Test, Original, Replacement and Corrected File Types
There are four types of files that you submit to the IRS FIRE; a test, original, replacement and corrected file.
Testing season lasts from November 1 to February 15. You are not required to submit a test file, but its a great way to get some experience with the electronic filing process for information returns.
An original file is an information return that has never been reported.
If you file something and it comes back as BAD, then click on that file name to reveal the errors associated with that file. Correct those errors and submit a replacement file.
If you file something and it comes back as GOOD, then the file has been processed. Let’s say later you discover that some of the records contained erroneous data. You need to submit a corrected file which contains just the records that need to be corrected. If you filed 400 1099-MISC records and found out later that 25 of those records contained incorrect data, then you need to put together a corrected file of just those 25 records and submit.