TSO provides assistance to the issuer/employer community via telephone and electronic mail regarding the filing of information returns, and actions needed to participate in the electronic filing program. Inquiries relate to the preparation and submission of electronic files, resolution of electronic filing error conditions, questions regarding TCC applications, and program support. TSO employees don't provide a legal opinion or position, and don't answer individual tax law inquiries. TSO provides guidance to essential elements pertaining to technical aspects for electronic filing through filing systems for information returns, self-help resources, and referrals to tax law topics on IRS.gov. Refer to IRM 21.3.11.1.4, Technical Services Operation Scope of Inquiry.

TSO provides guidance on the preparation and filing of the following forms:

Users of the IRS Information Return Program include but are not limited to the following:

Employees in TSO use the systems, applications, and services below.

TSO is guided by the following legal and regulatory authorities in relation to the Information Return Program:

Throughout this IRM, roles may be defined as being responsible for creating, updating, and maintaining documentation, in cooperation with other entities in the agency. When changes are made, the responsible party must ensure all impacted parties are notified, to ensure smooth transition for both internal and external stakeholders.

Director of Electronic Products and Services Support (EPSS) oversees the policies in this IRM and approves and authorizes the issuance of the Internal Management Document (IMD).

EPSS Program Management/Policy Analyst are responsible for the policy and procedures contained in the IRM.

TSO Operation Chief is responsible for overseeing procedures contained this IRM are followed.

TSO Team Managers are responsible for understanding the content of this IRM and to ensure the employees adhere to the procedures contained in this IRM. When updates are identified they must review and approve prior to submission to the IRM author.

TSO employees are responsible for understanding the content and adhering to the procedures contained in this IRM. They are responsible for preserving the privacy and security of taxpayer data received through electronic filing system for information returns. All employees must be aware of all requirements pertaining to transmitter/filer data as described in IRM 10.8.1, Information Technology (IT) Security, and Policy Guidance. When updates are identified they must be sent to Team Manager for review prior to submission to the IRM author.

The following definitions are utilized in IRM 3.42.9:

Refer to Exhibit 3.42.9-1, Acronyms, for a list of acronyms found in this IRM.

The following lists the primary sources of guidance used by TSO to provide consistent, accurate and professional responses when working assigned programs:

The following Business Objects Enterprise (BOE) Reports are available for (IR) Application for (TCC) and IRIS TCC:

Available TCCs for IR-TCC Applications - List of available TCC numbers to be assigned by ESAM. Provides:

Electronic Products and Services Support (EPSS) oversees and maintains TSO programs by performing reviews and certification as described below:

The Taxpayer Bill of Rights (TBOR) adopted by IRS in June 2014. TBOR number 2, The Right to Quality Service, provides that taxpayers have the right to receive prompt, courteous and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and understandable communications from the IRS; and to speak to a supervisor about inadequate service. IRS employees are responsible for being familiar with and acting in accord with all ten taxpayer rights. For more information about the Taxpayer Bill of Rights, see Taxpayer Bill of Rights.

This section explains the customers right to receive assistance from the Taxpayer Advocate Service and actions to determine if a contact should be referred to the Taxpayer Advocate Service. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure isn't working as it should. TAS criteria includes economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for additional information.

While the IRS is continually working to serve customers in a quality manner, some taxpayers have difficulty getting solutions to their problems or receiving timely and appropriate responses to their inquiries. Congress established the Office of the Taxpayer Advocate, which is under the direction of the National Taxpayer Advocate to assist taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The case advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

Employees should not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide for TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.

Refer taxpayers to TAS if the case can't be completely resolved “same day,” meaning within 24 hours or steps to resolve the issue are not taken within 24 hours; and the customers issue meet TAS criteria. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, and IRM 13.1.7.6, Same Day Resolution by Operations.

An IRS employee should make a referral to a TAS office if the employee receives a taxpayer contact and can't initiate action to resolve the inquiry or provide the relief requested. A taxpayer doesn't have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief or required by the IRM.

When referring cases to TAS, complete Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) and forward it to TAS in accordance with your local procedures. Provide the taxpayer with the number for the NTA toll-free intake line, 1-877-777-4778 or TTY/TDD 800-829-4059. The taxpayer should be advised that TAS is available if the taxpayer isn't satisfied with the service received.

The following types of cases should NOT be referred to TAS:

Any taxpayer contact that meets any criteria listed in IRM 13.1.7.3, TAS Case Criteria, should be forwarded to the local Taxpayer Advocate for special handling using Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order).

The Office of Disclosure administers the provisions of IRC 6103, "Confidentiality and Disclosure of Returns and Return Information." All IRS employees are responsible for ensuring that taxpayer confidentiality is protected and tax records including information returns are properly safeguarded and disclosed only as provided by law.

TSO employees are required to take measures to prevent the unauthorized disclosure of prohibited information. When providing information, verify the customer is authorized to receive it. Disclose only what is necessary when giving information to third parties. Confirm the identity of the person you are speaking to on the telephone. Follow disclosure guidelines in IRM 3.42.7.14.5, Authentication and Authorization Guidelines.

Answering machines and voice mail are frequently used when communicating with taxpayers, tax preparers, representatives, transmitters, filers, and other IRS employees. These systems are not secure and may not be used to transmit sensitive information, including tax information, except under the provisions of IRC 6103. Guidelines for leaving information on answering machines or voice mail may be found in IRM 10.5.1, Privacy and Information Protection, Privacy Policy.

Governmental Liaison, Disclosure and Safeguards has developed rules to deal with disclosures of Sensitive But Unclassified (SBU) information (e.g., information protected by IRC 6103 or the Privacy Act) when using cell phones or other cordless devices. Refer to IRM 10.5.1, Privacy and Information Protection, Privacy Policy.

Faxing of tax information and information return data to other IRS offices is permitted consistent with existing internal rules. See IRM 10.5.1, Privacy Policy, and IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance.

Employees may not use email to transmit SBU data unless they use IRS Secure Messaging system. SBU data may not be sent outside of the IRS, including to other government agencies, taxpayers, transmitters, filers or their representatives. See IRM 10.5.1.6.8, Email, and IRM 10.8.1.3.19.2.1, Electronic Mail (Email) Security, for general rules for email and Secure Messaging.

Answers to other questions on Disclosure, the Freedom of Information Act (FOIA), and the Privacy Act, may be found in IRM 11.3.1, Introduction to Disclosure.

Employees must report an inadvertent disclosure of sensitive information, whether it be electronically, verbally or in hardcopy form, or the loss or theft of an IT asset, within one hour to their manager and to one of the offices as described on the Report Losses, Thefts or Disclosureshttps://portal.ds.irsnet.gov/sites/vl003/lists/reportlossestheftsdisclosures/landingview.aspx web page.

Privacy, Governmental Liaison and Disclosure (PGLD) works with business units to address the increase in identity theft and data loss trends and the need for an IRS authority on policy, procedure, roles, and governance policy. Identity theft is a serious crime where someone obtains personal or financial information for personal gain. The information can include but isn't limited to social security numbers, birth dates, addresses, bank account information, and even tax records including information returns.

If you receive a call from a taxpayer, transmitter, or filer who has received a suspicious, bogus, or phishing email claiming to be from the IRS, advise the taxpayer, transmitter, or filer to forward the email to the electronic mailbox: phishing@irs.gov. The IRS doesn't initiate taxpayer communications through email. For example, the IRS:

Refer to IRM 21.1.3.23, Scams (Phishing) and Fraudulent Schemes, for additional guidance. Additional reference material is located at Disclosure and Privacy Knowledge Base.

