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E-File Important Information

E-File Direct
 
E-File Direct produces the files for filing 1099 and W-2 forms with the IRS and SSA via the internet.  This is required for any payer whose total number of employees/recipients is 250 or greater, however, the IRS and SSA encourages everyone to file the 1099 and W-2 forms electronically.  Once the IRS and SSA requirements are met and the data has been entered in the W-2/1099 Forms Filer, E-File Direct guides you through the process of creating the files in the IRS and SSA approved formats.
 
Important Information  
 
1099s, 1098s, 3921, 3922, 5498s and W-2G Forms
The following requirements can be found in Publication 1220 on the IRS website and must be met prior to using the IRS F.I.R.E. system.
 
Transmitter Control Code (TCC)
File form 4419 with the IRS to be approved for e-filing at least a minimum of 45 days prior to the e-filing due dates.
The due date for all forms – except the 1099-MISC with an amount in box 7 – is 3/31. The due date for 1099-MISC with an amount in box 7 is 1/31.
 
To participate in the Combined Federal/State Filer (CF/SF) Program, additional requirements include:
 
Test File
A Test File is only required for the first year a filer applies to participate in the CF/SF program.  
An electronic test file must be submitted to the IRS between 11/1 and 02/15.
First time filers will need the TCC prior to submitting the Test File.  File form 4419 with the IRS by 12/31.
 
1042-S 
The following requirements can be found in Publication 1187 on the IRS website and must be met prior to using the IRS F.I.R.E. system.  
 
Transmitter Control Code (TCC)
File form 4419 with the IRS to be approved for e-filing at least 45 days prior to the e-filing due dates.
File for TCC by 02/01 since the due date is 03/15.
 
W-2/W-2C
The following requirements can be found in the User Handbook on the SSA website and must be met prior to using the SSA BSO system.  
 
User ID
The SSA requires a User ID.  The User ID can be applied for on the BSO system


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