If you do not already have a Transmitter Control Code (TCC), and want to submit test
files, Form 4419,
Application for Filing Information Returns Magnetically or Electronically,
must be filed with the Martinsburg Computing Center (MCC), Information Reporting Program,
230 Murall Drive, Kearneysville, West Virginia 25430. Once you have received approval
to file on magnetic media or electronically you need not reapply each year.
IRS/MCC encourages filers to submit a test each year.
Magnetic media test files may be submitted between November 1st and December 15th
each year, except for Form 1042-S files, which may be submitted between December 1st
and February 15th. Hard copy print tests are no longer acceptable.
Electronic media test files may be submitted between November 1st and January 31st
each year, except for Form 1042-S files, which may 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. When submitting test
files for Forms 1098, 1099, 5498 and W-2G use actual data in the "A" record,
not fictitious information.
When submitting test files for Form 1042-S, use actual data in the "T", "Q", "W"
and "Y" Record, not fictitious information.
Form 4804 and, if applicable,
Form 4802 should be submitted
with your test media or sent to MCC the same day that an electronic submission is made.
In order to participate in the Combined Federal/State Filing program,
a test file coded for this program must be submitted. If filing magnetically,
test files must be submitted between November 1st and December 31st.
If filing electronically, test files must be submitted between November 1st and
January 31st. A hard-copy printout is not acceptable. You must attach a letter to
the Form 4804 indicating you want to participate in this program.
A test file is only required for the first 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.
If the Combined Federal/State test file is determined to be acceptable,
IRS will send 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. You may contact the Information
Reporting Program Call Site at (304) 263-8700 or by calling Telecommunications Device for
the Deaf (TDD) at (304) 267-3367 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.
Forms and publications may be downloaded from this site
or ordered by calling 1-800-829-3676.
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