The office of PGLD works with other business units to provide the IRS with the tools and resources necessary to protect sensitive taxpayer and employee data including transmitter/filer information return data from identity theft and from disclosure due to loss or unauthorized access. Refer to IRM 10.5.4.5.1, IRS Data Breach Tracking Indicator - Development and Implementation, and IRM 25.23.2.6, Closing Identity Theft Issues, for additional information.

If a taxpayer has previously been in contact with the IRS and has not achieved a resolution, refer them to the IRS Identity Protection Specialized Unit at 800-908-4490.

Effective August 1, 2022, paper Form 4419 became obsolete and will no longer be accepted. If the customer must make changes to their application they must use the IR Application for TCC.

Enter Form 4419 information into IRP Homepage and issue Letter 5121, Incomplete Form 4419, to advise the customer to use the IR Application for TCC.

The Form 4419 became obsolete on August 1, 2022. The following information is for historical purposes only. Inventory (paper and electronic) is housed in the IRP Homepage. The historical statuses are:

The following reports are available to provide historical Form 4419 receipts, production, and TCCs assigned:

The IR Application for TCC and IRIS Application for TCC supports the following workgroups. Upon generation of an IRTCC/IRISTCC Application Case, ESAM shall assign the case to one of the groups. They are IR/IRIS-TCC Daily Acceptance, IR/IRIS-TCC External Request, and IR/IRIS-TCC Continuous Acceptance that will be described in this section.

IR Application for TCC and IRIS Application for TCC Workgroup Criteria is shown below:

IR/IRIS TCC External Request Workgroup - Additional TCC request received via the IR/IRIS Application for TCC will fall to IRTCC/IRISTCC External Request Workgroup for a TSO employee to review the request. The employee will determine:

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In comments, notate RO contacted to remove deceased responsible official. After 30-days if the RO has not made updates to the application, move the application to ‘Resubmission Required’. This will require the RO to take action and update the application.
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Presidential Executive Order 13224 of September 23, 2001, restricts participation of SDN in any financial/monetary activities in the United States including e-filing of tax returns. Identified SDNs on the SDN list of The Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury can’t be on an IR or IRIS TCC application as a Responsible Official.
ESAM will download the SDN list on the 1st and 15th of each month from the Dept. of Treasury server and match information from all applications, with provider option status of applied or accepted, against firms and individuals on the SDN List and generate a case with the primary issue ‘Present on SDN List’. It is important that these cases be worked within 30 days of being initiated.
ESAM compares the last name and the first five characters of the first name of each Responsible Official against the Treasury SDN list.

When Resubmission Required falls to the IRTCC/IRISTCC Continuous Acceptance Workgroup, this is because the customer has taken an action on the application that placed it in Resubmission Required for 45 days. Use Letter 6509C, IR Application for TCC Resubmission Required, or Letter 6526C, IRIS Application for TCC Resubmission Required, to correspond to the customer to advise they must complete the resubmission of their application within 45 days. If no action is taken the application will be systemically deleted after 90 days.

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If a response isn't received in 30 days, move the application to failed in IR Application for TCC. Update the comments field to state no response and close application case. Send letter 6406C, Information Returns Application for TCC for Issuer/Transmitter (Firm) Denied or Revoked.

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A de-confliction process is applied to EINs submitted via IR Application for TCC.

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The FIRE System MAG 4911 and the AMMPS MAG 32 is updated daily at 2 a.m. The MAG 4911 extract contains the TCCs created in the 24-hour window until 1 a.m. of the day. The following information is sent to FIRE:

The ESAM Status can be, "A" - active, "I" – Inactive, or "D" – Drop/Delete. Effective January 2023, the data sent will include all changes made to the application, no longer restricted to status changing events.

FIRE CSR is an application used by TSO employees to assist FIRE System Customers. CSR allows the employees to monitor and assist the customers with the electronic information return files transmissions. CSR also supports the Transmitter Record screen that is used by employees to assist with password, PIN, and secret phrase resets, and answer questions regarding the customers’ file statuses.

The Transmitter Record screen provides employees with the following research elements:

The Transmitter Record screen provides the different components needed to research elements of the FIRE Account information:

In addition to research, you can provide the following support to FIRE Account holders: password, secret phrase and PIN reset, which includes access to password, PIN and log history, and links to shipment record files submitted on behalf of the supported EIN. TCC Application information available:

The TCC Application portion of the transmitter record screen provides FIRE Account usage statistics as it relates to the TCC and EIN combination. There are also links to the list of users who created FIRE Accounts, and upload list files (shipment records), that have been submitted on behalf of the EIN/TCC combination and provides TCC statistics for the TCC/EIN combination. FIRE UserID Statuses are checked when various actions have been taken, such as change password, change secret phrase, change PIN, PIN Locked, enabled, active, update email. Do Not Delete is also a function listed, however, this action is related to the TCC application and not the FIRE Account, and its use is restricted.

To maintain system and data integrity, the FIRE System will run an annual system clean-up of special projects, Publication 1220 form families, Form 8596 both FIRE Accounts, and TCCs not used to electronically file in the previous three years (does not include current year and does not include FIRE Accounts that are used solely for the submission of the FIRE Fill-in extension of time request).

Effective tax year 2023, TCCs belonging to non-U.S. entities who cannot obtain and SSN or ITIN will be preserved so that they will be allowed to continue filing electronically via the FIRE System, until the IRS develops a suitable authentication process for this population

Effective September 25, 2022, an IR Application for TCC is needed to participate in the CF/SF Program.

Transmitters/Issuers using the FIRE System may voluntarily participate in the Combined Federal/State Filing Program (CF/SF) when transmitting files through the FIRE System. When they are approved to use the CF/SF program, electronic file data is forwarded to participating states.

For approval, the transmitter/issuer must submit a good test file coded for this program. A good test file will receive a file status of Good Federal /State Reporting.

A test file is only required for the first year a transmitter/issuer participates in the program; however, it is highly recommended a test file be submitted every year.

Records in the test and actual file must conform to current procedures.

The following information returns may be filed under the CF/SF Program:

Refer to Publication 1220 for a list of participating states and guidelines.

Refer state coordinators to the Combined Federal/State Filing (CF/SF) Program State Coordinator Information FAQs located on the Filing Information Returns Electronically (FIRE) webpage.

Encourage filers to submit a test file to ensure their hardware and software are compatible with IRS systems. Generally, filers are not required to submit a test file to transmit files electronically through the FIRE Production System. Provide the following guidance:

FIRE System Accounts (Production and Test) require the user to create a secret phrase to enable the user to reset their own password. Provide customers the following guidelines:

If a FIRE Account has been established with a secret phrase and the customer has forgotten their password, provide the following guidance:

FIRE Accounts are locked when the user exceeds the login attempts with the secret phrase. Users are prompted to call the IRS to reset their secret phrase. Refer to IRM 3.42.9.8.6, FIRE Account User Identification (ID), Password, and Secret Phrase Problems.

