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Rev. date: 09/2006


Test Files and Combined Federal and State Filing

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The submission of a test file is not required, however, it is encouraged for all new electronic filers. IRS/ECC-MTB encourages electronic filers to submit a test file each year. Test files may be submitted from 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.
Form 4419, Application for Filing Information Returns Electronically, must be filed no later than 30 days before the due date of your information returns. IRS/ECC-MTB will issue a Transmitter Control Code (TCC). The TCC is required on all files and correspondence.
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 304-579-4827.
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.