Sec. 4 Electronic Submissions

.01 Electronic Submissions

The FIRE System is available for electronic submissions 24 hours a day. For dates of availability, refer to the FIRE webpage.

Standard ASCII code is required for all files. The time required to transmit files varies depending upon your type of connection to the internet.

The acceptable file size for the FIRE Systems cannot exceed one million records per file. If the file exceeds the limit, the file will be rejected. We recommend you visit the FIRE webpage for the latest system status, updates, and alerts.

When sending electronic files larger than 10,000 records, data compression is encouraged. The time required to transmit a file can be reduced up to 95 percent by using compression.

• WinZip and PKZIP are the only acceptable compression packages. The IRS cannot accept selfextracting zip files or compressed files containing multiple files.

Transmitters may create files using self-assigned filename(s). However, the FIRE System will assign a unique filename. Record the FIRE filename from the Status Page as it is required when assistance is needed. The FIRE filename consists of:

• Submission Type (Original, Amended, Replacement, and Test)

• Transmitter Control Code

• Four-digit sequence number. The sequence number will be increased for every file sent. For example, if this is the first original file for the calendar year and the TCC is 22xxx, the IRS assigned filename would be ORIG.22xxx.0001.

.02 File Definitions

It is important to distinguish between the specific types of files:

- Original File - Contains information returns that have not been previously reported to the IRS.

- Amended File - Contains corrections for information returns successfully processed by the

IRS. Correction files should only contain records that require a correction, not the entire file.

- Replacement File - Sent when a "Bad" status is received. After the necessary changes

have been made, transmit the entire file through the FIRE Production System as a Replacement file.

- Test File - Contains data that is formatted to the specifications in the Publication 1187 and can

only be sent through the FIRE Test System at https://fire.test.irs.gov/. Don’t transmit live data in the FIRE Test System.

.03 Submission Responses

The results of your electronic transmission(s) will be sent to the email address that was provided on the “Verify your Filing Information” screen within five calendar days after a file has been filed. If using emailfiltering software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to these email addresses.

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Note: Processing delays may occur during peak filing timeframes, and you may not get results within five calendar days.

It is the filer’s responsibility to check the status of the file. See Part B. Sec. 2, Connecting to FIRE System. If a file is bad, the transmitter must return to the FIRE Production System or the FIRE Test System to identify the errors. At the main menu select “Check File Status.” Make necessary changes and resubmit as a Replacement file. You have 60 days from the original transmission date to send a good Replacement file. The 60-day timeframe only applies to files originally filed electronically.

Note: If an acceptable Replacement file is received within 60 days, the transmission date for the Original file will be used for penalty determination. Original files submitted after the due date or acceptable Replacement files sent beyond the 60 days may result in a late filing penalty.