IRS - eFile FIRE System Application
Posted by Bruce Kamm on January 30 2012 07:42 AM
Notce: The IRS internet connection for filing information returns electronically is http://fire.irs.gov. The Filing Information Returns Electronically (FIRE) system may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for programming updates. The FIRE system will not be available for submissions during these times.
Form 4419, Application for Filing Information Returns Electronically (FIRE), is subject to review before the approval to transmit electronically is granted. IRS may require additional documentation.
You can download IRS Form 4419 here: http://www.irs.gov/pub/irs-pdf/f4419.pdf
You can download Publication 1220, which details electronic filing prcedures, here: http://www.irs.gov/pub/irs-pdf/p1220.pdf
Information found on IRS.gov:
Application for Filing Information Returns Electronically (FIRE)
.01 Transmitters are required to submit Form 4419, Application for Filing Information Returns Electronically (FIRE), to request authorization to file information returns with IRS/IRB. A single Form 4419 should be filed no matter how many types of returns the transmitter will be submitting electronically. For example, if a transmitter plans to file Forms 1099-INT, one Form 4419 should be submitted. If, at a later date, another type of form (Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935 and W-2G) will be filed, the transmitter should not submit a new Form 4419. Form 4419 is subject to review before approval to transmit electronically is granted. IRS may require additional documentation. If a determination is made concerning the validity of the documents transmitted electronically, IRS has the authority to revoke the Transmitter Control Code (TCC) and terminate the release of the files.
.02 Electronically filed returns may not be submitted to IRS/IRB until the application has been approved. Please read the instructions on the back of Form 4419 carefully. Form 4419 is included in Publication 1220 for the filer’s use. This form may be photocopied. Additional forms may be obtained by calling 1-800-TAX-FORM (1-800-829-3676). The form is also available on the IRS website at IRS.gov.
.03 Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) will be assigned and included in an approval letter. The TCC must be coded in the Transmitter “T” Record. IRS/IRB uses the TCC to identify payers/transmitters and to track files through the processing system.
.04 IRS/IRB encourages transmitters who file for multiple payers to submit one application and to use the assigned TCC for all payers. While not encouraged, multiple TCCs can be issued to payers with multiple TINs. Transmitters cannot use more than one TCC in a file. Each TCC must be reported in separate transmissions.
.05 If a payer's files are prepared by a service bureau, the payer may not need to submit an application to obtain a TCC. Some service bureaus will produce files, code their own TCC in the file, and send it to IRS/IRB for the payer. Other service bureaus will prepare the file and return the file to the payer for submission to IRS/IRB. These service bureaus may require the payer to obtain a TCC, which is coded in the Transmitter “T” Record. Payers should contact their service bureau for further information.
.06 Form 4419 may be submitted anytime during the year; however, it must be submitted to IRS/IRB at least 30 days before the due date of the return(s) for current year processing. This allows IRS/IRB the time necessary to process and respond to applications. Form 4419 may be faxed to IRS/IRB at 877-477-0572. In the event that computer equipment or software is not compatible with IRS/IRB, a waiver may be requested to file returns on paper documents (See Part D, Sec. 5).
.07 Once a transmitter is approved to file electronically, it is not necessary to reapply unless: (a) The payer has discontinued filing electronically for two consecutive years. The payer's TCC
may have been reassigned by IRS/IRB. Payers who know that the assigned TCC will no
longer be used are requested to notify IRS/IRB so these numbers may be reassigned. (b) The payer's files were transmitted in the past by a service bureau using the service bureau's
TCC, but now the payer has computer equipment compatible with that of IRS/IRB and
wishes to prepare the files. The payer must request a TCC by filing Form 4419.
.08 In accordance with Regulations section 1.6041-7(b), payments by separate departments of a health care carrier to providers of medical and health care services may be reported on separate returns filed electronically. In this case, the headquarters will be considered the transmitter, and the individual departments of the company filing reports will be considered payers. A single Form 4419 covering all departments filing electronically should be submitted. One TCC should be used for all departments.
.09 Copies of Publication 1220 can be obtained by downloading from the IRS website at IRS.gov.
.10 If any of the information (name, EIN, or address) on Form 4419 changes, notify IRS/IRB in writing by fax or mail to update the IRS/IRB database. Include the TCC in all correspondence.
.11 Approval to file does not imply endorsement by IRS/IRB of any computer software or of the quality of tax preparation services provided by a service bureau or software vendor.