Key terms for understanding the Foreign Filer Transmitter Control Code (TCC) Registration System

These definitions are intended to help foreign filers that do not have authorized users (individual persons) with U.S. taxpayer identification numbers (TINs), navigate the process of registering for a foreign filer TCC to be able to electronically file information returns through the International Data Exchange Service (IDES).

Authorized users – Individuals that are authorized by an entity as their responsible officer or authorized delegates for the purpose of electronically filing information returns with the Internal Revenue Service (IRS).

Effective date — The date the IRS issued a TCC GIIN. This is not the date your foreign filer TCC was issued.

Employer identification number (EIN) — A nine-digit number assigned by the IRS to identify a business entity. The EIN is required when requesting a TCC.

Firm’s/Organization’s legal name — The name that a firm or organization uses on official incorporation or organization documents. Typically, the legal name is the name used by the firm or organization in legal documents.

Foreign filer — A foreign person required to file information returns that does not have an authorized user (individual person) with either a social security number (SSN) or an individual taxpayer identification number (ITIN), and is therefore unable to complete the authentication process necessary to apply for or maintain a TCC required to submit information returns through the Information Returns Intake System (IRIS).

Foreign filer ID — A unique identifier that is assigned when a foreign filer TCC account is created. The foreign filer ID is six (6) alphanumeric characters that is used solely to access and manage the foreign filer TCC account.

Foreign filer TCC account — An online account used by certain foreign filers to register for a TCC GIIN and request a TCC for purposes of submitting information returns to the IRS through IDES.

International Data Exchange Service (IDES) — System used by foreign Filer TCC account users to securely transmit Forms 1042-S, applicable Forms 1099, and other information returns electronically.

Point of contact (POC) — An individual authorized to receive information and take actions related to the foreign filer TCC account on behalf of a firm or organization.

Responsible officer (RO) — An individual designated by the firm or organization who is responsible for completing the registration and serving as the primary contact for the account. The RO must be the IDES account Administrator.

Transmitter control code (TCC) — A five-character alphanumeric identifier issued by the IRS that authorizes a filer or transmitter to electronically transmit information returns. For purposes of the Foreign Filer TCC Registration System, the term TCC is used interchangeably with foreign filer TCC as it applies exclusively to foreign filers submitting information returns through IDES. The foreign filer TCC issued through this process cannot be used for any other IRS systems.

Transmitter control code global intermediary identification number (TCC GIIN) — A system-generated identification number issued to an approved foreign filer TCC account user. The TCC GIIN is a 19-character identification string, including period (.) separators. The TCC GIIN is used within the application to support the TCC request process and is also required to enroll with IDES.