Yes, a transmitter control code (TCC) issued by the IRS can expire, but it depends on the specific usage and context. Here are key points:
- E-Filing for the IRS (Tax Returns):
- TCCs for transmitting e-filed tax returns do not typically have a set expiration date, but they can become inactive if not used for an extended period. The IRS may deactivate a TCC if it has not been used for filing within the last two consecutive tax years.
- Information Returns (e.g., Forms 1099, W-2):
- For submitting information returns via the IRS FIRE system, TCCs remain valid as long as the user account remains active. However, inactivity for over a year might result in the account being locked, requiring reactivation.
- Renewal or Updates:
- If your organization’s information changes (like a business address or responsible party), you may need to update the TCC registration. Failure to keep details current can lead to complications.
To avoid deactivation or expiration issues:
- Use the TCC regularly for its intended purpose.
- Keep your credentials and IRS contact information updated.
- Periodically check with the IRS systems (e.g., FIRE or e-Services) for account status.
