Test Files and Combined Federal and State Filing

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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 Electronically or Magnetically, must be filed with the Internal Revenue Service (IRS) Enterprise Computing Center-Martinsburg (ECC-MTB), Information Reporting Program, 230 Murall Drive, Kearneysville, West Virginia 25430. Once you have received approval to file electronically or on magnetic media you need not reapply each year.

IRS/ECC-MTB encourages filers to submit a test each year.

Tests submitted on magnetic media should be postmarked no earlier than October 1, and no later than December 1. Tests must be received at IRS/ECC-MTB by December 15 in order to be processed. Test processing will not begin until November 1st. Tests submitted for Form 1042-S (PDF) files, may be submitted between January 1st and February 15th. Hard copy print tests are no longer acceptable.

Electronic test files may be submitted between November 1st through February 15th except for Form 1042-S (PDF) files, which may be submitted between November 1st through December 15th.

IRS will assist filers with their electronic or magnetic media files by reviewing test files received during the testing period. When submitting test files for Forms 1098, 1099, 5498, and W-2G use actual data in the "A" record, not fictitious information. Magnetic media test files must be accompanied by a Form 4804 (PDF), Transmittal of Information Returns Reported Magnetically.

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.

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, include 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 (PDF). Publications can be ordered by calling (800) 829-3676. Or you may contact the Information Reporting Program Customer Service Section by calling toll-free at (866) 455-7438 or by using 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 the IRS Website at www.irs.gov or by calling toll-free at (800) 829-3676.

Source: IRS.gov

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