SEC. 11. COMMON PROBLEMS ASSOCIATED WITH ELECTRONIC FILING

The following are the major non-format errors associated with electronic filing:

1. No Form 6466, Transmittal of Forms W-4 Reported Magnetically/Electronically.

Even though you have sent your information returns electronically, you still need to mail a signed Form 6466 by the due date of the return. See Part C, Section 6.03, for the mailing address.

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

The results of your file transfer are posted to the FIRE System within ten business days. It is your responsibility to verify file acceptability and, if the file contains errors, you will be mailed a listing of the errors. Date received and number of payee records are also displayed.

3. Incorrect file is not replaced timely.

If your file is bad, correct the file and timely resubmit as a replacement.

4. 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.

5. Transmitter sends a file and File Status indicates that the file is good, but the transmitter wants to send a replacement file to replace the original file.

Once a file has been transmitted, you cannot send a replacement file unless File Status indicates the file is bad (10 business days after file was transmitted). 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. However, this will count as a replacement.

6. File is formatted as EBCDIC.

All files submitted electronically must be in standard ASCII code.

Part D. Miscellaneous Information

Sec. 1. Addresses for Martinsburg Computing Center

To submit an application to file, Form 6466, correspondence, and magnetic media files, use the following:

Mailing by U. S. Postal Service, truck, or air freight: - IRS—Martinsburg Computing Center Information Reporting Program 240 Murall Drive Kearneysville, WV 25430

Sec. 2. Telephone Numbers for Contacting IRS/MCC

Information Reporting Program Call Site: 304-263-8700

January 22, 2001 394 2001–4 I.R.B.

Telecommunication Device for the Deaf (TDD): 304-267-3367

Between 8:30 a.m. and 4:30 p.m. Eastern Time

Monday through Friday

Electronic Filing via FIRE - 1-304-262-2400

Information Returns FAX Machine: 304-264-5602

HOURS OF OPERATION – FIRE SYSTEM & FAX

24 HOURS A DAY 7 DAYS A WEEK

This is the end of Publication 1245 for Tax Year 2000.

2001–4 I.R.B. 395 January 22, 2001