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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.

The online-only IR Application for TCC is available on the IRS website. This new application replaces paper and fill-In versions of Form 4419, Application for Filing Information Returns Electronically (FIRE), on the FIRE System.

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 the FIRE System website IR Application.

If you have an existing TCC and need to add another Form Type or an additional TCC, you must use the new online Information Returns (IR) Application for Transmitter Control Code (TCC).
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. If you’re new to electronically transmitting information returns to the IRS, you must apply for one or more TCCs using the IR Application for TCC located on the FIRE webpage. 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 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 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 IR Application 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 IR Application.
    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 IR Application. Read all instructions, fill in the IR Application completely, and submit.
    If you have any questions, you can call the IRS FIRE System (“TSO line”): (866) 455-7438.
  5. 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).
  6. 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. Your TCC will also be available to view on the summary screen of the Applicant’s Online Application. Allow 45 days for processing. If you do not receive a TCC within 45 days, contact the IRS at (866) 455-7438.
    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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