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Applying for IRIS Transmitter Control Code (TCC)

Greg Hatfield Updated by Greg Hatfield

There are different types of TCC's (Transmitter Control Codes).

  • FIRE (Filing Information Returns Electronically)
  • IRIS (IRS Information Return Intake System).

IRIS or FIRE?

See Differences between e-filing with FIRE and IRIS.

CFS recommends that CFS Payroll System users should transition to IRIS now because FIRE will be unavailable starting January 1, 2027.

Applying for an IRIS TCC

You must apply for an IRIS TCC to file 1099's with IRIS, even if you already have a FIRE TCC.

Sole Proprietors - You must have an EIN to apply for an IRIS TCC code.
For detailed IRIS TCC Instructions, see IRIS App for TCC.
For detailed IRIS Portal instructions, see Information Returns Intake System (IRIS) Taxpayer Portal User Guide.
  1. Go to IRIS Application for TCC. When completing the application, be sure to:
    1. Log-in with your ID.me user email and password.
    2. If you do not yet have an ID.me account, you will have to create one first.
    The Create a new account option is for a new ID.me account—not a new IR application.
    Note that technical difficulties are not uncommon when creating an ID.me account. If you have phone camera difficulties under "Self-Service," choosing Video Chat Agent" is an option. Help links can also be found at the ID.me Help Center.
  2. Click Individual. The External Services Authorization Management webpage will open.
  3. Click New Application then click IRIS Application for TCC.
    If you don't see the button "New Application", you can try to copy the web link on Step 1 and paste it into a different browser (Firefox, Chrome, Microsoft Edge), and log back your e-services account. You can also try removing "Cookies" from the Web Browser.
  4. Fill out the Firm Information
    As you continue through Application Screens, you will add information regarding your Responsible Officials and Contacts. If you are a ‘Sole Proprietor’ or ‘Single Member LLC’, only one Responsible Official and Contact are essential, whereas at least two are required for other Business Entities. If Two are required, you will add Responsible Officials (which will each sign the application with their own 5-digit PIN. All Responsible Officials (and also Authorized Delegates, should you choose to add them), will need an ID.me. See Adding additional Responsible Officials to a TCC application.
    You must acknowledge if you will be participating in the Combined Federal/State Filing Program (CF/SF). If you select ‘Yes’, a pop-up box will ask you to confirm your selection.
    For additional information, see 1099 E-Filing: IRIS CSV Portal Combined Fed/State filing.
  5. Application Details Page
    1. Choose Taxpayer Portal for Transmission Method.
    2. Choose Role.
      ■ Issuer: A business that will only transmit information returns for the company listed on the application.
      ■ Transmitter: A third-party business that will transmit information returns on behalf of their own company and/or other businesses not listed on the application.
  6. Chose Form 1099 Series for Forms.
  7. Click ADD to add Responsible Officials. As you continue through the IR application screens, you will also add Contacts.
At least two ROs must be listed on the application unless you are a ‘Sole Proprietor’ or ‘Single Member LLC’

‘Sole Proprietor’ or ‘Single Member LLC’: only one Responsible Official and Contact are essential Other business entities: two are required. Each will also need to sign the application with their own 5 digit PIN and register with ID.me. See Adding additional Responsible Officials to a TCC application.
  1. Add any application comments and click Continue.
  2. Review the Application Summary and click Continue if it is correct.
    In the next step, you will be submitting your completed application. First verify that the Business Entity selection on the first page of your application is correct; it cannot be changed once submitted.
  3. Check I accept the terms of agreement, input your PIN, and click Submit.

If you do not know your PIN, click Modify PIN on the IR application to get a new PIN.

  1. After you have signed and submitted the application, it is not complete until any other Responsible Officials also sign it with their own 5-digit PIN. Log out before they attempt to add their signatures. Retain a record of your 5-digit PIN in case it is needed for future applications or modifications (or IRS help). The IRS has to accept your submission before it is considered complete.

After receiving your IRIS TCC, log into the IRIS portal.

For more information Please see

About the IRIS portal

The IRIS portal was opened in early 2023 and allows filers to submit Information Returns (1098, 1099s, W2-G) to the IRS electronically. Forms may be completed manually online or a CSV file containing the form information may be uploaded. Either way, users may review, edit, and submit the returns to the IRS, as well as print recipient copies.

IRIS has two filing methods:

  • Taxpayer Portal. Compatible with Payroll System. Up to 250 records may be filed at a time.
  • A2A (Application to Application). Not compatible with Payroll System.

A2A is used by software companies who transmit returns and large bulk filers, and requires direct transmission from the transmitter's computer to the IRS and retrieval of acknowledgements. CFS does not receive and transmit our customer's data and the IRS method of A2A transmission makes it unfeasible for our users to be the A2A transmitter using our software.

How did we do?

Applying for FIRE Transmitter Control Code (TCC)

Are you sure you filed ALL your 1099's on IRS's tricky IRIS site?

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