SEC. 7. TEST FILES

.01 IRS/MCC encourages new filers to submit test files for review in advance of the filing season. Employers or transmitters must be approved to file magnetically/electronically before a test file is submitted (See Part A, Sec. 6 for application procedures.)

.02 All test files must be submitted between October 1 and December 15 of the year before the returns are due. If you are unable to submit your test files by December 15, you may send a sample hard copy printout to IRS/MCC between December 16 and January 15. Clearly mark the hardcopy printout as “TEST DATA” and include the name, address, and telephone number of someone familiar with the test printout who may be contacted to discuss its acceptability.