Part IV. Applicable Federal Interest Rates.
SEC. 4. ELECTRONIC SUBMISSIONS
Internal Revenue Bulletin 1996-2 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Electronically filed information may be submitted to IRS/MCC 7 days a week, 24 hours a day, except for routine
maintenance/backup which is performed daily at 4:00 a.m. Eastern Time . Technical assistance will be available Monday
through Friday between 8:30 a.m. and 4:30 p.m. Eastern Time by calling (304) 263-8700.
.02 Lengthy transmissions (100,000 or more records) are not encouraged since the transmission may be interrupted by line noise problems. It is advisable to break lengthy files into multiple transmissions.
46
.03 The time required to transmit information returns electronically will vary depending on the modem speed, if IBM 3780 data compression is used, and if the records are blocked. The following transmission rate was based on an actual test file received at MCC using 4800 bps, no compression, and one record per block:
4500 records 50 minutes
Get a plain-English answer with a citation back to this text.
Ask AI about this code