The ability to upload supporting files for certification depends on the specific context and type of certification being discussed.
- General Certification: According to the IRS FAQ from 2023, you cannot upload supporting files directly for general certification purposes. However, additional information can be input while completing a certification if necessary.
- Specific Certifications and Applications: For certain activities, such as applying for Qualified Intermediary (QI), Withholding Foreign Partnership (WP), or Withholding Foreign Trust (WT) status, the IRS Publication 5262 (10/2022) indicates that you may be required to upload associated documents. This includes instances where a text box does not allow for enough characters for a complete answer. Entities can upload a maximum of ten files per application, renewal, certification, or CCG request.
- Electronic Filing Programs: For electronic filing of information returns, such as Forms 1042S, 1097, 1098, 1099, etc., the IRS Publication 4810 (11/2023) specifies that electronic reporting eliminates the need to send paper documents to the IRS. Supporting data can be attached as PDF files in certain situations where the data cannot be entered into the software directly.
- Modernized eFile (MeF) System: According to IRS Publication 4163 (12/2023), the MeF system requires supporting data to be included in tax preparation software or attached as PDF files. Specific formats and requirements are provided for different forms and attachments.
In summary, while you cannot upload supporting files for general certification directly, there are specific instances and types of certifications where uploading supporting documents is allowed and sometimes required.
Sources:
Final Electronic Filing Regs Incorporate Legislative Changes
Publication 5262 (10/2022)
Publication 4163 (12/2023)
Publication 4810 (11/2023)