If customer says their User ID, password, and/or secret phrase don't match or their FIRE Account is locked, determine if access is for the FIRE Production or Test System. Verify user information in the FIRE CSR Application:

If you locate the User ID, reset the password to Fire-1234 and provide the temporary password to the customer. The customer must create a new password when signing in with the temporary password. Passwords must contain 8-20 characters and include at least one uppercase letter, one lowercase letter, one number, and one special character (#?!@$%^&*.,-). Passwords can't contain the User ID. Users must change their passwords every 90 days and can’t use the previous 24 passwords. Confirm the customer can log into the FIRE System and change their password.

If you locate the User ID, reset the secret phrase. The secret phrase must contain 8-20 characters with one uppercase letter, one lowercase letter, one number, and one special character (#?!@$%^&.,-) with no spaces. The secret phrase can't contain the User ID. The customer must create a new secret phrase when signing in with the temporary secret phrase. Confirm the customer can log into the FIRE System and change their secret phrase.

If the User ID isn’t located, the customer must create a new account.

All FIRE Account PINs are required to be ten unique numbers. FIRE will not allow the same number or alphas to be used and can't be in ascending or descending order. Established accounts that don't meet the criteria will be prompted to update their PIN when they log into the FIRE System.

If a customer calls stating they don't know their PIN or are entering an incorrect PIN, search by the customer's User ID on the Transmitter Record screen. Verify the company name. Reset by entering 8664557438 in the "New PIN" field. Explain the PIN has been reset, the FIRE System will force them to change it when they log on.

Transmitters and Issuers contact TSO to resolve problems with the TCC assigned to their business. This section provides guidance on the following topics:

Customers may receive the error message: “This is an invalid TCC/TIN pair.” Perform a TCC search in FIRE CSR Transmitter Record screen. For TCC issued prior to September 26, 2021, research probable errors listed below:

If issue can't be resolved, advise customer to submit a request for TCC via the IR Application for TCC.

FIRE System data older than 7 years will be archived off. If a request for data older than 7 years, is received elevate or direct the requestor to the Operation Support (OS) Staff. Operation Support will evaluate the data request and direct to the appropriate function for research. As part of the evaluation identify if the request is for records or files. If a record for an individual person using an SSN is requested this information cannot be provided, it is not part of the FIRE System processing. FIRE is not the system of record for individual taxpayer records. In these instances the requestors can be directed to Information Return Master File (IRMF), Information Return Database (IRDB),and/or Customer Data Warehouse (CDW).

Upon receipt of a request for FIRE System data, the data requests must be controlled by Operation Support using the External and Internal Request Log. The log is used to document and monitor all requests. The log consists of the following fields:

Operation Support will evaluate the data request and control the request to the appropriate function for research. When the research is complete it will be returned to Operation Support for review and controlled back to the requestor.

The FIRE System receives electronically filed Form 1042-S information returns from withholding agents and transmitters. The FIRE System is the intake that passes the data to the Chapter Three Reporting (CTW) database. TSO employees assigned to Special Projects are responsible for addressing customer contacts regarding electronic filing of Form 1042-S.

Electronically filed Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, are due by March 15 of the year following the calendar year for which the payment(s) subject to reporting was made.

Access FIRE Administrative Reports on a daily basis. Identify bad files and the condition for incompatibility. For resolution of bad files, refer to IRM 3.42.9.9.4.6, Electronic Output Network System (EONS), and IRM 3.42.9.9.4.9, Changes to Special Projects Error Codes.

Large Business and International are the business operating division for Form 1042-S.

Refer to Publication 1187, Specifications for Electronic Filing of Form 1042-S, for additional information.

The FIRE System is the intake that passes electronically filed Form 8027, Employer’s Annual Information Return of Tip and Allocated Tips to the Allocated Tip Monitoring database. The Form 8027, Employer’s Annual Information Return of Tip and Allocated Tips is used by transmitters and employers who operate food and beverage establishments and are required to file. The FIRE System is the intake that passes the data to the Allocated Tip Monitoring database. TSO employees assigned to Special Projects are responsible for addressing customer contacts regarding electronic filing of Form 8027.

Electronically filed Forms 8027 are due by March 31 of the year following the calendar year for which the returns are filed.

Form 8027 is required only for establishments that are located in the 50 states or in the District of Columbia.

Form 8027 isn't required for establishments:

Access FIRE Administrative Reports daily. Identify bad files and the condition for incompatibility. For resolution of bad files, refer to IRM 3.42.9.9.4.6, Electronic Output Network System (EONS), and IRM 3.42.9.9.4.9, Changes to Special Projects Error Codes.

Refer to Publication 1239, Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, for additional information.

The FIRE System receives the electronically filed Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, from transmitters and plan administrators required to file under IRC 6057(a). The FIRE System is the intake that passes the data to the Unisys database. TSO employees assigned to Special Projects are responsible for addressing customer contacts regarding electronic filing of Form 8955-SSA.

Electronically filed Form 8955-SSA returns are due by the last day of the seventh month following the last day of the plan year. An extension is available. Refer to Instructions for Form 8955-SSA.

TSO receives electronically filed Form 8955-SSA through the FIRE System from plan administrators.

Tax Exempt and Government Entities (TEGE) is the business operating division for Form 8955-SSA.

Identify bad files and the reason for incompatibility. Refer to IRM 3.42.9.9.4.9, Changes to Special Projects Error Codes, for resolution.

The FIRE System provides file status results, error codes and reports to assist with the processing of files. This section contains details and procedures to assist with the transmission of files.

Verify Form 8508 is timely filed and signed. Deny late and/or unsigned waivers.

Perform an initial review of Form 8508. Verify blocks 1 through 10 on the form are complete. If block 6 is checked yes, then block 5 can be left blank. Otherwise, if the required information is omitted, a denial letter is systemically issued to the requestor stating the reason for the denial. The requestor may resubmit Form 8508 for reconsideration within 30 days from the date of the letter, 60 days for overseas filers.

Accept Form 8508 with an attached explanation for one of the following:

Search the waiver database to review the filer's waiver history. Destroy duplicate requests as classified waste.

Enter an original waiver request into the Waiver database located in IRP Homepage.

Print and mail applicable Letter 5382, Waiver Approved or Letter 5383, Waiver Denied.

Search on the TIN or control number from the Waiver database menu for a reconsideration of a denied waiver. Select Reconsideration and enter Form 8508 information. Document the control number and two-digit code on the upper-right corner of Form 8508. Filers have 30 days from the date of the letter to respond; 60 days for overseas filers to respond.

File Form 8508 by control number.

Follow the procedures below when the "N" run programs are ready to process waiver requests and post to the Payer Master File (PMF):

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If the filer fails to comply with reporting requirements on or before the due date of the return, a late filing penalty may be imposed.

Use the table below to identify the due date for filing information returns, issuing recipient copies, and determining if an extension has been submitted timely.

If a due date falls on a Saturday, Sunday, or legal holiday, the filing date is the next business day.

If a filer of information returns is unable to submit the data by the filing date, Form 8809, Application for Extension of Time To File Information Returns may be submitted by the following methods:

Requests for an extension of time to furnish statements to recipients of Form W-2 series, Form W-2G, Form 1042-S, Form 1094-C, Form 1095 B/C, Form 1097-BTC, Form 1098 series, Form 1099 series, Form 3921, Form 3922, and Form 5498 series are submitted on correspondence to the IRS.

The request must be faxed no later than the date the statements are due to the recipients.

Required information includes:

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Enter recipient copy extension requests into IRP Homepage.

