SEC. 6. ELECTRONIC FILING SPECIFICATIONS

1. IRS/MCC is in the process of updating all of its hardware and software for electronic filing. As a result, effective October 31, 1999, the Information Reporting Program Bulletin Board System (IRP-BBS) and 3780 bisynchronous electronic filing systems will be discontinued. Starting November 1, 1999, users will be able to access the new electronic system via analog and ISDN BRI con- nections. Bisynchronous electronic filing will no longer be supported. The new system is designed to support the electronic filing of information returns only. The new telephone number for electronic filing is 1-304-262-2400. Publications and forms will no longer be electronically available from MCC. Users needing the publications and forms that were formerly available on the IRP-BBS will need to download them from the IRS website at www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676).

.02 Electronic filing of Forms 8027, originals’ replacements and corrections, is offered as an alternative to magnetic media (tape, tape cartridge, or diskette) or paper filing, but is not a requirement. Transmitters filing electronically will fulfill the magnetic media requirements for those payers who are required to file magnetically. It may also be used by payers who are under the filing threshold requirement, but would prefer to file their information returns this way. If the original file was sent magnetically, but was returned for replacement, the replacement may be transmitted electronically.

.03 The electronic filing of Forms 8027 is not affiliated with the Form 1040 electronic filing program. These two programs are totally independent, and filers must obtain separate approval to participate in each of them. All inquiries concerning the electronic filing of information returns should be directed to IRS/MCC. IRS/MCC personnel cannot answer questions or assist taxpayers in the filing of Form 1040 tax returns. Filers with questions of this nature will be directed to the Customer Service toll-free number (1-800- 829-1040) for assistance. .04 Filers participating in the electronic filing program for Forms 8027 will submit their returns to IRS/MCC electronically and not through magnetic media or paper filing. Files submitted in this manner must be in standard ASCII code.

1999–49 I.R.B. 615 December 6, 1999

.05 The format of the record is the same for electronically filed records as they are for 3 ¹ ⁄2-inch diskettes, tapes, and tape cartridges and must be in standard ASCII code.

.06 Filers must obtain, or already have, a Transmitter Control Code (TCC) assigned to them prior to submitting their files electronically. (Filers who currently have a TCC for magnetic media filing do not have to request a second TCC for electronic filing.) Refer to Part A, Sec. 6, for information on how to obtain a TCC.

.07 Once a TCC is obtained, electronic filers assign their own passwords and do not need prior or special approval. .08 With all passwords, it is the user’s responsibility to remember the password and not allow the password to be compromised. Passwords are user assigned at first logon and are up to 8 alpha/numerics, which are case sensitive. However, if filers do forget their password, call 304-263-8700 for assistance.

Note: Passwords are case sensitive.

.09 Electronically filed Forms 8027 may be submitted to IRS/MCC 24 hours a day, 7 days a week. 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.

.10 Do not transmit data electronically from January 1 through January 5. This will allow time for IRS/MCC to update its system to reflect current year changes.

.11 Data compression is encouraged when submitting Forms 8027 electronically. MCC has the ability to decompress files created using several popular software compression programs such as ARC, COMPRESS, LHARC, and PKZIP. The time required to transmit Forms 8027 electronically will vary depending on the modem speed and the type of data compression used, if any. The time re- quired to transmit a file can be reduced by as much as 85 percent by using software compression and hardware compression. The following are actual transmission rates for Forms 1099 achieved in test uploads at MCC using compressed files. The actual transmission rates will vary depending on the modem speeds.

.12 Files submitted electronically will be assigned a unique filename by the FIRE system ( users may name the file anything they choose from their end). The IRS assigned filename will consist of submission type [ORIG (original), CORR (correction), and REPL (replacement)], the filer’s TCC, and a four digit number sequence. The sequence number will be incremented for every file sent. For example, if it is your first original file for the calendar year and your TCC is 44444, the IRS assigned filename would be ORIG.44444.0001. Record the filename. This information will be needed by MCC in order to identify the file if assistance is re- quired and to complete Form 4804.

.13 Filers are advised not to resubmit an entire file if records were omitted from the original transmission. This will result in duplicate filing. A new file should be sent consisting of the records that had not previously been submitted.

