A test file allows the IRS to check an electronic file (example "IRS1.txt") for correct format.
After checking, all test data is ignored by the IRS and not processed.
You can use the file called ABC_Corp_Misc_20XX_example.src to create a test
file. However you must enter your own TCC information.
To send a test file, go to http://Fire.test.irs.gov.
Do not use www in this address.
Please see Electronic Filing for how to get your test
file to the IRS. Check the file status in 24 hours to be sure the IRS computer
processed your file, and the file passed all tests.
Test files may be submitted from November 1 until February 15th, and possibly later, when using the IRS F.I.R.E. system. If you are sending a test file to participate in the Combined Federal/State Filing Program please click here.
Technical Notes:
Payee records sent to the IRS must "balance". This means that certain sums for the payee records are added and kept in control fields in the "C" and "K" trailer records automatically by 1099 Express. In addition, certain record counts are kept in the "A" and "F" records, and an accounting of which boxes were used is kept in the "A" header record for the payee file. When the file is "read" by the IRS computer in test mode, the amounts and record counts must match all the control totals.
In addition, the entire file is subject to a "reasonableness check". This means that certain sums of money must make sense, and some boxes on certain 1099 forms must contain data or be checked if other boxes contain money amounts. Also, certain fields must make sense, such as zip codes in the address fields must be numeric digits, either 5 or 9 digits long, dates and other information must be correct.
In addition, IRS 1099 records, are bulky fixed length records that contain 90 percent blank spaces. For this reason, compression is very efficient. The IRS allows "zipped" files.
In summary, sending a test file to the IRS verifies that of the above process of balancing, reasonableness checking and decompressing is working properly and the data is free of format errors.