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 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 (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 submitted between the dates mentioned previously. 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. When submitting
test files for Form 1042-S, use actual data in the "T", "W",
"Q", "C" and "F" Records, not fictitious information. A transmittal, Form 4804 (PDF), should be submitted with your test media.
The Form 4804 is no longer required for test files submitted electronically.
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. You must attach a letter 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 (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 (304) 263-8700,
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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