Publication 3609 (Rev. 12-2011) Catalog Number 29789A Department of the Treasury Internal Revenue Service www.irs.gov
| Publication 3609 (Rev. 12-2011) Catalog Number 29789A Department of the Treasury Internal Revenue Service www.irs.gov |
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Overview Benefits
n information return is a tax document
A used to report certain types of payments of Filing
made by financial institutions and others who
make payments as part of their trade or business Electronically
as required by Internal Revenue Code Regulations.
Information returns are filed electronically via the n It’s Paperless…
FIRE (Filing Information Returns Electronically) no follow-up form requirements
system at http://fire.irs.gov. The following infor-
mation returns can be filed electronically: Forms n It’s Secure…
1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, supports AES 256-bit, AES 128-bit and TDES 168-bit encryption
8935, 8955-SSA, and W-2G.
n It’s
Note: Forms W-2 are filed with the Easy to Use…
Social Security Administration (SSA). due to easy to follow screen prompts
n It’s Efficient…
due to the on-line availability of transmitter files and file status
results e-mailed in one to two business days for most form types
if the correct e-mail address is provided
n It’s Fast…
transmission time is reduced by up to 95% when large files are
compressed with PKZIP or WINZIP
n It’s Flexible…
due dates are extended for electronically filed Forms 1097, 1098,
1099, 3921, 3922, 8027, and W-2G
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Preparation
Who Can Participate Transmission Time
Any filer of information returns may file electronically. Any The time required to transmit information returns electronically will vary
corporation, partnership, employer, estate, and/or trust, who is by the type of connection to the internet and if file compression is used.
required to file 250 or more information returns for any calendar Note: The FIRE system may be down every Wednesday from 2:00
year, must file them electronically. However, if filers have less a.m. to 5:00 a.m. ET for maintenance and for two weeks at the end of
than 250 information returns, IRS encourages them to file those the year for yearly updates. The FIRE system will not be available for
submissions during these times.
returns electronically as well.
Software Data Compression
How To Participate
The IRS accepts and encourages the use of software data compression
Submit Form 4419, Application for Filing Information Returns (i.e., PKZIP and WINZIP) for files larger than 10,000 records submitted via
Electronically, to request authorization to file information the FIRE system. Transmission time can be reduced by as much as 95% by
returns with the Internal Revenue Service/Information Returns using software data compression.
Branch (IRS/IRB). Once approved, a five-character alpha/ Note: Do not compress multiple files into one compressed file, create
numeric Transmitter Control Code (TCC) will be assigned. an executable file or an encrypted zip file (password protected).
Submit Form 4419 to IRS/IRB at least 30 days before the due
date of the returns for current year processing. Mail or fax the File Preparation
completed Form 4419 to:
Electronically transmitted file(s) must be in standard ASCII code
Internal Revenue Service and must follow the record format for the type of form(s) being filed.
Information Returns Branch For complete filing instructions, refer to Publication 1220, Specifications
230 Murall Drive, Mail Stop 4360 for Filing Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8935, and
Kearneysville, WV 25430 W-2G Electronically; Publication 1187, Specifications for Filing Form
1042-S, Foreign Person’s U.S. Source Income Subject to Withholding,
Fax: 1-877-477 -0572
Electronically; Publication 1239, Specifications for Filing Form 8027,
Employer’s Annual Information Return of Tip Income and Allocated Tips,
Electronically or Publication 4810, Specifications for Filing Form 8955-
SSA, Annual Registration Statement Identifying Separated Participants
with Deferred Vested Benefits Electronically.
Note: File size cannot exceed 2.5 million records.
File Naming
Files submitted to the FIRE system will be assigned a unique filename
(users can name the file anything they choose; however, most software
products provide a filename). The filename assigned by the FIRE
system will consist of the submission type, the filer’s TCC, and a four-digit
sequence number. The sequence number will be incremental for every
file sent. For example, if this is the first original file for the calendar year
and the TCC is 44444, the assigned filename will be ORIG.44444.0001.
