This study examined the factor structure of the listening and reading sections of the revised Test of English for International Communication (TOEIC[R]) test. The data from the TOEIC IP (institutional program) test taken by 569 English learners were randomly split into two samples (n = 285 vs. 284). Four models (higher-order, correlated, uncorrelated, and unitary) were hypothesized on the basis of the literature and were tested with each sample. The results from confirmatory factor analysis suggested that the correlated model fit the data best in both samples. Further, multiple-sample analysis using the two samples supported an invariance of factor loadings, measurement error variances, factor variances, and factor covariances for the correlated model in the revised TOEIC test. The presence of distinctive factors of listening and reading skills supports the reporting of separate scores for each skill, whereas the relatively high correlation between the two factors may support single score reporting. This is in accordance with the formats used to report revised TOEIC test scores. The results of the current study provide empirical support for the reporting practice of the revised TOEIC test and thus for test interpretation based on the test scores. (Contains 5 figures, 6 tables and 4 notes.)