Am I required to submit a test file?

No, test files are not required. However, we recommend and encourage large filers to submit a test file on CD or diskette. This will validate proper format and identify problems before production data is submitted, avoiding delays in processing. To do so, please clearly mark your media as "Test" and send to:

Revenue Administration Division
Attn: Magnetic Media Unit, Room 214
110 Carroll Street
Annapolis, MD 21411-0001