Rev. Proc. 2004-50 (Publication 1220) in Announcement 2005-14, 2005-9 IRB 653.]