IRS The IRS FIRE System

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bullet_boxWhat is The IRS FIRE System?

The IRS FIRE System ("FIRE") is dedicated exclusively to the filing of Forms 1042-S, 1098, 1099, 3921, 3922, 5498, 8027, 8935 and W-2G. All electronic filing of Information Returns are received at IRS/IRB via FIRE (Filing Information Returns Electronically). FIRE is designed to support the electronic filing of Information Returns only.

 

note Notes

 

Click here for IRS FIRE System ALERTS and General Information

 

bullet_boxElectronic Filing Approval Procedure

Filers must obtain, or already have, a Transmitter Control Code (TCC) assigned prior to submitting their files electronically. In order to obtain a TCC you must file Form 4419 (you can print Form 4419 from the Help menu). Once a TCC is obtained, electronic filers assign their own passwords and do not need prior or special approval.

 

The TCC you receive from the IRS must be recorded in the Transmitter Record of each IRSTAX file submitted to IRS. Once you receive your TCC, enter it on the Transmitter page of the Transmitter/Submitter Information dialog found on the Module menu. Account Ability automatically includes your TCC when creating the IRSTAX file. The TCC you receive can be used indefinitely.

 

bullet_boxWho can use The IRS FIRE System?

Anyone with access to the Internet can use IRS FIRE, however, a one-time registration process is required.

 

bullet_boxIs there a charge to use The IRS FIRE System?

No, except for charges from your Internet service provider.

 

bullet_boxSubmitting Test Files

Filers are not required to submit a test file; however, the submission of a test file is encouraged for all new electronic filers to test hardware and software connectivity. If filers wish to submit an electronic test file for Tax Year 2019 (returns to be filed in 2020), it must be submitted to IRS/IRB no earlier than November 1, 2019, and no later than February 15, 2020.
If a filer encounters problems while transmitting the electronic test file, contact IRS/IRB for assistance.
Filers can verify the status of their transmitted test data within 1-2 workdays after their transmission is received by IRS/IRB.
A test file is required from filers who want approval for the Combined Federal/State Filing Program.

 

note Note

 

Testing for tax year 2019 begins on November 1, 2019 and concludes on February 15, 2020.

 

bullet_boxElectronic Submissions Guidelines

Electronically filed information may be submitted to IRS/IRB 24 hours a day, 7 days a week.
If a file was submitted timely and is BAD, the filer will have up to 60 days from the day the file was transmitted or 4 replacement attempts within that 60 day period, whichever comes first, to transmit an acceptable file. If an acceptable file is not received within 60 days or within 4 replacement attempts, then the payer could be subject to late filing penalties. This only applies to files originally sent electronically.
Filers are advised not to resubmit an entire file if records were omitted from the original transmission. This will result in duplicate filing. A new file should be sent consisting of the records that had not previously been submitted.

 

bullet_boxData Compression Guidelines

Data compression is encouraged when submitting Information Returns electronically.
Acceptable compression packages include WinZip and PKZip.
UNIX COMPRESS may be acceptable; however, a test file is recommended to verify compatibility.
IRS/IRB cannot accept self-extracting zip files or compressed files containing multiple files.

 

bullet_boxIRS File Naming Conventions

Files submitted electronically can be named anything the end user desires since each file received electronically is assigned a unique filename by FIRE.
The filename assigned by FIRE consists of a submission type [TEST, ORIG (original), CORR (correction), and REPL (replacement)], the filer's TCC and a four digit sequence number. FIRE increments the sequence number with each file submission type received electronically (e.g. ORIG.TCCNO.0001, CORR.TCCNO.0001, REPL.TCCNO.0001, REPL.TCCNO.0002).

 

bullet_boxAccessing The FIRE System (http://fire.irs.gov)

Select IRS FIRE System from the Module menu. First time users will be required create an account, set up a user id, password, and PIN. These instructions are clearly stated on the FIRE System's web page.

 

bullet_boxIRS FIRE Technical Assistance

Toll-free at 866-455-7438 or outside the U.S. at 304-263-8700, Mon-Fri, 8:30 AM to 4:30 PM EST.
Telecommunication Device for the Deaf (TDD) at 304-267-3367
Via email at mccirp@irs.gov
Via fax toll-free at 877-477-0572 or outside the U.S. at 304-264-5602.