Letter 5378, Recipient Copy Approved and Letter 5379, Extension Request Denied - Recipient Copy are systemically generated.

Enter recipient extension requests identified on an attached list of additional payers.

File by EIN order in a locked file cabinet.

Process reconsiderations of a denied or incomplete extension by following the procedures below:

An automatic 30-day Extension to File Information Returns may be requested by mailing Form 8809, Application for Extension of Time To File Information Returns to the Ogden Service Center address provided in the Form 8809 Instructions.

Approval letters will not be issued. Incomplete and denied letters are issued when warranted.

Forms in the W-2 series (except Form W-2G) and Forms 1099-NEC are only allowed a single 30-day non-automatic extension of time to file. Form 8809 must be submitted on paper Form 8809 with the appropriate check box on Line 7 completed to support the request for an extension of 30 days. Form 8809 must be signed by the filer/transmitter or a person who is duly authorized to sign a return. (Treas. Reg. 1.6081-8 and Treasury Decision 9838)

Forms 8809 are mailed to the Ogden Service Center.

Approval letters will not be issued. Filer will receive an incomplete or denial letter when applicable.

The request must be postmarked by January 31st in the calendar year the tax year is being processed. Letter 5381, Extension Request Denied, is issued for late extension requests.

Revenue Procedure 96-57 extends the due date to issue Recipient Form W-2 and to file Forms W-2 with SSA. The due date is extended automatically, and an extension application isn't necessary.

The IRS may grant filers a discretionary extension of 30 days from the date the Form W-2 is otherwise due to be filed. That is December 30 for Forms W-2 that would be filed in Quarter 1 - 3, and generally March 2 for Quarter 4 returns, except in leap years (when it is March 1). Advise customer to file a paper Form 8809 with the appropriate check box on line 7 completed and a signature of the filer/transmitter or a person who is duly authorized to sign a return.

Treas. Reg. 1.6081-8(a)(2), which is applicable to returns due after December 31, 2018, allows a filer or transmitter to request an additional 30-day non-automatic extension to file information returns when the first automatic 30-day extension was granted, and the additional extension is requested before the expiration of the automatic 30-day extension.

An additional extension of time must be requested on paper Form 8809 with the appropriate check box on line 7 completed that describes the need for an extension. Form 8809 must be signed by the filer/transmitter or a person who is duly authorized to sign a return. Mail Form 8809 to the Ogden Service Center.

Approval letters will not be issued. Incomplete and denial letters are issued when warranted.

A request for a 30-day automatic extension of time to file information returns may be filed electronically by transmitting an electronic extension file through the Filing Information Returns Electronically (FIRE) System.

Review status of transmissions from FIRE CSR Process Check Extension. Verify the file has been processed to the mainframe by using 3.4 (Utility Dslist). When an original file is transmitted, the filename begins with EXTO. Information for a second extension begins with EXTS. Each extension file received is posted to the AWAX Database (ADB) with the TCC and sequence number (i.e., 44444A1). Update the following fields on the Extension database:

Once records are posted to ADB and all required documentation is received:

Schedule weekly processing on Automated Waiver and Extension Processing System (AWAX) as follows:

Upon completion of AWX-20, research all shipment files with errors. This research may result in canceling a shipment or coding the shipment for replacement with a good file. Count mismatches or document types may result in ADB field updates and reprocessing of the file. AWX-26 is processed on Thursdays with the following lists produced:

When a shipment is complete, a listing of denied payers is generated with the denial letters. Mail the denial letter and corresponding listing to the transmitter. Update Field 262 of the ADB with the shipment date.

Reports are generated daily and weekly for shipment tracking and problem resolution as follows:

All electronic extension files are processed on the mainframe.

Fill-In Form 8809 can only be used to request an automatic 30-day extension.

An online Form 8809 must be submitted by the due date of the return for which an extension is being requested. See IRM 3.42.9.11.1 Reporting Requirements.

Form 8809 may be completed online via the FIRE System at https://fire.irs.gov.

The online option is available when the FIRE System becomes available for the current year.

Search for an online extension on FIRE CSR using criteria of User ID, TIN, Filer Name, or TCC.

Update due dates on the first working day of the new year on Fill-In Extensions, Extension Due Dates option.

Generate extension reports through FIRE/CSR at Fill-In Extension Reports. Four report options are available:

Create a file to send extension information to the mainframe when the "N" run programs are ready to process extension requests and post information to the Payer Master File (PMF). At "CSR Functions, " select Fill-in Extension and Create Fill-in Extension File. Enter the cycle for the mainframe processing. Acceptable values are 01 through 52. Select the start and end date from the calendar and submit. The extension information is sent to the mainframe to process and post. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

When the batches of extension requests are entered and verified, the data is updated to the letter print file. Follow the guidelines listed below.

Create the file to send extension information to the mainframe when the "N" run programs are ready to process extension requests and post to the Payer Master File (PMF). Acceptable cycle values are 01 through 52. Select the start date and end date from the calendar upload data. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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Information from EOT reports are utilized to plan work schedules and fiscal year assumptions. Upon request, prepare the following reports:

Perform the data unload for paper extensions and waivers from the IRP Homepage. The unloaded file is then available for mainframe processing. This is completed automatically via EFTU as a scheduled task set for Mondays at 5:00 a.m. (ET).

Perform the data unload for FIRE Fill-In Extensions from the FIRE Production System. The unloaded file is then available for mainframe processing, completed automatically via EFTU during the daily batch process every 20 minutes.

FIRE electronic extensions are transmitted through the FIRE Production System. Extensions are automatically sent to the mainframe every 20 minutes via EFTU through the daily batch process.

The following forms are not part of the "N" run process and don't post to PMF:

BAW-102N1 - "N1" run:

BAW-102N2 - "N2" run

BAW-102N3 - "N3" run

A transaction is termed unpostable when it fails to pass a validity check prior to posting to the Payer Master File (PMF). Approved Extensions and Waivers are posted to PMF by the “N” run processing. The “N” run utilizes Information Returns Processing Validation & Perfection (IRP VAL) to validate payer TINs and names before posting to PMF. Unpostables occur when Form 8809, Application for Extension of Time To File Information Returns or Form 8508, Application for a Waiver from Electronic Filing of Information Returns, are processed, and an invalid TIN or TIN/Name Control mismatch occurs. The mismatch prevents the extension or waiver from posting to the PMF. This section provides procedures to correct unpostable conditions identified in "N" run reports.

The "N" run generates Unpostables For Cycle BAWYYYYNN report (0102-N2-40). Use this report when researching IDRS research to determine necessary corrective actions to post the extension or waiver to PMF. Unpostable corrections don't change Master File entity information.

Correct all unpostable records, paper or electronic using the Extension and Waiver Payer Master File (EAWPMF) database. The following fields are used to correct an unpostable document:

When EAWPMF updates are complete, an Enterprise Operation file runs to systemically update the paper filed information on the Information Return Program Extension and Waiver databases. The corrected data posts to the corrected unpostable record table.

Prior to mailing notices and CD/DVDs, Applications Development IRP Pre-Post/Payer Master File Section provides TSO with the Tax Year (TY) Production Schedule and volumes of notices.

The Information Technology (IT) programmer provides TSO with a schedule for the staggered mailing of notices.

Perform an inventory of supplies and place an order. Forward supplies to RIMAGE system operators in Integrated Document Solutions Enterprise (IDSE).

