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SEC. 8. ELECTRONIC FILING SPECIFICATIONS

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

.01 The FIRE System is designed exclusively for the filing of Forms 1042-S, 1099, 1098, 5498, 8027, W2-G and W-4.

November 20, 2000 508 2000–47 I.R.B.

.02 A transmitter must have a TCC before a file can be transmitted. If you have a TCC for magnetic media filing, that TCC can also be used for electronic filing.

.03 It is the filer’s responsibility to dial back to verify the acceptability of files submitted by checking the file status area of the sys- tem . These reports will be available on the electronic system in 10 workdays after the transmission is received by IRS/MCC.

.04 Contact the FIRE 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 (see Section 9) or communications software (see Section 10) . 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 is provided that can be accessed via communication software such as Hyperterminal, Procomm, PCAnywhere, etc.

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