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Applying for a FIRE Transmitter Control Code (TCC)

Eric Updated by Eric

A FIRE 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 FIRE TCC through the IR Application described in this article.

Existing FIRE TCC holders who didn't complete the IR Application (to keep their current TCC) by August 1, 2023 will expire. Please see: TCC's obtained prior to 9/26/21 expire 11/26/23. A new TCC must be applied for using the procedure in this article.
This article is about the FIRE system. CFS also supports CSV file uploads to the new IRIS system. The IRIS application process is separate from the FIRE system. See Applying for an IRIS TCC. Note: IRIS only supports 100 e-filed information forms at a time.
Be sure to apply for your FIRE 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.
The IRS encourages transmitters who file for multiple issuers to submit one application and use the assigned FIRE TCC for all issuers.

The purpose of the FIRE TCC is to identify the transmitter of the file. You may transmit files for as many companies as you need under the one TCC.
Apply under the same name that is associated with your EIN (Form SS-4). On the IR application, add “Responsible Officials” (which will each sign the application with their own 5 digit PIN). Also on the IR application, add “Contacts” (who can each create a FIRE account on the IRS FIRE System website to E-file Information Returns using their firm’s TCC, EIN and Legal Business Name.) 
If you have any questions, call the IRS FIRE System phone number at (866) 455-7438. Click here for additional information.

Applying for a FIRE TCC

  1. Go to IR Application for TCC. Click Access IR Application for TCC.
  1. Log-in with your ID.me user email and Password.  If you do not yet have an ID.me account, you will have to create one first.
Note that 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.

After entering the security code received (for ID.me login), continue past your login history.

  1. Select Individual. 

The External Services Authorization Management webpage will open.

  1. Click New Application and then IR Application for TCC FIRE.
  1. Fill out the form and click 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. If Two are required, you will add “Responsible Officials” (which will each sign the application with their own 5 digit PIN), both parties will need an id.me.
Take note of the EXACT Firm/Organization Legal Name. It must be the same that is associated with your EIN, and can ONLY include the following punctuation/symbols: ampersand (&), period(s), dash(-), and comma(s). 

Some applicants omit periods and commas associated with their EIN since they are not required on the IR application. However the Firm/Organization Legal Name appears on the IR application is how it must be input when later registering and signing on to the IRS FIRE System. If the IRS changes punctuation when assigning the TCC, use the legal business name as stated on your IRS TCC assignment letter.  
  1. Select the types of form(s) you will be submitting. Note that 1099’s are included in the first selection. Click ADD to select whether you are a Transmitter or an Issuer. Then click Continue.
As you continue through Application screens, 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. If two are required, add Responsible Officials, who will each sign the application with their own 5 digit PIN. Both parties will need an id.me.
  1. Add any application comments and click Continue.
  2. Review the Application Summary and click Continue if it is correct.
  3. Check I accept the terms of agreement, input your PIN, and click Submit.
    If there is more than one Responsible Official, EACH official will have to sign with their 5 digit PIN.  Additional Responsible Officials may need to first access the application by signing in with their ID.me login.  If prompted to create a 5 digit signature PIN, please keep record of it in case it is needed for future IR application modifications or IRS help needed. For assistance in completing or PIN signing your IR application, call the FIRE System technical help line at 866-455-7438
    Don not know your PIN: Use the Modified PIN Tab on the IR application to get a new PIN if you don't know your PIN.
    Your IR application submission is not complete until each Responsible Official has signed it with a 5 digit PIN, clicked Submit, and the IRS accepts the submission.
  4. If required, register with your state's e-filing website. The FIRE System is NOT part of the Combined Federal/state filing program. See 1099 E-Filing: States.
  5. Once the IR Application for FIRE TCC is approved and processed, a five-character alphanumeric FIRE TCC is assigned to your business. The TCC, EIN, and Legal Business name can be shared with the Contacts, so they can each create their own FIRE account on the FIRE website and begin filing information returns electronically.
    Contacts must also use the exact Legal Business Name on their applications.
    Unlike 941 e-filing, a test submission is not required by the FIRE System before e-filing 1099’s.

Obtaining the TCC

Once the IR Application for FIRE TCC is approved and processed, a five-character alphanumeric FIRE TCC is assigned to your business. The TCC, EIN, and Legal Business name (exactly as it is entered into the IR Application for TCC) to the Contacts - so they can each create their own FIRE Account on the FIRE website (FIRE Production System) and begin filing information returns electronically.

Approval Letter

An approval letter will be sent by U.S. Postal Service to the address listed on the IR Application for FIRE TCC . Allow 45 days for processing, although it may be much faster if no additional information is needed by the IRS.

If you do not receive a FIRE TCC within 45 days, contact the IRS at (866) 455-7438.
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).
The IRS will mail the TCC to the first RO listed on the application. 

Finding the TCC online

Rather than waiting for the approval letter to arrive, the FIRE TCC may be viewed online.

  1. Log into your irs.gov e-services account.
  2. On the Select Organization screen look for an additional line selection: “(IR FIRE TCC) Your Business Name”.
  3. If it's not there, select Individual.
  4. Click on the eyeball icon to view your application, which will either contain your new FIRE TCC 5 digit number, or should show as Submitted Pending Review.

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)

How did we do?

1099 E-Filing: submitting prior year files

Applying for an IRIS Transmitter Control Code (TCC)

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