Under section 6011(e)(2)(a) of the
Internal Revenue Code, any person, including corporations,
partnerships, individuals, estates and trusts, who is required to
file 250 or more information returns must file such returns
magentically/ electronically. Payers required to file on magnetic
media or electronically must complete Form 4419 to receive
authorization to file.
US Code:
26 USC 6041,6043,6049, and 6109 Name of Law: Information,
Liquidating, Trust & Annuity, Returns regarding payments of
returns & identify. numbers
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.