SEC. 2. ELECTRONIC FILING APPROVAL PROCEDURE

.01 Filers must obtain, or already have, a Transmitter Control Code (TCC) assigned to them prior to submitting their files electronically. Refer to Part A. Sec. 7 for information on how to obtain a TCC.

.02 Filers using bisynchronous protocols must obtain an IRS/MCC-assigned password prior to submitting test or actual data files. To obtain a password, the following steps must be taken:

(a) Bisynchronous filers who already have a TCC to file Form 1042–S (beginning numbers ‘‘22’’ ) must submit either

Form 4419 or a letter to indicate that they wish to file information returns electronically. If you do not have a TCC number

or one that begins with ‘‘22’’ , a new number will be assigned .

If a letter is submitted, it must contain the following:

1. Name and address of transmitter.
2. Transmitter Control Code.
3. Name and phone number of a contact person within the filer’s organization to whom a password will be assigned. (b) Within 30 days of receiving the application or letter, IRS/MCC will send Form 6086, Time Sharing Operation (TSO) Password Assignment, to the filer which will contain the password to be used for electronic submissions.

(c) Upon receipt of Form 6086, the user (person who will actually transmit the data) will separate the acknowledgment from the password. Both the user and the user’s manager must sign the acknowledgment and mail to:

Chief, Security and Disclosure Branch IRS, Martinsburg Computing Center P.O. Box 1208 Martinsburg, WV 25401

(d) The users or filers should retain a copy of the signed acknowledgment for their records. It is the filer’s responsibility to ensure that the password is not compromised. Access to IRS/MCC computers will not be allowed without a valid password. After a password is received and the acknowledgment returned, the filer may submit a data file.

(e) For security reasons, all bisynchronous passwords will expire periodically, and a new password will automatically be assigned. If filers have any questions relating to the security procedures, and/or they need to report their password has been compromised, they must contact IRS/MCC as soon as possible by calling 1-304-263-8700, or writing to:

IRS/MCC Information Returns Branch P. O. Box 1359 Martinsburg, WV 25401

.03 It is the user’s responsibility to remember the password and not allow the password to be compromised.