RIMAGE system operators print all CD/DVDs for each pass and perform a 10 percent spot check to ensure media contains the correct encryption code and valid data fields. They will notify TSO of any discrepancies.

Review address on notices for standard mailing requirements. When needed, research IDRS for current address and update notice address.

After the paper notices and CD/DVDs have been checked, the Enterprise Operation prepares and mails the notices and CD/DVDs.

Next encryption codes are uploaded to the EFTU-Pickup and then into the IRP Home Page.

Provide encryption codes to filers who have received a CD/DVD for Notices CP2100 or 972CG.

Perform the following actions with the filer requesting the encryption code:

If the customer doesn't know how to open the CD/DVD, explain the following:

If customer is required to submit Form 10301, CD Encryption Code Authorization For CP2100/972CG Notices, advise the customer:

Businesses may use the same PIN for numerous entities under the same EIN. Subsidiaries with a separate EIN must complete a separate Form 10301.

Advise customers of the following:

If the customer believes they received a CD in error, follow the procedures below:

Update IRP Homepage comments with date, type of notice, tax year, initials of the contact who received code, and your initials. Example: 09-08-18 972CG TY17 Encryption Code to Contact Name ZZ.

Forward undeliverable notices with a CD/DVD to the Philadelphia Service Center Penalty Section following the guidelines below:

Don’t process requests to recreate a notice received within two weeks after the last notice mailing date. If the paper listing was missing or the CD/DVD was damaged, process the request immediately.

The retention period for Notices CP2100, CP2100A, and 972CG is four years from the original notice date.

Requests to recreate Notices CP2100, CP2100A, and 972CG are received from external customers (payers) on the 1-800 toll free line. If someone other than the filer is requesting to recreate a notice on behalf of the filer (for example, accountant, attorney), request the customer fax Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization, to TSO.

Advise IRS employees to send an email to *WI TSO Request. Required information includes name, title, mailing address, manager name (carbon copied), telephone number, case number, notice type, and tax year. The notice will be mailed to the name and address provided in the email request.

Create an Interaction for the customer requesting the recreation of a notice.

Follow the procedures below to process internal email requests received via *WI TSO Request:

Process the request to recreate CP2100, CP2100A, and 972CG as follows:

Review the data screen to track the history of the recreate requests for unique situations.

The following reports are available for research:

Inquiries are received from payers questioning the TCC located on CP2100, CP2100A, or 972CG. Provide general information and explain the TCC belongs to the transmitter who submitted the information returns through the FIRE System. The transmitter could be an employee of the company, or a third party hired to transmit the information returns.

Per Privacy, Governmental Liaison and Disclosure (PGLD), a payer who has filed an information return and received a CP2100, CP2100A, or 972CG is entitled to the business name of the TCC listed on the notice as it is considered tax return information even if submitted by a third party.

Follow the procedures below if the payer requests the TCC business name located on their CP2100, CP2100A, or 972CG.

If the customer calls back after three days, follow these steps:

Follow the procedures below to work the Incident created:

TSO works in tandem with the HUB site during the preparation of Notice 972CG. A listing is received from a Payer Master File (PMF) Information Technology (IT) specialist, identifying electronic files that were not filed timely. Research various programs including PMF and Transmitter Control Database (TCB) history to determine if information returns are filed for the proposed penalty.

The designated Hub Site produces a sample of Notices 972CG for review. The notices include proposed penalties for late filing, missing and incorrect names/TINs, and failure to file electronically.

The Hub Site review includes a comparison of Notice 972CG to the filer’s information documents, PMF transcripts, and other reference materials to validate the accuracy of the notice programs.

Contact the IT programmer in PMF and request an additional listing of all approved extensions and waivers for Form W-2 and Form 1099 series documents. Compare to the list of Notice 972CG and verify if a waiver or extension was submitted.

After the HUB Test Review, the PMF program analyst will provide a TY Incorrect Information Penalty Program memorandum to TSO. This memorandum provides information on the mailing schedule, notice dates, and the file numbers for Notice 972CG. The memorandum also provides instructions on what information is needed from TSO.

The memorandum provides instructions for the designated Hub Site to mail copies of Notice 972CG to TSO. Both copies are shipped express to: Internal Revenue Service Attn: Designated IT Specialist, Mail Stop 4360, 250 Murall Drive, Kearneysville, WV 25430.

Check the inventory and order any necessary supplies and forward them to the lead project coordinator, Mainframe Operation Branch/Mainframe Operating System (MOB/MOS).

The lead computer operator in MOB/MOS burns all CD/DVDs for each pass and performs a 10 percent spot check to ensure media contains the correct encryption code and valid data. They will notify the lead IT coordinator in IFS upon completion. For more information, refer to IRM 3.42.9.13, Notice CP2100, CP2100A and Notice 972CG.

Follow procedures in the Underreporter Inventory Desk Guide located on the EPSS Portal TSO page.

Research Payer Master File (PMF), Information Return Master File (IRMF), and TSO databases to identify and/or confirm error.

Create an Interaction in EHSS using KM004419, Underreporter, Notices CP 2000.

Document case background information, research and analysis in the description field.

Complete Form 14670, Underreporter Employer/Payer Transmittal send to the point of contact at the Ogden campus by secure messaging.

Call the filer or employer and advise to send letters of explanation of the problem to payees and/or employees who have already received Notices CP2000. The letters must include:

Provide the following explanations to the filer with the Underreporter inquiry:

File all case documentation.

Research occasional inquiries from tax examiners at the campuses using resources available and provide processing information to explain or resolve a problem.

TSO receives Form 10301 by mail or fax.

Verify the form is the current revision and contains the required information listed below:

If any of the required information is missing or incomplete, the form is invalid. Follow procedures listed below:

Enter a complete Form 10301 into IRP Homepage following the procedures listed below:

If information isn't displayed for TIN search, enter Form 10301 information:

If information is displayed for TIN search:

Refer to the chart below for a definition of a transmitted file status.

If a transmitter has provided a valid email address on "Verify Your Filing Information" screen, the system will send an email showing the acceptability of the file(s).

If a transmitter contacts TSO about why a file is bad, create an Interaction. Request the TCC and/or the IRS assigned filename and go to the appropriate CSR application. Search by TCC and select the appropriate file name. If only one file was sent, the shipment record will display. The error code and an explanation of the error will be displayed. If further details or examples are needed and the file is on the mainframe, go to your library of programs and enter the filename in your Job Control Language (JCL) and submit it as a job. The MAG-48 part of the job will give you more detailed examples of the errors.

If a transmitter calls and says a file isn't to be replaced, create an Interaction. Follow procedures listed below for the appropriate file status:

If a user calls and requests a good file be made bad (so a replacement can be sent), open an Interaction. Verify the file status. In FIRE CSR (production system), search by TCC and select the filename.

If the file status shows Good and the 10-day hold has not expired, select Change Status to Bad (18) and Go. In the comments field, enter the date, CSR initials, reason for the action, and the customer's name.

If the file status shows "Good" and the 10-day hold has expired, advise the user it is past the 10-day hold period and a corrected file is required.

If you need to review a data file that a transmitter sent and it is on the mainframe, on the main menu Option Line, enter 3.4.

The following are conditions that result in Tier-2 errors that will automatically be placed into the M1101 table:

From CSR Functions, select T2 Errors.

