Table of Contents — Publication 4810

Part A Introduction and General Information ....................................................................... 5

Sec. 1 Introduction ............................................................................................................ 7 Sec. 2 Purpose ................................................................................................................... 7 Sec. 3 What’s New for Tax Year 2025 ................................................................................ 7 Sec. 4 Communicating with the IRS .................................................................................. 8 Sec. 5 Additional Resources ............................................................................................. 8 Sec. 6 Filing Requirements, Due Dates, Retention Requirements, and Extensions ... 9

.01 Filing Requirements .............................................................................................. 9 .02 Due Dates .............................................................................................................. 9 .03 Retention Requirements ....................................................................................... 9 .04 Extensions ........................................................................................................... 10 Sec. 7 Amended Returns ................................................................................................. 10 Sec. 8 Penalties Associated with Form 8955-SSA ......................................................... 10 Sec. 9 Definition of Terms ............................................................................................... 10 Sec. 10 State Abbreviation Codes, APO and FPO Addresses and Foreign Country Codes ................................................................................................................................ 12

.01 State Abbreviation Codes .................................................................................... 12 .02 APO and FPO Addresses .................................................................................... 12 .03 Foreign Country Codes ....................................................................................... 13

Part B Data communications................................................................................................ 17

Sec. 1 Information Returns (IR) Application for Transmitter Control Code (TCC) ...... 19

.01 Information Returns (IR) Application for Transmitter Control Code (TCC) ............ 19 .02 Using the Online Information Returns (IR) Application for TCC ............................ 19 .03 Application Approval/Completed .......................................................................... 20 .04 Revise Current TCC Information .......................................................................... 20 .05 Do I Need More than One TCC? .......................................................................... 20 .06 Deleted TCC ........................................................................................................ 20 Sec. 2 Connecting to FIRE System ................................................................................. 20 Sec. 3 Electronic Specifications ...................................................................................... 23

.01 FIRE System ....................................................................................................... 23 .02 FIRE System Internet Security Technical Standards ............................................ 23 Sec. 4 Electronic Submissions ........................................................................................ 24

.01 Electronic Submissions ........................................................................................ 24 .02 File Definitions ..................................................................................................... 24 .03 Submission Responses ....................................................................................... 24 Sec. 5 Test Files ............................................................................................................... 25 Sec. 6 Accuracy of Data and Common Errors ................................................................ 25

.01 Accuracy of Data .................................................................................................. 25 .02 Common Errors .................................................................................................... 27

Part C Record Format Specifications and Record Layouts .............................................. 29

Sec. 1 Transmitter “T” Record ........................................................................................ 31 Sec. 2 Sponsor “S” Record ............................................................................................. 36 Sec. 3 Administrator “A” Record .................................................................................... 42 Sec. 4 Participant “P” Record ......................................................................................... 46 Sec. 5 End of Transmission “F” Record ......................................................................... 51

Part D Exhibits ....................................................................................................................... 53

Exhibit 1 Publication 4810 Tax Year 2024 Revision Updates ........................................ 55