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 transmit files electronically through FIRE, you must have software, a service provider, or an in-house programmer that will create the file in the proper format per the requirements and record layouts found in publications listed below. A scanned or PDF copy will not be accepted.
For further information refer to
- Publication 1220, Specifications for Filing Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G, Electronically
- Publication 1187, Specifications for Filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically
- Publication 1239, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, Electronically.
To find software providers, perform an internet search with the keywords, “Form 1099 software providers.”
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.
Complete Form 4419 online at https://fire.irs.gov/ and take advantage of a reduced processing timeframe.
Mail or fax your completed Form 4419 to:
Internal Revenue Service
Information Returns Branch
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
Fax: 877-477-0572 (toll-free)
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 45 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.