What is a transmitter control code (TCC)?

A Transmitter Control Code (TCC) is a unique identifier issued by the IRS to businesses who electronically file information returns through the IRS's FIRE (Filing Information Returns Electronically) system. The TCC is required to authenticate the filer and enable them to submit electronic files to the IRS securely.

Why Do You Need an IRS FIRE TCC Code?

The IRS FIRE TCC code is necessary for anyone looking to e-file information returns with the IRS. It enables businesses to electronically submit forms like 1099-NEC, 1099-MISC, 1099-DIV, and 1099-K, which are required for reporting various types of income. Having a TCC code streamlines the filing process, ensures compliance with IRS regulations, and helps avoid penalties for late or incorrect filings. Additionally, it simplifies the task of managing large volumes of return submissions, making it a vital tool for efficient tax administration.

How long does it take to attain a FIRE TCC?

New FIRE users must have an ID.me account which authenticates their identities. It takes 1-3 days to attain a new TCC number online but it takes about a month to establish an IRS E-Services Account and verify your identity.

Before You Begin with the IRS FIRE TCC Application Process

As a business owner, you're responsible for accurate and timely W-2 and 1099 filings. The IRS FIRE System offers a streamlined approach to meet these obligations. Unlike third-party transmitters, you'll directly submit your information returns, ensuring control and security.

Applying for a FIRE TCC

To apply:

Use Your Legal Business Name: Ensure the name associated with your EIN (Employer Identification Number) is used on the application. Designate Responsible Officials: These individuals will need to sign up for ID.me and provide a 5-digit PIN. Add Optional Contacts: You can specify contacts who can create FIRE accounts to assist with e-filing. Information sharing is at your discretion.

The IRS encourages transmitters who file for multiple payers to submit one application and use the assigned Transmitter Control Code (TCC) for all payers.

Here are the steps to attaining a TCC number:

1. Go to IR Application for TCC.


2. In the upper right corner, click on Access IR Application for TCC.



3. Log-in with your ID.me user email and Password.



4. Select Individual as your organization.



5. Click New Application and then IR Application for TCC FIRE from the drop down list.



6. Fill out the form and click Continue. use the exact legal name associated with your EIN. You can use ampersand (&), period(s), dash(-), and comma(s).
   
   
7. Select the types of form(s) you will be submitting. Then click Continue.

Add Responsible Officials and Contacts. A minimum of two are required. Each responsible official will sign the application with their own 5 digit PIN. Both parties will need an ID.me account. Review the Application Summary and click Continue if it is correct. Check I accept the terms of agreement, input your PIN and click Submit.