Do I need multiple TCC numbers?
No. A transmitter control code or TCC number is a 5-character number that the IRS assigns to you so
that you can file data electronically. One TCC number makes you a transmitter and can electronically
file as many 1097, 1098, 1099, 3921, 3922, 5498 and W-2G forms as you like for as many different payers
and recipients.
You need to attain a separate TCC number to electronically file Form 8027,
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