Sec. 1 Information — Publication 4810

.01 Information Returns (IR) Application for Transmitter Control Code (TCC) All transmitters who file information returns electronically are required to request authorization to file electronically. To transmit files electronically through the Filing Information Returns Electronically (FIRE) Systems, you need a TCC before you can create a FIRE account on FIRE Test or Production System. Each user is required to create their own FIRE account for the EIN/TCC. You must use the online IR Application for TCC to obtain a TCC. You must have software, a service provider, or an inhouse programmer that will create the file in the proper format per the requirements and record layouts in this publication. Scanned, .PDF, .PNG, .TIF, .GIF, .JPG, Word, Excel formats will not be accepted.

Due Date: Submit your IR Application for TCC by November 1 ^st of the year before information return(s) are due to ensure you’re ready to electronically file. An IR Application for TCC received after November 1 ^st may not be processed in time to meet your electronic filing needs. Allow 45 days for processing.

.02 Using the Online Information Returns (IR) Application for TCC

If you’re new to electronically transmitting information returns to the IRS, you must apply for a TCC using the IR Application for TCC located on the FIRE webpage.

If your FIRE TCC was issued prior to September 26, 2021, and you have not completed an IR Application for TCC, you will need to submit an application for a new TCC to file for Tax Year 2024.

If you need another form type or an additional TCC, you’ll need to complete the online IR Application for TCC. A single application can be used to apply for multiple information return form types. See Publication 5911, IR Application for TCC Tutorial for more information.

If you’re a withholding agent using a third-party to prepare and transmit your information returns to the IRS, you don’t need to obtain a TCC .

Complete the IR Application for TCC if your firm or organization isn’t using a third-party to electronically transmit information returns. The IR Application for TCC contains two separate roles, Transmitter or Issuer.

Transmitter : A third-party sending the electronic information return data

directly to the IRS on behalf of any business. Note: If you’re transmitting returns for your own company, in addition to transmitting returns on behalf of another business, you don’t need both the Transmitter and Issuer role. You can file all returns as a Transmitter.

● Issuer : A business filing their own information returns regardless of whether they must file electronically.

Alert: If an organization requires more than one TCC for any given form type, a Responsible Official listed on the application must request the additional TCC through the IR Application for TCC.

Before you can complete the IR Application for TCC, all Responsible Officials and Authorized Delegates, if applicable, in the business or organization must create an online account. Refer to the FIRE webpage to access “IR TCC Application for FIRE”.

.03 Application Approval/Completed

When your IR Application for TCC is approved and completed, a five-character alphanumeric TCC is assigned to your business. An approval letter will be sent via United States Postal Service (USPS) to the address listed on the IR Application for TCC, informing you of your TCC. You can also view your TCC on the IR Application for TCC Summary page. The TCC will take 48 hours to be ready for use on FIRE. Allow 45 days for processing. A TCC won’t be issued over the telephone or via email. If you don’t receive a TCC within 45 days, contact the IRS. Refer to Part A. Sec. 4, Communicating with the IRS.

Electronically filed returns may not be transmitted through FIRE until a TCC has been approved and assigned.

Reminder: You must have software that meets the requirements and record layouts in this publication or a service provider that will create the file in the proper format.

.04 Revise Current TCC Information

As changes occur, you must update the application within 30 days of the change and maintain the IR TCC Application. Access the IR Application for TCC on the FIRE webpage .

.05 Do I Need More than One TCC?

The IRS encourages transmitters who file for multiple issuers to submit one application and use the assigned TCC for all issuers. The purpose of the TCC is to identify the business acting as the transmitter of the file. As a transmitter you may transmit files for as many companies as you need under the one TCC. The information return data will be contained in the file itself. Some service bureaus will transmit files using their TCC, while others will require filers to obtain a TCC of their own. A TCC used to file Form 8955-SSA can be used to submit 10,000 files per year. If the TCC exceeds 10,000 files, an additional TCC can be requested via the IR Application for TCC.

.06 Deleted TCC

Your TCC will remain valid if you transmit information returns or request an extension of time to file information returns electronically through the FIRE System. If you don’t use your TCC for three consecutive years, your TCC will be deleted. Once your TCC is deleted it cannot be reactivated. You’ll need to submit a new IR Application for TCC located on the FIRE webpage.