Application Process for a FIRE TCC

Step 1: Create an IRS E-Services Account

Before applying, you must register with IRS E-Services:

• Visit: https://www.irs.gov/e-services

• Create a Secure Access account

• Complete identity verification (you’ll need photo ID, financial records, and a mobile device)

Step 2: Submit the E-File Application

Once your E-Services account is active:

1. Log into E-Services

2. Choose “Application for TCC”

3. Select “Filing Information Returns Electronically (FIRE)” as the systemTCCTr

4. Enter:

   • Business or individual information (name, EIN, address)

   • Contact and responsible officials

   • Type of transmitter (issuer, software developer, service bureau, etc.)

   • Estimated number of returns to file

Step 3: Assign Responsible Officials and Contacts

You’ll designate:

• At least one responsible official (must verify their identity via Secure Access)

• Optional contacts (to handle communications or file submissions)

Step 4: Wait for IRS Review

• The IRS reviews your application, usually within 45 days

• If approved, they will issue your five-character TCC

• You’ll receive this via mail or secure message in your E-Services account

Step 5: Start Filing via FIRE

Once you have your FIRE TCC:

• Format and test your files using IRS Publication 1220 specs

• Submit your 1099s and other forms at https://fire.irs.gov

• Monitor file acceptance and error reports