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. Filers who currently have a TCC for magnetic filing of Form 1042–S (beginning with numbers

‘‘22’’ ) do not have to request a second TCC for electronic filing. Refer to Part A. Sec. 7 for information on how to obtain a TCC.

.02 Once a TCC is obtained, filers using IRP–BBS assign their own passwords and do not need special approval. .03 With all passwords, it is the user’s responsibility to remember the password and not allow the password to be compromised. However, if filers do forget their password, call (304) 263-8700 for assistance. Note: Passwords on the IRP- BBS are case sensitive.