1997 Tax Help Archives  

Test Files and Combined Federal and State Filing

This is archived information that pertains only to the 1997 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

If you do not already have a Transmitter Control Code, TCC, and want to submit test files, an application, Form 4419, must be filed with the Martinsburg Computing Center, P.O. Box 1359, Martinsburg, West Virginia 25401-1359.

Once you have received approval to file on magnetic media, you need not reapply each year.

Magnetic and electronic media test files must be submitted between November 1st thru December 31st each year, except for Form 1042S test files, which must be submitted between December 1st and February 15th.

IRS will assist filers with their magnetic media or electronic files by reviewing test files submitted between the dates mentioned previously. For processing the test, use actual data in the "A" record, not fictitious information. A transmittal, Form 4804, and, if applicable, 4802, should be submitted with your test media or sent to MCC the same day an electronic submission is made. If you are unable to submit your test file by December 31st, you may send a hardcopy printout that shows a sample of each type of record used to: Martinsburg Computing Center, P.O. Box 1359, MS-360, Martinsburg, West Virginia 25401-1359. This sample hardcopy printout must be received by December 31st. The hardcopy printout must be clearly marked as "TEST DATA" and include the name, address, and telephone number of someone familiar with the information. In order to participate in the Combined Federal - State Filing program, a test file coded for this program must be submitted between November 1st and December 31st. A hardcopy printout is not acceptable. You should attach a letter indicating you want to participate in this program.

Blanket approval will not be given to software packages. The test file is only required for the first year, unless otherwise notified by IRS. Combined Federal - State records must be coded using the two-digit codes assigned to the participating states from the table in the Revenue Procedure on Electronic or Magnetic Media Reporting, Publication 1220. If the Combined Federal - State test file is determined to be acceptable, IRS will send to the filer Form 6847, Consent for IRS to Release Tax Information.

The payer must complete and return the Form 6847 before IRS will release the tax information to any of the participating states. A separate form is required for each payer.

Further information can be found in Publication 1220, which can be obtained by calling 1-800-829-3676. Or you may contact the Information Reporting Program Call Site on (304) 263-8700, or call Telecommunications Device for the Deaf, TDD, telephone number (304) 267-3367 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.

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