What is the difference between need + Ving and need + to be PII ? I don't understand the answer?
If more than five thousand dollars in monetary instruments is transported into the United States, a report needs ________ with the customs office.
A. file
B. filing
C. to file
D. to be filed

Question

What is the difference between need + Ving and need + to be PII ? I don't understand the answer?
If more than five thousand dollars in monetary instruments is transported into the United States, a report needs ________ with the customs office.
 A. file 
 B. filing 
 C. to file 
 D. to be filed

Answer

"... a report needs [to be filed] with the customs office."

The use of "needs filing" is colloquial. I think it's a matter of replacing "require" with "need" - the verb "require" is always followed by a noun or gerund. (Fellow native speakers, please comment if I'm wrong about "needs [verb]ing!)

Because the sentence is talking about a possibility, it makes much more sense to use the infinitive: to be filed.