If you do not already have a Transmitter Control Code (TCC), and want to submit test files, an application, Form 4419 (PDF), Application for Filing Information Returns Magnetically or Electronically, must be filed with the IRS Martinsburg Computing Center, 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 (PDF) files, which may be submitted between December 1st and February 15th. Hard copy print tests are no longer acceptable.
Electronic test files may be submitted between November 1st and February 15th 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 received during the testing period. When submitting test files for Form 1098 (PDF), 1099, Form 5498 (PDF) and Form W-2G (PDF) use actual data in the "A" record, not fictitious information. A Form 4804 (PDF), Transmittal of Information Returns Reported Magnetically must be submitted with your test media.
When submitting test files for Form 1042–S use actual data in the "T", "W", "Q", "C" and "F" Records, not ficticious information. A transmittal Form 4804 should be submitted with your test media.
In order to participate in the Combined Federal/State Filing program, a test file coded for this program must be submitted. A hard–copy printout is not acceptable. For magnetic media test files, attach a letter indicating you want to participate in this program. Test files sent electronically do not require the Form 4804 or letter.
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 (PDF). 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. Publications can be ordered by calling 1–800–829–3676. Or you may contact the Information Reporting Program Call Site by calling 1(866) 455–7438, or by using Telecommunications Device for the Deaf (TDD), (304) 267–3367 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.
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