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SEC. 7. TEST FILES

Internal Revenue Bulletin 2000-47 · 2026-10-03 edition · updated 2026-10-04 · United States

.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 filing electronically you may submit a test file through February 15 of the year the returns are due.

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▸Contents — Internal Revenue Bulletin 2000-47
Internal Revenue Bulletin 2000-47

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