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Colleen
File Copy A of the form with the IRS by February 28, 2014. If you file electronically, the due date is March 31, 2014. To file electronically, you must have software that generates a file according to the specifications in Pub. 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Mail the form to Department of the Treasury IRS office that has been assigned to handle returns from the state you live in.
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