Publication 1436 (Rev. 10-2012) - Internal Revenue Service

The IRS will only accept these SSNs during Participants Acceptance Testing (PATS). These test
SSNs will be rejected if submitted for live processing. The IRS Error Reject Code provided will
advise filers that the SSN is not within the valid range of Social Security Numbers.
Electronic filers who have been accepted into the Federal Electronic Filing System, and have
begun transmitting federal returns, but wish to continue state testing must obtain a Test ETIN
from the applicable IRS service center. Check the state procedures to determine if the state
allows testing beyond January 2013.
TEST SCENARIOS
You are required to transmit test scenarios using the Form 1040 return and forms and schedules
associated with the 1040 return. If possible, please use and/or acquire a software test Electronic
Transmitter Identification Number (ETIN) for PATS testing.
A test file consisting of at least three (3) returns, but not more than thirty-eight (38), with the
related forms, schedules and attachments must be submitted. The range of test Social Security
Numbers 400-00-1001 through 400-00-1099 must be used in all Federal test scenarios. The
testing requirements listed below are based on system changes as well as tax form (record
layouts) and validation criteria changes for Tax Year 2012. If any of the test scenarios listed
below are supported by your software, you must test it and include it with your submission of at
least three (3) returns. If your software does not provide some or all of the test scenarios listed
below, then you must develop test scenarios that your software supports in order to meet the test
minimum of three (3).
Note: We will validate the Tax Amount, Earned Income Tax Credit (EITC) Amount, Child
Tax Credit Amount and Additional Child Tax Credit (Schedule 8812) in Test Scenarios 8, 9,
and 10.
Note: If you are creating a test scenario that includes a decedent use 20121015 as the
Date of Death (DOD).
We recommend you test these Scenarios to assist us in testing the processing of these
Forms through PATS.
9