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IRS.gov Website
Rev. date: 11/27/2017


Electronic Media Filers –1099 Series and Related Information Returns

Tax Topic 800
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Who Must File Information Returns ElectronicallyTax Topic 801
Applying to File Information Returns ElectronicallyTax Topic 802
Waivers and ExtensionsTax Topic 803
Test Files and Combined Federal and State FilingTax Topic 804