IRS FIRE File Types

There are four types of files that you submit to the IRS FIRE; a test, original, replacement and amended or corrected file.
Test
Testing season lasts from November 1 to February 15.  You are not required to submit a test file, but testing is a great way to get some experience with the electronic filing process for information returns.
Original
An original file is an information return that has never been reported.
Replacement
If you file something and it comes back as BAD, then log into the IRS FIRE System and at the Main Menu, you can check the File Status as follows:

1. Click on "Check File Status".
2. Enter your TCC.
3. Enter you EIN.
4. Click "Search".

Click on the file that is BAD to reveal the errors associated with that file. Correct those errors and submit a replacement file. Continue filing a "replacement" file until it comes back as GOOD and do so within the deadline due dates.  When you are electronically submitting a replacement file, you have the option to select which file you want to replace.


Correction
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 may have
transmitted a missing or incorrect TIN, payee name or address, the amounts or amount codes may have been wrong or other common errors. Then you need to submit a corrected file which contains just the records that need to be amended. If you filed 400 1099-MISC records and found out later that 25 of those records contained erroneous data, then you need to put together a corrected file of just those 25 records and submit.
If your corrected file is BAD, correct the file and resubmit as a replacement, not another correction.
File Status
If the file status indicates:
"Not yet processed".  Then you just need to wait and check back in a few days.  Typically, a file will be reviewed within 1-2 days, but as deadlines approach, the IRS FIRE system tends to get bogged down and there may be delays in processing a file.  Some files such as the 8955-SSA or IRS Form 8027 take up to 5-7 days to process.
If the file status indicates "Good, Not Released" and you agree with the "Count of Payees", then you are finished with this file. The file with be automatically released after 10 calendar days.
"Good, Released". Then the file has been released to the IRS for processing.