MAG-35 selects disk data sets created via the FIRE System. MAG-35 is processed weekly through the Control-M schedule. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡There are three columns for each of the 10 service centers. The column names are high volume, electronic, and millions. This allows files with a higher payee count to be selected for a particular service center even when there is a backlog of files. The maximum number of jobs is 6,800 per campus with a maximum of 68,000 per cycle. The maximum number of records per cycle is 1.5 billion.

Utilize the list below to select/create the 3-digit run number. The run number is part of the Run Identification Key and assigned by MAG-35.

If the count of payers exceeds 999 for any file, additional Run Identification Keys (RIK) are automatically assigned by MAG-35.

MAG-41 selects rerun files from the TCB and creates the MAG-05 Input. MAG-41 is a weekly run and is automatically scheduled and released by Control-M.

The handling of the Abnormal Termination Report (MAG-07-42), and Mismatch Report (MAG-07-45) are referred to as the Runstream Reports. The MAG-07 Runstream is processed each weekly cycle on Tuesday night and generates the MAG-07 reports.

The MAG-07-42 lists the RIK and TCC numbers abended in the MAG-05 run. When the MAG-07 Runstream sheet is a MAG-07-42, Abnormal Termination Report, the MAG-07 will automatically print the jobs that have abended. The abend code will be in field position 404, STATCD, on the TCB.

The MAG-07-45 lists the RIK and TCC numbers where the payee count accumulated by MAG-05 doesn't match the total counts that were posted to the TCB. When the MAG-07 Runstream sheet is a MAG-07-45, Mismatch Report, check the electronic file and/or TCB for a mismatch that was forced through the system.

The following are conditions that result in MVS errors:

Review errors on CSR Functions, T2 Errors, MVS Errors. Select Details for the filename. Take the appropriate actions:

The MAG-11 runs at 11:45 p.m. (ET) each day to post all of the records received and processed from the previous MAG-11. Various checks are done between the data in the file and the information on the TCB. If certain criteria isn't met, the record will reject.

Read the error message on the MAG-11 report and compare the error to the information on the TCB record and the shipment record on FIRE. After the problem is identified, correct the information on the TCB (if necessary). On the CSR application main menu search by TCC and select the filename. If only one record, the shipment record will display. Edit Record and correct the fields causing the problem. Select Put into 1101 or AWX0802, Go and Save. The record is placed back into the MAG-11 to process that night.

If MAG-13 schedules the file to be run and the file isn't uploaded, the MAG-13-41 report will display what files have not been uploaded (see note below). On FIRE CSR main menu, search by TCC and select the filename that needs to be uploaded. Enter a comment to note the file was manually uploaded and Update file. Select Upload to MF (via SA). Wait until you get a Done message before going to another option in the CSR application. Files are uploaded the next business day by a FIRE SA.

The MAG-86 report is generated every Monday at 9:15 a.m. (ET) prior to the MAG-35 run. The purpose of this report is to identify possible duplicate files. The criteria is a file that has a record count of +5/-5 and is sent by the same TCC will be identified as a possible duplicate files.

The fields on the MAG-86 are:

To print the MAG-86 report, log on to the mainframe (J system) and access Control-D. In Control-D, search to find the OMAG86 files, locate and print the current report.

If files have the exact count and are not balanced, use the 3.13 option to determine if they are exact duplicates or view the files in 3.4. It may be obvious the files are not duplicates.

If they are not duplicate files, change the indicator by entering 240=2.

If the data is duplicated, contact the transmitter. Create an Interaction.

If the transmitter has another file to send in place of one of the duplicates, change the file status on one file to bad so they can send a replacement. This requires watching the postmark date to make sure it isn't postmarked late when a "Good" replacement file is received.

To change the file status to bad:

If we have all the files they need to send:

If one or more of the possible duplicate files are balanced:

If there is a difference of four records or less, use 3.4 to determine if they are the same payer, doc type, etc. If they are all different, use 240=2 for all.

If they appear to be the same file with some additional records, or some records removed, create an Interaction and contact the transmitter/filer.

If one file is balanced and the other isn't, explain that we can't use the file with the additional records as it will cause duplication of the records in the first file.

If neither file is balanced, use the file the transmitter prefers. One file must be closed out in the production CSR. Note the date, contact name, and your initials. The file retained requires 240=2. Always watch the postmark dates.

Occasionally when a replacement is required, transmitters will send a file that has already been received as "Good" because they are not sure which file was bad. Check the payee count, document type and Payer of the original file, if it is available. If the replacement file isn't the same as the original file, provide this information when you contact the transmitter(s).

To change the file status to bad:

The MAG-33 report is generated each Monday morning following the MAG-35 run. The purpose of this report is to identify electronic files that can be released due to an electronic file being replaced or closed. The list includes:

You must log on to the mainframe (J system) and access Control-D. In Control-D, search to find the MAG-33-42 file, locate and print the current report.

Research the files on the report to determine whether a previous file has been closed or replaced if it was a duplicate of another file.

Date stamp all incoming mail received from the MCC mail room. The MCC mail room is a contracted mail service and isn't required to date stamp. Date stamping is required due to time sensitive documents received in TSO.

To ensure an accurate received date is stamped and work is processed in First In/First Out (FIFO) order, follow procedures below:

Date stamp on the face (page one) of the document in an area that doesn't cover taxpayer or customer information.

If an incorrect date is stamped on a document in error, cross out the entire stamp with an "X" and re-stamp with the correct received date.

Lock the TSO date stamp in a designated area when not in use.

The following is a list of forms processed at TSO:

Attach envelopes and additional documentation.

Create an EHSS Incident Batch for groups of 25 or less. Attach an Incident Batch Sheet and stamp with the received date.

TSO receives mis-routed and mis-directed mail including individual and business forms, correspondence, and information returns. Mis-directed information returns include the following forms:

Process mis-routed and mis-directed mail according to the procedures below:

Forward information returns to the appropriate IRS Submission Processing Center for processing. Refer to General Instructions for Certain Information Returns, Part D - Where to File. Prepare Form 3210, Document Transmittal. Utilize the address identified below to locate the appropriate IRS Submission Processing Center.

During peak payment processing periods, the potential increases for mis-directed remittances in the Department of the Treasury headquarter offices. Headquarter mis-directed remittances are payments for federal income taxes addressed to executives or offices that don't ordinarily receive or collect tax payments.

Undeliverable mail is any letter, notice or other correspondence returned to TSO with an indication the address to which the mail was sent is no longer valid. Undeliverable mail is identified as mail received that states:

If there is a yellow address change sticker provided by U.S. Postal Service (USPS) on the original envelope, research IDRS using Command Code (CC) ENMOD and IMFOLE. (Ensure the name on the USPS yellow label matches the information on IDRS.) Compare the address and follow procedures listed in the table below:

If there is no yellow address change sticker on the original envelope, research ENMOD or IMFOLE for a current address. If a new address is found, mail correspondence to the current address. If no new address is found, destroy as classified waste with the exception of CP2100 and Notice 972CG. File the notices and destroy 90 days after the notice date.

When mailing Notice 972CG, only change the file copy date to ensure the filer/payer is allowed 45 days to respond. When mailing CP2100 Notices, the original date on the undeliverable notice should not be changed. Filers will have 15 business days from the date of receipt to complete all required mailings to the recipient.

