SEC. 8. TEST FILES

.01 IRS/MCC does not require test files but encourages first-time magnetic media or electronic filers to submit a test for review prior to the filing season. IRS/MCC will check the file to ensure it meets the specifications of this revenue procedure.

.02 Application Form 4419 must be filed with IRS/MCC and a TCC must be assigned before test files are submitted.

.03 Approved withholding agents or their agents may submit test files to IRS/MCC. IRS/MCC requires that all test files be submitted between December 1 and February 15.

.04 Include a completed Form 4804, 4802, or computer-generated substitute. Clearly mark the ‘‘Test’’ box on Form 4804 and media label Form 5064. On Form 4804 in the block marked ‘‘Combined total number of

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.06 IRS/MCC will send an acknowledgment to indicate the test results. Unacceptable magnetic media files, along with documentation identifying the errors, will be returned to the filer for replacement. Resubmission of replacement magnetic media test files must be postmarked no later than February 15. Electronic filers will also receive documentation identifying errors. Electronically filed tests must be resubmitted on or before February 15.

.07 IRS/MCC does not return media once it has been successfully processed.