Topic 804 - Test Files and Combined Federal and State Filing

First-time electronic filers are encouraged (but not required) to submit a test file. However, a test file is required when applying to participate in the Combined Federal/State Filing Program. The FIRE test system is available at

Through the Combined Federal/State Filing (CF/SF) Program, the Internal Revenue Service, Technical Services Operation (TSO) forwards original and corrected information returns filed electronically to participating states free of charge for approved filers. Separate reporting to those states is not required. The information returns that may be filed under the Combined Federal/State Filing Program are:

  • Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
  • Form 1099-DIV, Dividends and Distributions
  • Form 1099-G, Certain Government Payments
  • Form 1099-INT, Interest Income
  • Form 1099-K, Payment Card and Third Party Network Transactions
  • Form 1099-MISC, Miscellaneous Income
  • Form 1099-OID, Original Issue Discount
  • Form 1099-PATR, Taxable Distributions Received From Cooperatives
  • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and
  • Form 5498, IRA Contribution Information

A test file, properly coded for the program, must be submitted in order to participate in the Combined Federal/State Filing Program. See FIRE for more information. Although a test file is only required for the first year, it is highly recommended that a test file be sent every year. Combined Federal/State records must be coded using the two-digit codes assigned to the participating states from the table in Publication 1220 (PDF), Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. If the Combined Federal/State test file is acceptable, the IRS sends the filer a letter of approval.

Form 4419 (PDF), Application for Filing Information Returns Electronically (FIRE), must be filed no later than 45 days before the due date of the information returns. TSO issues a Transmitter Control Code (TCC). The TCC is required on all files and correspondence.

For further information, refer to Publication 1220 (PDF) or call the TSO Customer Service Section toll-free at 866-455-7438 or at 304-579-4827 (not toll-free) if using the Telecommunications Device for the Deaf (TDD). Foreign filers may call 304-263-8700 (not toll-free).

More Tax Topic Categories

Page Last Reviewed or Updated: June 22, 2016