When Form 8809 letters are returned as undeliverable, perform steps outlined in (1) through (4) above. Access the IRP Homepage Extension database and take the following actions:

Review Letter 5365, Incomplete Form 8809, and Letter 5381, Extension Request Denied Form 8809, for a complete, accurate address.

If address is incomplete or inaccurate:

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FIRE Support may be requested to be a witness for a court trial for fraudulent filing of information returns.

Perform the following actions during the pretrial period:

Perform the following post-trial activities:

Prepare documents for filing.

Remove the following information from the documents and shred unless otherwise noted:

Each type of document is filed separately in locked cabinets located in the respective branch sections. Documents are generally filed based on the calendar year processed.

File forms listed below accordingly:

It is the responsibility of TSO to assist in the revision of the publications listed below. The due dates of the information returns dictate the timing sequence for the revision of publications. In general, a publication should be in print at least three months and ideally four months before the due date of the returns affected by the revision.

Perform an annual technical review upon request from Program Management (PM). Provide timely feedback on technical information, formatting and schemas. Provide feedback on all Unified Work Requests (UWR) and/or field changes.

Electronic Products and Services Support (EPSS) is responsible for the following forms used in the processing of information returns.

The Office of Management and Budget (OMB) requires all forms are reviewed every three years. If no changes are needed, the forms are renewed.

Submit suggestions for form improvement or recommendations for a new form to a PM analyst. Work in tandem during the development process.

The following letters are used in the processing of Form 4419, extensions, and waivers:

Letters are reviewed annually for format, grammar and technical updates. Upon request from a PM analyst, provide timely feedback.

To participate in electronic filing of ACA information returns Forms 1094/1095-B and Forms 1094/1095-C, the Responsible Official (RO), Authorized Delegate (AD), and Contact must create or access their e-Services account. After the account is created or established, the RO and AD will have access to the ACA Application for TCC. Definitions of a Responsible Official, Contact, and Authorized Delegate are:

The ACA Application for a Transmitter Control Code (TCC) allows the user to request participation in electronic filing of ACA Information Returns. A Responsible Official must create (initiate) the ACA Application for TCC. There must be a minimum of two Responsible Officials and a minimum of two and up to 10 contacts within the ACA Application for TCC. Each Responsible Official will need to sign the Terms of Agreement using the PIN created during the registration process.

The ACA Application for Transmitter Control Code (TCC) contains three separate roles:

When an application is approved, a letter containing the five digit alpha number (TCC) will be issued via United States Postal Service (USPS) and will be available on the ACA Application for TCC Application Summary page. There are three different acceptance letters that will be issued based on the role selected on the ACA Information Returns Application for TCC:

Access to ESAM for internal users is through the Employee User Portal (EUP) and is based on defined permissions requested by the (BEARS) user role. Both the e-file Application for TCC share the same role within ESAM. The manager is required to initiate an online access request (BEARS) for the assistor and select the (BEARS) Application Name of AVEA (ESRV-APPL-EFILE) (view) or AERA (ESRV-APPL-EFILE) (edit).

Assistors may receive inquiries regarding the status of ACA Application for TCC process, including any of the following application or TCC statuses:

The time frame to process an ACA Application for TCC is 45 days upon submission of the application.

Assistors may also receive inquiries on a forgotten ACA TCC or other ACA TCC inquiry. Before assisting the customer, ensure Authentication /Authorization probes have been obtained and verified.

For additional information about the application process, refer the customer to Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters.

The Affordable Care Act Information Returns System (AIR) is an intake system that receives electronically filed Affordable Care Act (ACA) information returns (Forms 1094/1095-B and Forms 1094/1095-C).

The system verifies the extensible Markup Language (XML) structure of the transmission and the byte size of the file to ensure it isn't over system limits. The AIR system allows the Transmitter or Issuer to transmit returns to the IRS and/or retrieve acknowledgements for those transmissions. The Acknowledgment provides the transmission status and identifies which Business Rules were violated, if any.

The AMC displays ACA information returns and status for information return transmissions, submissions, and records transmitted through the AIR system in test and in the production environment. Currently, the record level (information return) information is available in PDF format.

Access to AMC is through the Employee User Portal (EUP) and is based on portal-defined permissions requested by the (BEARS) user role. The manager is required to initiate an online access request (BEARS) for the assistor and select the (BEARS) Application Name of "SYS USER AIR 1 – ASSISTOR AND ANALYST (AIR MANAGEMENT CONSOLE)." Most users will have view only privileges.

Access the AMC and select the AIR Management Console application to view ACA transmissions and submissions that have been Accepted, Accepted with Errors, Partially Accepted, and Rejected. Additionally, the error messages or business rules violations are visible at the transmission, submission and record level.

Access ACA data through the AMC. Research ACA Information Returns Forms 1094/1095-B and Forms 1094/1095-C for the following:

This section provides information for completing the ACA Assurance Testing System (AATS) process. Software Developers (SWD) must pass all applicable test scenarios for the forms the software package supports before the software packages are approved. Software testing for ACA Information Return software ensures the electronic return data is sent in the correct format.

Transmitters, including issuers, must use approved software to perform the communication test. The communication test demonstrates the ability to send information returns and receive the acknowledgement file with a status of Accepted, Accepted with Errors, or Partially Accepted. No further communication testing is required when additional forms are added to the ACA Application for TCC. The transmitters are not required to test each year.

The following documents and resources are available on Affordable Care Act Information Returns (AIR) Program, to assist with the Software and Communication Testing process:

Prior to testing, all SWD, transmitters, and issuers (transmitting directly) must apply for and receive an ACA TCC by completing the ACA Application for TCC process. A SWD will receive a software identification number (SWID) for each ACA form type and year they support.

SWDs create their software using Extensible Markup Language (XML) following the guidelines in multiple publications, schemas, and resources located on Affordable Care Act Information Returns (AIR) Program. website.

Participants will contact the IRS when they completed the appropriate submission narratives, and their transmissions are accepted.

SWDs receive a status of Accepted, Accepted with Errors, Partially Accepted, Processing, or Rejected from AATS.

SWDs are assigned a TCC used for software testing. The ACA TCC T/P Indicator for a SWD TCC will be permanently set to Test T, which allows the SWD to test year round. Software Developers don’t have to apply for a new TCC each year; however, software package information must be updated annually online through the ACA Application for TCC.

Software IDs will be assigned for each tax year after the Software Developer (SWD) updates their Software Developer Package List within the ACA Application for TCC. All electronically filed returns are required to have a SWID transmitted as part of the transmission. If the number isn't provided, the transmission will reject. The SWID is designed to identify software products used when transmitting returns to the IRS. A SWID isn't used to track the serial numbers of individual software packages.

Individuals or firms who purchase another developer’s current year approved software for the purpose of using and/or marketing under their own name, must complete and submit an application requesting a separate SWID assigned to tax preparation package. The SWID is generated in the External Customer Data Store (ECDS) and is composed of 10-digits with the first two characters being the tax year. For example, during testing of software for processing year 2023, the two digit year will be 22 for tax year 2022. The third character is an A for ACA. The A is the literal alphabetic letter used to identify the difference between ACA Information Return Software Identification Number and an e-file Software Identification Number.

Each software package receives its own SWID number. For example, if a software company has a Windows tax package, a Macintosh tax package, a Disk Operating System (DOS) tax package, and a web tax package, the company is required to have four distinct SWIDs to track how errors on different packages are handled from the same company.

