Sec. 4 Electronic — Publication 1516

.01 Electronic Submissions

The FIRE System is available for electronic submissions 24 hours a day. For dates of availability, refer to 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 website 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 file name(s). However, the FIRE System will assign a unique filename. Record the FIRE filename from the “Check File Status” page as it is required when assistance is needed. The FIRE filename consists of:

Submission type (Original, Correction, Replacement, and Test)
Transmitter Control Code (TCC)
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 quarter and the TCC is 44444, the IRS assigned filename would be ORIG.44444.0001.

Prior quarter data, original and corrected, must be filed according to the requirements of this publication. Use the record format for the current year when submitting prior year data. Each tax year must be electronically filed in separate transmissions. However, use the actual year designation of the data in field positions 2-5 of the “T”, “A”, and “B” Records. Field position 6, Prior Year Data Indicator, in the Transmitter “T” Record must contain a “P.” A separate transmission must be made for each tax year. See Part C, Record Format Specifications and Record Layouts.

.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.
Correction File - Contains corrections for information returns that were successfully processed by the IRS. Correction files should only contain records that require a correction, not the entire file.
Replacement File - A replacement file is 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 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G and can only be sent through the FIRE Test System at https://fire.test.irs.gov/. Test files are optional but highly recommended for first-time filers or after software updates. 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 two days after a file has been submitted. If using email filtering 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.

Processing delays may occur during peak filing time frames, and you may not get results within two business days. If a file is bad, the transmitter must return to https://fire.irs.gov/ or https://fire.test.irs.gov/ to identify the errors. At the main menu, select “Check File Status.”

If a file is “Bad,” make necessary changes and resubmit as a replacement file. You have 60 days from the original transmission date to send a good replacement file.

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.