| Tax Topic #804 |
2008 Tax Year |
Topic 804 - Test Files and Combined Federal and State Filing
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 (PDF), 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 (PDF), 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 (PDF), 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 [email protected] 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.
Page Last Reviewed or Updated: December 22, 2008
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