Sec. 6 Accuracy of Data — Publication 4810

.01 Accuracy of Data The IRS encourages filers to verify the format and content of each type of record to ensure the accuracy of the data. Important: Filers who engage a service bureau to transmit files on their behalf should be careful not to report duplicate data. This section lists some of the problems most frequently encountered with electronic files filed with the IRS. These problems may result in the IRS rejecting files as “Bad.”

The electronic file appears to be incomplete. The count of all records in the FILE-RECORDCOUNT field of the End of Transmission “F” Record does not equal the number of records

in the file.

A test file was submitted to the FIRE Production System. If the file submitted wasn’t a

test file, remove the TEST- FILE IND in the Transmitter “T” Record and resubmit the file. If a test file is submitted to the FIRE Production System in error, no action is needed. Test files submitted to the FIRE Production System can’t be processed and will be closed.

The file was submitted with more than one Transmitter “T” Record. Each file submitted

through the FIRE System may only have one Transmitter “T” Record.

The file contained too many participants to be submitted in a single file. It was included in

multiple FIRE files and one of these files had an error. All files related to this single filing must be corrected and resubmitted (even if there was an error in only one of the files).

The IRS has already received a file with the same Sponsor EIN, Plan Number, and Plan Year Ending Date. If a file was submitted to correct a previous error but is being submitted more than 60 days after notification of the error, or if this file was meant to amend a previously submitted file, make sure that it is identified as an amended return (AMENDED-IND = “1” (one) in position 34 of the Sponsor “S” Record). If the file was submitted in error (it was a duplicate file), or if this isn’t a duplicate file and was not previously submitted with the same Sponsor EIN, Plan Number, and Plan Year Ending Date, contact the IRS at 866-455-7438.

Sponsor “S” Record

The file was submitted with more than one Sponsor “S” Record. Each file submitted through the FIRE System can contain only one Sponsor “S” Record.
Field position 18-26 – Sponsor’s EIN - The file didn’t include a Sponsor EIN in the Sponsor “S” Record.
Field position 18-26 – Sponsor’s EIN - The file included a non-numeric Sponsor EIN in the Sponsor “S” Record.
Field position 27-29 – Plan Number - The file included a non-numeric Plan Number in the Sponsor “S” Record. The Plan Number should be 001-999.
Field position 74-143 – Sponsor’s Name - The file didn’t include a Sponsor Name in the Sponsor “S” Record.
Field Position 249-400 – Sponsor’s Mailing Address Line 1 - The file didn’t include a Sponsor Address in the Sponsor “S” Record.
Field position 411-550 – Plan Name - The file didn’t include a Plan Name in the Sponsor “S” Record.
Field position 568-575 – Total Participants Reported on SSA Counts - The count of total participants reported in the Sponsor “S” Record does not equal the count of Participants with an entry code of A in field position 42 of the Participant “P” record. If the file was too large to be submitted in a single FIRE file, this should be the total reported in all the associated FIRE files.

Administrator “A” Record

The file was submitted with more than one Administrator “A” Record. Each file submitted through the FIRE System can contain only one Administrator “A” Record.
The file was submitted with more than one End of Transmission “F” Record. Each file submitted through the FIRE System can contain only one End of Transmission “F” Record.
The file was submitted with records that appear to be from different filings. (The Plan Year Begin Date, Plan Year End Date, Sponsor EIN, and Plan Number aren’t the same on every record in the file.)
Field position 35-43 – Administrator’s EIN - The file didn’t include an Administrator EIN in the Administrator “A” Record.
Field position 35-43 – Administrator’s EIN - The file included a non-numeric Administrator EIN in the Administrator “A” Record.
Field position 149-300 Administrator’s Mailing Address - The file didn’t include an Administrator Address in the Administrator “A” Record.
The file had plan participant record(s) that contained data but didn’t have a valid entry code.

Participant “P” Record:

The electronic file appears to be incomplete. The count of participant records in the PRECORD- COUNT field of the End of Transmission “F” Record does not equal the number of Participant “P” records in the file.
The file had plan participant record(s) in which an Entry Code of “A” or “B” was indicated in box 7a; however, all remaining data for Lines 9(b) through 9(g) was not provided in positions 44131 of the Participant “P” record.
The file had plan participant record(s) in which an Entry Code of “D” was indicated; however, all

remaining data for Lines 9(b) and 9(c) was not provided in positions 44-99 of the Participant “P” record.

The file had plan participant record(s) in which an Entry Code of “C” was indicated; however, the remaining data for Lines 9(b) (positions 44-52), 9(c) (positions 53-99), 9(h) (positions 132140), and 9(i) (positions 141-143) was not provided in the Participant “P” Record.

.02 Common Errors

Item	Issue	Resolution
1	You haven’t received a file status email.	To receive emails concerning files, processing results, reminders and notices, set the SPAM filter to receive email from fire@irs.govandirs.e-helpmail@irs.gov. Turn off any email auto replies to these email addresses. Check the File Status to ensure your information was transmitted. Check “Verify Filing Information” page in your FIRE account to ensure the correct email address is displayed.
2	The transmitter does not check the FIRE System to determine why the file is bad.	The results of a file transfer are posted to the FIRE System within five business days. If the correct email address was provided on the “Verify Your Filing Information” screen when the file was sent, an email will be sent regarding the FILE STATUS. If any other results are received, follow the instructions in the Check File Status option. If the file contains errors, get an online listing of the errors.
3	Transmitter compresses several files into one.	Only compress one file at a time. For example, if there are ten uncompressed files to send, compress each file separately and send ten separate compressed files.
4	File is formatted as EBCDIC.	All files submitted electronically must be in standard ASCII code. All alpha characters must be uppercase.
5	An incorrect file isn’t replaced timely.	If the file is bad, correct the file and timely resubmit as an original.
6	Transmitter sends a file and “CHECK FILE STATUS” indicates that the file is good, but the transmitter wants to send another file containing the same information.	Once a file has been transmitted, don’t send another file unless the CHECK FILE STATUS indicates the file is bad five business days after the file was transmitted. If a file should not be processed, contact the IRS at 866-455-7438 to see if this is a possibility.