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Applying for a Transmitter Control Code (TCC)

Eric Updated by Eric

A “Transmitter Control Code” (TCC) is required to e-file 1099’s (and certain other information returns) to the IRS.

If you have not previously applied for a TCC (or if you no longer have an active TCC), you must electronically apply for a TCC. This is done through Fill-In Form 4419 on the FIRE System website.

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 TCC Application (Form 4419). However, you must apply through Fill-in Form 4419 on the FIRE System Website. The FIRE System website shuts down for updates in early December and does not reopen until early January. This means that you must submit your application before their shut down if you plan to e-file 1099-MISC forms with NEC (Box 7) by January 31st.

Tax Practitioners:

  • If you file 1099’s for multiple payers (i.e., your clients), the IRS encourages you to submit one 4419 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 as is associated with your EIN (Form SS-4).(Hence for an accounting firm, there might be only one TCC).

Acquiring a TCC

  1. Create a FIRE System Account.
    1. You must FIRST create a FIRE System account, before you can access the Fill-in Form 4419 through their website. If you don’t already have a FIRE account, go to: https://fire.irs.gov/
    2. Select, “Create New Account” from left-hand menu. Fill in your information as requested, and submit.
During the process, you will create a User Name, Password, a 10 digit PIN, and a “Secret Phrase”. Be sure to safely keep record of these items, which you will need to login.
If you have any questions, call the IRS FIRE System phone number: (866) 455-7438.
  1. Login to the FIRE System website.
  2. Continue to the Main Menu
  3. Access Fill-In Form 4419, as shown by the arrow below.
    As of October 1st, 2019, applications for original TCC’s must be requested this way (electronically). The paper Form 4419 is no longer allowed for an original TCC.
  4. Only an authorized person can complete and (electronically) sign the Form 4419 application. Read all instructions, fill in Form 4419 completely, and submit.
    The “PIN” number requested on the Fill-In Form 4419 is the PIN you chose when you created your FIRE System account.
    If you have any questions, you can call the IRS FIRE System (“TSO line”): (866) 455-7438.
  5. Form 4419 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).
  6. If your application is approved, 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 on Form 4419, informing you of your TCC. If you do not receive a TCC within 45 days, contact the IRS at (866) 455-7438.
    In Payroll System 2019, 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.
The deadline for filing Forms 1099-MISC reporting nonemployee compensation (Box 7) is January 31st.

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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