IRS Publication 1220 (Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) have been revised for the 2022 tax year.
In addition to providing the 2022 electronic filing specifications for the above forms, IRS Publication 1220 also provides requirements and specifications for electronic filing under the Combined Federal/State Filing Program (CF/SF) and provides specifications for filing an automatic extension of 30 – daily. time to submit certain information statements.
The publication is divided into the following five parts: (1) Introduction and General Information; (2) Communication of data; (3) Registration format specifications and registration layouts; (4) Extension of Time; and (5) Exhibits.
In general, the boxes on the paper forms correspond to the fields used for the electronic file; however, if the form and field instructions do not match, the guidance in IRS Publication 1220 supersedes the form instructions.
New for 2022.
Overview:
Overview:Publication 1220 does not refer to the IRS’s new 1099 filing platform, the Information Return Intake System (IRIS). The IRS will launch this platform in January 2023 as mandated by a provision of the Taxpayer First Act (TFA). The release refers only to the FIRE system, which the IRS has previously noted will remain available with the IRS in 2023 (see Payroll Update, 07/11/2022).
- References to Form 4419 (Application for Electronic Information Return) have been removed because the form is obsolete as of August 1, 2022. In September, IRS transition filers transitioned who received their transmitter control codes (TCCs) before September 26 2021 in the online application for information return for the Transmitter Control Code (IR-TCC). As part of this transition, Form 4419 was eliminated, effective August 1, 2022. TCCs will remain valid for use until August 1, 2023. However, after that date, any FIRE TCC that does not have an IR- The completed TCC will be removed and will not be available to e-file (see Payroll Update, 06/23/2022). Holders of FIRE TCCs who submitted their TCC Application before September 26, 2021, will need to submit and complete the IR-TCC Application. The IR-TCC application can be submitted anytime between September 25, 2022 and August 1, 2023.
- Filers can submit up to 125 test files for TCC in the Trading Partner Test (TPT).
Combined Federal/State Registration Program (CF/SF).
There are no changes for the 2022 tax year for states participating in the CF/SF program. The following states participate in CF/SF: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina and Wisconsin.
Application of Broadcaster Control Code.
New registrants can obtain a TCC to file electronically by submitting an IR-TCC online by November 1. Processing may take up to 45 days. The designated TCC will be mailed by the US Postal Service to the address provided on the IR-TCC. Alternatively, a new filer can review the TCC in the IR-TCC application.
The FIRE system.
The FIRE test system is available on January 4, 2023. The FIRE system will be available on January 6, 2023 at 12 AM ET.
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