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Testing Filing
There is no requirement to submit test files; however, IRS highly recom-
mends first time electronic filers and software companies to participate Electronically
in testing. Electronic test files can be transmitted from November 1
through February 15 via the FIRE test system at http://fire.test.irs.gov. 1. Before connecting, have the TCC and TIN (Taxpayer Identification Number)
Note: Participants in the Combined Federal/State Filing Program are available.
required to submit a test file the first year and encouraged thereafter
to verify that the file is being coded properly for this program. Refer 2. Turn off pop-up blocking software before transmitting files.
to Publication 1220 for further details. 3. Internet browsers must support AES 256-bit, AES 128-bit or TDES 168-bit
encryption.
Online Extension of Time
4. Internet browsers must be set to receive “cookies.” Cookies are used to
The fill-in Form 8809, Application for Extension of Time to File Information preserve User ID status.
Returns, may be completed online via the FIRE system. (Filers that do 5. Point the internet browser to http://fire.irs.gov to connect to the FIRE system
not have a User ID and password should refer to the section “First Time or http://fire.test.irs.gov to connect to the FIRE test system (November 1 through
Connection to the FIRE System.”) At the Main Menu, click “Extension of February 15).
Time Request” and then click “Fill-in Extension Form.” This option can
only be used to request an automatic 30-day extension of time. The First Time Connection to the FIRE System
application must be completed by the due date of the return for which an
(If there has been a previous logon, skip to
extension is being requested. A separate application is required for each
“Subsequent Connections to the FIRE system”)
payer. Filers should print the approval page for their records.
Click “Create New Account”
File Status E-mail Notification Fill out the registration form and click “Submit”
After one or two business days, the results of the electronic transmis- Create User ID
sion(s) will be sent to the e-mail address provided on the “Verify Your Create and verify password (The password is user created and must be eight
Filing Information” screen. If using e-mail filtering software, configure alpha/numeric characters, containing at least one uppercase, one lowercase, one
the software to accept e-mails from fire@irs.gov and irs.e-helpmail@ numeric and cannot contain the User ID. The FIRE system requires passwords to
irs.gov. If the e-mail indicates that the file is bad, log on to the FIRE be changed every 90 days or at the first logon attempt after 90 days. The previ-
system and go to “CHECK FILE STATUS” at the Main Menu to determine ous 24 passwords cannot be used.)
the errors in the file. Fix the errors and resubmit the file timely as a Click “Create”
“REPLACEMENT.” If filers disagree with the count ofIfpayees,the“Accountmessagethey isCreated”received,“OK” click
should contact IRB at 1-866-455-7438 as soon as possible to resolve Create and verify the ten digit self-assigned PIN
the discrepancy. (Personal Identification Number).
Click “Submit”
If the message “Your PIN has been successfully created!” is received,
click “OK”
Read the bulletin(s) and/or “Click here to continue”
Subsequent Connections to the FIRE System
Click “Log On”
Enter the User ID
Enter the Password (the password is case sensitive).
Read the bulletin(s) and/or “Click here to continue”
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Uploading a File to the FIRE System Checking the File Status
At the Menu Options: At the Main Menu:
Click “Send Information Returns” Click “Check File Status”
Enter the TCC Enter the TCC
Enter the TIN Enter the TIN
Click “Submit” Click “Search”
The system will display the company name, address, city, state, ZIP n If the results posted on http://fire.irs.gov indicate:
code, telephone number, contact, and e-mail address. This information “Good, Not Released”– If the “Count of Payees” is correct, the filer
is used to e-mail the transmitter regarding the transmission. Update is finished with this file. The file will automatically be released after
as appropriate and/or click “Accept”. ten calendar days unless the filer contacts IRB within this timeframe.
Note: Please provide an accurate e-mail address for the correct person “Good, Released”– The file has been released to the mainline
to receive the e-mail and to avoid having the e-mail returned to IRS as processing.
undeliverable. If SPAM filtering software is being used, configure it to
allow an e-mail from fire@irs.gov and irs.e-helpmail@irs.gov. “Bad”– The file has errors. Click on the filename to view the
Click one of the following: error message(s), fix the errors, and resubmit the file timely as a
Original File “replacement.”
Replacement File “Not yet processed”– The file has been received, but results are
Correction File not available. Please check back in a few days.
Test File (This option will only be available from November 1 through n If the results posted on http://fire.test.irs.gov indicate:
February 15 at http://fire.test.irs.gov.)
