Top Frequently Asked Questions for Electronic Filers

Answer:

In an effort to make tax administration more efficient, the Service has created an electronic filing program for many information returns. Any person, including a corporation, partnership, employer, estate and/or trust who is required to file 250 or more information returns for any calendar year must file these returns electronically:

The 250-or-more requirement applies separately to each type of form.

For information on requesting a waiver from the electronic filing requirement, see:

Answer:

All transmitters who file information returns electronically through the Filing Information Returns Electronically (FIRE) system are required to request authorization to file electronically by requesting a Transmitter Control Code (TCC) via the online Information Returns Application for TCC. Submit the request by November 1st of the year before information returns are due and allow 45 days for processing. If your application is approved, a five-character alphanumeric TCC is assigned to your business.

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., PDF, PNG, TIF, GIF, JPG, Word, Excel formats will not be accepted.

The IRS encourages transmitters who file for multiple payers to submit one application and use the assigned Transmitter Control Code (TCC) for all payers. The purpose of the TCC is to identify the transmitter of the file. You may transmit files for as many companies as you need under the one TCC.

Only submit a paper Form 4419 when you have an existing Transmitter Control Code (TCC) issued prior to September 26, 2021 to:

  • Revise current TCC legal business/company name, mailing address or contact information
  • Request an additional TCC via the IR Application for TCC

For more information, refer to FIRE or Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G PDF.
The new IR Application for TCC is available on the FIRE page.

  • If you have Secure Access credentials from applications such as e-Services or Get Transcript, enter your existing Secure Access username and password in the IR Application for TCC.
  • If you don’t have Secure Access credentials, complete the Secure Access process to create an account. See Secure Access: How to Register for Certain Online Self-Help Tools for more information.

You must create a 5-digit PIN to sign the application

You’ll need the following information to create your application:

  • Business Legal Name and employer identification number (EIN).
  • Business physical location and business mailing address.
  • Business structure (Corporation, LLC, Sole Proprietor etc.)
  • Business telephone number.
  • The form type(s) you’ll be filing electronically – Select ONLY the forms you know you’ll be filing electronically.
  • Authorized Users, with a Social Security number or Individual Taxpayer Identification Number, title, telephone number, and date of birth for each.

When your application is approved, correspondence will be issued advising of your TCC.

Filers of Forms 1094-B, 1095-B, 1094-C, and 1095-C, see Affordable Care Act Information Returns (AIR) Program for information about filing these forms.

Filers of Form 8966, FATCA Report, see IDES Resources and Publication 5190, International Data Exchange Services User Guide PDF for more information.
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Frequently Asked Question Subcategories for Electronic Filers