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 through 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 hard-copy 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 hard-copy printout must be received by December 31st. The hard-copy 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 hard-copy 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. Forms and publications can be downloaded from this site, or ordered by calling 1-800-829-3676. Or you may contact the Information Reporting Program Call Site on area code (304) 263-8700, or call Telecommunications Device for the Deaf, TDD, telephone number, area code (304) 267-3367 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.

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