.14 The results of the electronic transmission will be available in the (F)ile Status area of the electronic system within 2 weeks; however, no further processing will occur until the signed Form 4804 is received. The transmitter must mail or fax the signed Form 4804 the same day the electronic transmission is made. No return is considered filed until a Form 4804 is received by IRS/MCC. .15 Form 4804 can be ordered by calling the IRS toll-free forms and publication order number 1-800-TAX-FORM, (1-800-829- 3676), or it may be computer-generated. It may also be obtained from the Internet at www.irs.gov. If a filer chooses to computergenerate Form 4804, all of the information contained on the original form, including the affidavit, must also be contained on the computer-generated form. This form is also contained in the back of this publication.

.16 Forms 4804 may be mailed to the following address:

If by Postal Service, air or truck freight:

IRS-Martinsburg Computing Center Information Reporting Program Attn: Electronic Filing Coordinator 230 Murall Drive Kearneysville, WV 25430

Please indicate on the envelope the following message: CONTAINS FORM 4804 INFORMATION – NO MAGNETIC MEDIA

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. 17 Contact the Electronic Filing System by dialing 304-262-2400. This number supports analog connections from 1200bps to 56Kbps or ISDN BRI 128Kbps connections. The system can be accessed via Dial-up network/web browser or a communications software package such as Hyperterminal, Procomm, PCAnywhere, etc. The Dial-up network/web browser will provide an Internet- like look without going through the Internet (point to point). If you do not have this capability, a text interface will be provided that can be accessed via typical communications software and will perform similar to the former IRP-BBS.

.18 Due to the large number of communication products available, it is impossible to provide specific information on a particular software package or hardware configuration. Filers should contact their software or hardware supplier for assistance. Your browser will need to be capable of file uploads (i.e., Internet Explorer 4.0, Netscape Navigator 2.0 or higher). The following are some general instructions (many of these settings may already be set by default in your software):

(a) Dial-up network settings:

(1) Set dial-up server type to PPP (2) Set network protocol to TCP/IP (3) Enable software compression (4) Enable PPP LCP extensions (b) Browser settings:

(1) Set to receive “cookies” (2) Enable JavaScript or Jscript (3) Browser must be capable of file uploads (i.e. Internet Explorer 4.0, Netscape 2.0 or higher) (4) Enter the URL Address of http://10.225.224.2 (c) Communications software settings should be:

– No parity

– Eight data bits

– One stop bit

– Full duplex (d) Hardware features

(1) Enable hardware flow control (2) Enable modem error control (3) Enable modem compression .19 The first time you log on to the electronic system, you will need to create a new account. After completing the registration in- formation, you will be prompted for a user name and password. Passwords are assigned by the user at first logon and are up to 8 alpha/numerics which are case sensitive. Remember your exact logon name and password for future reference. If you forget your logon name and/or password, call IRS/MCC at 304-263-8700 for assistance.

.20 Once you are an established user, select the logon option and then you will be prompted for your logon name and password. Once you have entered this information, you will be at the Main Menu. Select one of the following options:

(a) Electronic Filing - this option will allow you to send your files and provide us with current mailing address information in case we need to send any correspondence.

(b) File Status - this option will display the results of your file transfer and will be posted in this area.

Common Problems Associated with Electronic Filing

1 . No Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically.

Even though you have sent your Forms 8027 electronically, you still need to fax or mail the Form 4804. See Part B, Sec. 6.16 for the mailing address. The fax number is 304-264-5602.

2. Transmitter does not dial back to the electronic system to determine file acceptability.

Within 2 weeks the results of your file transmission will be posted under the option called File Status. It is very important that you check this option because if your file is bad we must receive a replacement within 45 days.

3. Transmitter compresses several files into one.

Only compress one file at a time. For example, if you have 10 uncompressed files to send, compress each file separately and send 10 separate compressed files.

1999–49 I.R.B. 617 December 6, 1999

4. Transmitter sends a file and File Status indicates that the file is good, but the transmitter wants to send a replacement or cor- rection file to replace the original/correction/replacement file.

Once a file has been transmitted, you cannot send a replacement file unless File Status indicates the file is bad. If you do not want us to process the file, you must first contact us at 304-263-8700 to see if this is a possibility.

5. Transmitter sends an original file that is good, then sends a correction file for the entire file even though there are only a few changes.

The correction file, containing the proper coding, should only contain the records needing correction, not the entire file.

6. File format is formatted as EBCDIC.

File must be standard ASCII code. All files submitted electronically must be in standard ASCII Code.