Sec. 4 Electronic — Publication 4810

.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 can’t 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 can’t accept self-extracting 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 file name from the “Check Status” page as it is required when assistance is needed.

The FIRE filename consists of:

Submission type
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 calendar year and the TCC is 6xxxx, the IRS assigned filename would be ORIG.6xxxx.0001.

.02 File Definitions

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

Original file - Contains information returns that haven’t been previously reported to the IRS.
Amended file - Contains corrections for information returns successfully processed by the IRS with a status of “Good” and it has been more than 10 calendar days since the file was transmitted to the IRS and you then identified an error with the file. A full and complete Form 8955-SSA must be filed to correct any errors and/or omissions. Amended files must contain all data required to be reported by the plan for the plan year; not just the data that was omitted or that is being corrected.
Test file - Contains data that is formatted to the specifications in Publication 4810 and can only be sent through the FIRE Test System. 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 you’re using email- filtering software, configure the software to accept email from fire@irs.gov and irs.e- helpmail@irs.gov. Turn off any email auto replies to these email addresses.

Note: 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 the FIRE Production or FIRE Test System to identify the errors. At the main menu, select “Check File Status.”

If a timely filed electronic file is bad, the filer will have up to 60 days from the day the file was

transmitted to file an acceptable file. If an acceptable file is not received within 60 days, the filer could be subject to late filing penalties.

If the file is good, it is released for mainline processing after ten business days from receipt. Contact the IRS by telephone at 866-455-7438 within the ten-day timeframe if the file should not be released for further processing.