“Good, Federal Reporting”– The test file is good for federal
Enter the ten-digit PIN (If sending a test file, there is no prompt for this.)
reporting only.
Click “Submit”
Click “Browse” to locate the file and open it “Good, Federal/State Reporting”– The file is good for the
Combined Federal and State Filing Program (refer to Publication 1220,
Click “Upload”
Part A, Section 10, for further details).
When the upload is complete, the screen will display the total bytes re-
“Bad”– The test file contained errors. Click on the filename for a list
ceived and the IRS assigned filename for the file. IF THIS INFORMATION
of the errors.
IS NOT DISPLAYED ON THE SCREEN, IRB MAY NOT HAVE RECEIVED
THE FILE. To verify, go to the “CHECK FILE STATUS” option on the Main “Not yet processed”– The file has been received, but results are not
Menu. If the filename is displayed, the count is equal to “0” and the results available. Please check back in a few days.
indicate “not yet processed,” IRB received the file. IF the filename is not When finished, click “Log Out”
displayed, send the file again. Click “Close Web Browser”
If there are more files to upload for that TCC:
Click “File Another?” otherwise,
Click “Main Menu”
It is the filer’s responsibility to check the acceptability of the
file(s). If an e-mail is not received within two business days or
an e-mail is received and it indicates the file is bad, log back
into the FIRE system and click on “CHECK FILE STATUS” to view
the results of the file.
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Common
Non-Format
Errors
the file is bad (one to two business days after the file was transmitted).
1. SPAM filters are not set to receive e-mail from fire@irs.gov and
If a file should not be processed, contact IRS/IRB at 1-866-455-7438 to
irs.e-helpmail@irs.gov. To receive e-mails concerning files, processing
see if this is a possibility.
results, reminders, and notices, set the SPAM filter to receive e-mail from
fire@irs.gov and irs.e-helpmail@irs.gov. 7. Transmitter compresses several files into one. Only compress one
file at a time. For example, if there are ten uncompressed files to send,
2. Incorrect e-mail address provided. When the “Verify Your Filing
compress each file separately and send ten separate compressed files.
Information” screen is displayed, make sure the correct e-mail address is
listed. If not, please update with the correct e-mail address. 8. File is formatted in EBCDIC. All files submitted electronically must
be in standard ASCII code.
3. Transmitter does not check the FIRE system to determine why
the file is bad. Generally, the results of a file transfer are posted to the 9. Transmitter has one TCC, but is filing for multiple companies.
FIRE system within two business days. If the correct e-mail address was Which TIN should be used when sending the file? When sending
provided on the “Verify Your Filing Information” screen when the file was the file electronically, enter the TIN of the company assigned to the TCC.
sent, an e-mail will be sent regarding the FILE STATUS. If the results in the The uploaded file should contain the TINs of the companies reporting
e-mail indicate “Good, Not Released” and the “Count of Payees” is correct, information returns. The payer TIN is the information that will be passed
the filer is finished with this file. If any other results are received, follow forward.
the instructions in the “Check File Status” option. If the file contains
errors, get an online listing of the errors. If the file status is good, but the 10. Transmitter sent the wrong file. What should be done? Call
file should not be processed, contact IRS/IRB within ten calendar days IRS/IRB at 1-866-455-7438. IRB may be able to stop the file before it has
from the transmission of the file. been processed.
4. Incorrect file is not replaced timely. If a file is bad, fix the file and
resubmit timely as a replacement.
5. Transmitter sends an original file that is good, and then sends
a correction file for the entire file even though there are only a
For More
few changes. The correction file, containing the proper coding, should
only contain the records needing correction. Do not send the entire file.
Improper submission can result in duplicate reporting of payee information. Information
6. Transmitter sends a file and “CHECK FILE STATUS” indicates that
Filers may contact IRS/IRB at 1-866-455-7438 between the hours of
the file is good, but the transmitter wants to send another file
8:30 a.m. and 4:30 p.m. ET or by e-mail at fire@irs.gov.
containing the same information. Once a file has been transmitted, a
replacement file cannot be sent unless the “CHECK FILE STATUS” indicates
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