Table of Contents

Applying for a Transmitter Control Code (TCC)

Eric Updated by Eric

Important Information

A Transmitter Control Code (TCC) is required to e-file 1099’s (and certain other information returns) to the IRS. You must electronically apply for a TCC if:

  • You have not previously applied for a TCC, or
  • No longer have an active TCC, or
  • If your existing TCC hasn't been used in 2 years then it may no longer be valid and you will be required to get a new TCC.
  • You have an existing TCC but need to change existing EIN (e.g., you’ve had a business structure change).
As of October 1st, 2019, applications for original TCC’s must be requested electronically. The paper Form 4419 is no longer allowed for an original TCC. As of September 26th, 2021, new TCC online applications (including a major change like a new EIN) are done through the “IR Application”. See instructions below.
Be sure to apply for your TCC well in advance of 1099 filing due dates. The IRS advises to allow at least 45 days for them to process your IR Application. Sometimes the process is quicker but this cannot be guaranteed.
If you file 1099’s for multiple payers (i.e., your clients), the IRS encourages you to submit one IR application and to use the assigned TCC for all payers. The purpose of the TCC is to identify the transmitter of the file.
You will apply under the same name that is associated with your EIN (Form SS-4). (Hence for an accounting firm, there might be only one TCC).
If you have any questions, call the IRS FIRE System phone number at (866) 455-7438. Click here for additional information.

Overview of TCC Application and Changes

Definitions for the chart below:

A “legacy Issuer/Transmitter” is someone who originally acquired their TCC via Form 4419, whether online or a paper form, before the new “IR Application for TCC” was introduced by the IRS in autumn of 2021. Note: If you have a TCC acquired by IR Application, you can find your application under your irs.gov E-services account.
The “FIRE Webpage” referred to in the chart below is not found through the FIRE Website, but rather is an irs.gov FIRE Webpage.

IF

THEN

Issuer/Transmitter does not have a TCC and is a new user.

Complete the IR Application for the TCC on the FIRE webpage

Issuer/Transmitter completed the IR Application for TCC and wants to add, modify their application (additional Form Type or additional TCC address change, contacts change).

Complete the IR Application for the TCC on the FIRE webpage

A legacy Issuer/Transmitter needs an additional TCC.

Complete the IR Application for TCC on the FIRE webpage. Form 4419 is not acceptable.

A legacy Issuer/Transmitter needs to add a new Form Type.

Complete the IR Application for TCC on the FIRE webpage. Form 4419 is not acceptable.

A legacy Issuer/Transmitter needs to change existing EIN (new EIN business structure change).

Complete the IR Application for TCC on the FIRE webpage. Form 4419 is not acceptable.

A legacy Issuer/Transmitter needs to update legal name, address or contact information only.

Submit a paper 4419 to make legal name changes, address changes or contact information changes. Refer to Form 4419 Instructions.

Acquiring a TCC

  1. Go to IR Application for TCC. Click Access IR Application for TCC.
  2. Login with your irs.gov E-Services User Name and Password, or choose, “Create Account”.
Regarding the IRS reference to separate accounts for PTIN and FIRE users, they both use (your) irs.gov E-Services User Name and Password. A new Sign-Up is only necessary if you don’t already have an E-Services account. Your E-Services account however must have “Secure Access” (most recently used E-Services accounts are already set-up for “Secure Access”, which requires a 6 digit Code to be sent to the user to complete their login, usually via text to the cell phone number you have provided the IRS. If you need more information about Secure Access: https://www.irs.gov/individuals/faqs-about-e-services-and-secure-access
If you go straight to your regular e-services account on IRS.gov, and select “Individual”—you may not see the New Application dropdown (which includes the IR Application for TCC) (see Steps 3 and 4 below).  Most new applicants need to access as explained in #1 above (through the irs.gov “FIRE webpage”, Access IR application link).
  1. After logging in, Select Individual and click Submit. 

2 Click New Application and then IR Application for TCC.

  1. Fill out the form and click Continue.
  2. Select the types of form(s) you will be submitting and whether you are the Transmitter or the Issuer. Click Add then Continue.
    As you continue through Application Screens, you will add information regarding your “Responsible Officials” and “Contacts”. If you are a Sole Proprietor/Individual, only ONE Responsible Official and Contact are essential, whereas at least two are required for other Business Entities.
  3. Add any application comments and click Continue.
  4. Review the Application Summary and click Continue if it looks right.
  5. Check I accept the terms of agreement, input your PIN, and click Submit.
IR Application is subject to review before the approval to transmit electronically is granted and may require additional documentation at the request of the Internal Revenue Service (IRS).
When your IR Application for TCC is approved and processed, a five-character alphanumeric TCC is assigned to your business. An approval letter will be sent by U.S. Postal Service to the address listed when the IR Application for TCC was submitted, informing you of your TCC. Allow 45 days for processing, although if no additional information is needed by the IRS, it may be much faster. If you do not receive a TCC within 45 days, contact the IRS at (866) 455-7438.

Your TCC will also be available to view online sooner than receiving the by mail approval letter. After logging in to your irs.gov E-Services account, on the Select Organization screen you may see an additional line selection: “(IR TCC) Your Business Name”. If not, select Individual. Then click on the Eyeball Icon to view your application, which will either contain your new TCC 5 digit number, or should show as Submitted Pending Review.
In Payroll System, also see the Help topic: “Before you can process e-file/MagMedia” for additional information.
Unlike 941 e-filing, a test submission is not required by the FIRE System before e-filing 1099’s.

FIRE System Phone Support

FIRE System Phone Support is called their “TSO line”.

Listen to all options before making your selection.

  • Hours: Monday through Friday, 8:30A to 5:30P ET.
  • 866-455-7438 (toll-free) this is the regular fire number
  • 304-263-8700 (International) (Not toll-free)
  • 304-579-4827 for Telecommunications Device for the Deaf (TDD) (Not toll-free)

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