Requirements for filing with FIRE
You will need:
- Software to create files in the proper format for filing electronically to the IRS
Form 4419 (Application for Filing Information Returns Electronically) to obtain a Transmitter Control Code (TCC)
In order to file electronically, you must have software that will create the file in the proper format. The FIRE system does not support fill-in forms for information returns.
The list of e-file for Business Providers">Approved IRS e-file for Business Providers contains a listing for Information Return Providers including links to each company's web site.
For further information refer to Publication 1220, Specifications for Filing Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G, Electronically or Publication 1187, Specifications for Filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically or Publication 1239, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, Electronically.
Form 4419 - Application for Filing Information Returns Electronically (FIRE)
New users are required to submit Form 4419, Application for Filing Information Returns Electronically, to request authorization to file Information Returns with the IRS. Mail your completed Form 4419 to:
Internal Revenue Service
Information Returns Branch
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
Or fax your completed Form 4419 to:
304-579-4105 (not toll-free)
Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) will be assigned and mailed to you. Form 4419 should be submitted to IRS at least 30 days before the due date of the returns for current year processing.
Create your account
We ask you to provide the following information to create your FIRE system account: company name, company address, company phone number, contact name and email address. Click here to create your account. (Note: This step can be done while waiting for approval of Form 4419.)
Are You Ready to Logon to FIRE?
Do you have the required software to create the file?
Have you filed Form 4419?
Have you received your Transmitter Control Code (TCC)?
Have you created your FIRE system account?
If you answered YES to all of the above questions, you are now ready to logon to the FIRE system.
Note: Instructions for Filing Information Returns Electronically can be found in Publication 1220 Part B and/or Publication 3609.