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previous pagePrevious Page: Waivers and Extensions
next pageNext Page:  Electronic Filing of Information Returns
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Rev. date: 09/2006


Test Files and Combined Federal and State Filing

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Tele-Tax Topic 804
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The submission of a test file is not required, however, it is encouraged for all new electronic filers. If you do not already have a Transmitter Control Code (TCC), and want to submit a test file, Form 4419, Application for Filing Information Returns Electronically (FIRE), must be filed with and mailed to the Internal Revenue Service, Enterprise Computing Center-Martinsburg (IRS/ECC-MTB), Information Reporting Program, 230 Murall Drive, Kearneysville, West Virginia 25430 or faxed toll-free to 877–477–0572; do not do both (mail and fax). In order to ensure timely filing, submit Form 4419 at least 30 days before the due date of the return. Once you receive approval to file electronically, you need not reapply each year.
IRS/ECC-MTB encourages electronic filers to submit a test file each year. Test files must be submitted between November 1st through February 15th. When submitting test files for Form 1042-S use actual data in the "T", "W", "Q", "C" and "F" records, not fictitious information.
A test file, coded for our program, must be submitted to participate in the Combined Federal/State Filing Program. A test file is only required for the first year, but is highly recommended for every participation year. Blanket approval will not be given to software packages. Combined Federal/State records must be coded using the two-digit codes assigned to the participating states from the table in Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically. If the Combined Federal/State test file is acceptable, the IRS will send the filer a letter of approval and Form 6847, Consent for IRS to Release Tax Information.
The payer must sign, complete, and return Form 6847 to IRS/ECC-MTB before the IRS will release tax information to any of the participating states. A separate Form 6847 is required for each payer.
For further information refer to Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically, or contact the Electronic Product and Services Support, Information Reporting Branch, Customer Service Section, Monday through Friday, 8:30 a.m. to 4:30 p.m., by calling toll-free at 866–455–7438, by sending an e-mail addressed to mccirp@irs.gov or by using Telecommunications Device for the Deaf (TDD) at 304–267–3367.
IRS forms and publications related to electronic filing may be ordered by calling toll-free at 800–829–3676 or be downloaded from the IRS website at www.irs.gov.
previous pagePrevious Page: Waivers and Extensions
next pageNext Page:  Electronic Filing of Information Returns
 Use previous pagenext page to find additional instances of index items.