SWDs must use and pass all required AATS submissions for the forms the software supports before the software testing is passed. For example, if the SWD transmits submission 1.0 through 1.3 and passes all scenarios but doesn't pass all of 2.0 through 2.3, the software package has not passed. The SWD must resubmit 2.0 through 2.3. Once the software packages pass all submissions, the SWD will contact the help desk to review their test.
Exception: Software Developers who passed testing for tax year 2021 or prior don't need to test for tax year 2022. Follow paragraphs (7) through (9) below.

Take the following actions to confirm the SWD passed the submission tests:

After verifying the information and all submissions have passed for specific forms, or after verifying their tax year 2021 or a prior year are in production, take the following actions in the EUP, ACA Application for TCC:

It may take up to 48 hours for the system to update before production returns can be accepted. If the time frame isn't met, the transmitter may receive an error stating the TCC isn't valid.

If the customer has unresolved issues, escalate the Interaction to manager/lead.

The transmitter/issuer must use approved software and perform a communication test from the available AATS testing submission.

A communication test establishes the transmitter or issuer can send ACA information returns and retrieve their acknowledgement file successfully. Transmitters must perform a communication test to demonstrate the ability to send the information returns and receive the acknowledgement file with a status of Accepted, Partially Accepted, or Accepted with Errors. The transmitter or issuer must be able to view the Receipt ID and use the Receipt ID to retrieve the acknowledgement Accepted status for the transmission.

Once the transmitter has received a status of Accepted, Partially Accepted, or Accepted with Errors for their test submission, the transmitter will contact the help desk. Take the following steps to confirm the Transmitter passed the Communication test:

It may take up to 48 hours for the system to update before production returns can be accepted. If the time frame isn't met, the transmitter may receive an error stating the TCC isn't valid.

If the customer has unresolved issues, escalate the Interaction to manager/lead.

Take the appropriate actions as needed in relation to the electronic transmission of ACA Forms (Forms 1094/1095-B and Forms 1094/1095-C) as listed below:

Refer the customer to the links located on the Affordable Care Act Program Page:

Support isn’t provided in relation to preparation of electronic filing of ACA forms. When answering a business rule or error code inquiry, the customer may ask for clarification on how to complete ACA forms. Refer the customer by following the ACA referral information in Solution KM000243, EPSS and Unsupported Product Contact Information.

The IR Mod CSR portal displays the status for information return transmissions, submissions, and records transmitted through the IRIS System in the production environment. The access link for the IR Mod CSR portal is provided in KM006589, IRIS Production Forms 1099.

The IR Mod ATS CSR portal displays the status for scenarios transmitted through the IRIS System in the test environment. The access link for the IR Mod ATS CSR Portal is provided in KM006588, IRIS ATS.

The BEARS role to request access to both IR Mod CSR portals is:

Access the IR Mod CSR/IR Mod ATS CSR portal and select ‘Search Transmissions’ from the Dashboard to view IRIS transmissions and submissions that have been Accepted, Accepted with Errors, Partially Accepted, Processing, and Rejected.

This section provides information for completing the IRIS Assurance Testing System (ATS) process for A2A transmission method. Software Developers (SWD) must pass all applicable Criteria-Based scenarios for the forms the software package supports before the software packages are approved. Software testing for IRIS software ensures the electronic return data is sent in the correct format.

Transmitters, including issuers, must use approved software to perform the communication test. The communication test demonstrates the ability to send information returns and receive the acknowledgement file with a status of ‘Accepted’. No further communication testing is required when additional forms are added to IRIS. Transmitters are not required to submit a communication test each year.

The following documents and resources are available on IRIS Assurance Testing System (ATS), to assist with the software and communication testing process:

Prior to testing, all SWD, transmitters, and issuers (transmitting directly) must apply for and receive an IRIS TCC by completing the IRIS Application for TCC. A SWD will receive a software identification number (SWID) for each software package type and year it supports.

SWDs create their software using Extensible Markup Language (XML) following the guidelines in multiple publications, schemas, and resources.

Schema and Business Rule Packages are distributed via Secure Object Repository (SOR) to all authorized users listed on an IRIS Application for TCC that has SWD role ‘Accepted’, with at least one ‘Active’ SWD TCC. The IRS sends QuickAlert messages informing authorized users when the Schema and Business Rule packages are in their SOR accounts and ready for pickup. Packages cannot be added to the SOR ad hoc.

Participants will contact the IRS when they completed the appropriate scenario(s) and their transmission(s) is(are) accepted.

SWDs receive a status of Accepted, Accepted with Errors, Partially Accepted, Processing, or Rejected from ATS.

SWDs are assigned a TCC used for software testing. The IRIS TCC T/P Indicator for a SWD TCC will be permanently set to Test (T)which allows them to test year-round. SWDs don’t have to apply for a new TCC each year; however, software package information must be updated annually online through the IRIS Application for TCC.

SWIDs will be assigned for each tax year after the SWD updates their application. All A2A transmissions are required to have an approved SWID included as part of the transmission. If the SWID isn't provided or isn’t approved, the transmission will reject. The SWID is designed to identify software products used when transmitting returns to the IRS. A SWID isn't used to track the serial numbers of individual software packages.

Individuals or firms who purchase another developer’s approved software for the purpose of using and/or marketing under their own name, must complete and submit an application and request a SWID for their own firm. The SWID is generated systemically and is composed of 10-digits with the first two characters being the tax year. For example, during testing of software for processing year 2024, the two-digit year will be 23 for tax year 2023. The third character is ‘M’for Modernization. The ‘M’is the literal alphabetic letter used to identify the difference between an IRIS SWID, ACA SWID, and an e-file SWID.

Each software package receives its own SWID number. For example, if a software company has a Windows tax package, a Macintosh tax package, a Disk Operating System (DOS) tax package, and a web tax package, the company is required to have four distinct SWIDs to track how errors on different packages are handled from the same company.

SWDs must use and pass all required ATS scenarios for the forms the software supports before the software testing is passed. Once the SWD completes all required scenarios, they must contact the help desk to review their test. Live data cannot be used for software testing.

Take the following actions to confirm the SWD passed the required scenarios:

IRIS ATS reviews for SWDs are completed as off-the-phone assignments. The reviewer will verify the information and all required scenario transmissions have passed ATS, and will take the following actions to update the IRIS Application for TCC:

Once the IRIS application updates have been made, production returns can be accepted.

If the customer has unresolved issues, follow escalation guidance in KM006588, IRIS ATS.

The transmitter/issuer must use approved software and perform a communication test from the available IRIS ATS scenarios Live data cannot be used to submit a communication test.

A communication test establishes the transmitter or issuer can send IRIS information returns and retrieve their acknowledgement file successfully. Transmitters must perform a communication test to demonstrate the ability to send the information returns and receive the acknowledgement file with a status of ‘Accepted’. The transmitter or issuer must be able to view the Receipt ID and use the Receipt ID to retrieve the acknowledgement for the transmission.

Once the transmitter has received a status of ‘Accepted’ for their test submission, the transmitter will contact the help desk. Take the following steps during the call to confirm the Transmitter passed the Communication test:

Once the IRIS application updates have been made, production returns can be accepted.

If the customer has unresolved issues, follow escalation guidance in KM006588, IRIS ATS.

Take the appropriate actions as needed in relation to the electronic transmission of information returns in IRIS for Taxpayer Portal (UI) or A2A filing methods: