0726 Publ 6167 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6167.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Use this quick reference with the Foreign Filer TCC Registration User Guide for full instructions and screenshots.

Gather the following information before you begin:

Set Up a Foreign Filer TCC Account

Objective: Acquire your Foreign Filer ID

• Create your new Foreign Filer TCC account, via the Foreign Filer TCC Registration page.

• Record your Foreign Filer ID immediately.

• You will need the Foreign Filer ID to access the account in the future.

• Ensure the email address used to sign in matches the RO or POC email listed on the account.

Complete and Submit Registration for a TCC Global Intermediary Identification Number (GIIN)

Objective: Submit the registration for IRS review and approval

• Enter the firm or organization’s legal name exactly as it appears in official records.

• The firm or organization name must match the name associated with the EIN.

• The RO does not have to be the same individual associated with other IRS accounts.

• The RO must be designated by the firm or organization to maintain the registration and serve as the primary contact.

• Review all information carefully before submitting the registration.

• The TCC GIIN will be issued after the registration has been processed and approved by the IRS.

Monitor the Message Board

Objective: Watch for account updates and TCC GIIN approval messages

• Only the RO identified during registration will receive email notifications when updates are made to the Foreign Filer TCC account.

• Once a TCC GIIN is issued, you will be able to request a TCC to be used for electronic transmission of information return via IDES.

Request a TCC

Objective: Request the TCC used for electronic transmission

• After the TCC GIIN is issued, sign in to Foreign Filer TCC Registration system using your Foreign Filer ID.

• Select Request TCC under Available Account Options.

• Provide the EIN for the firm or organization.

• The firm or organization name must match the name associated with the EIN.

• After successful submission, the system will issue the TCC.

• Select View TCC under Available Account Options to view TCC.

Prepare for International Data Exchange Services (IDES) Enrollment

Objective: Use the TCC GIIN and TCC for IDES transmission readiness

• IDES will be used by Foreign Filer TCC account users to securely transmit Forms 1042-S, applicable Forms 1099, and other information returns electronically.

• After receiving both the TCC GIIN and TCC, allow 3-6 weeks processing time before enrolling in IDES.

• The RO must be the first to enroll with IDES as the account Administrator.

• The TCC GIIN and an Authorized Security Certificate from an approved Certificate Authority will be required as part of the IDES enrollment process.

Publication 6167 (Rev. 7-2026) Catalog Number 96437P Department of the Treasury Internal Revenue Service www.irs.gov