Top Frequently Asked Questions for Electronic Filers
The Filing Information Returns Electronically (FIRE) System is available to transmit Form 1097-BTC, Form 1098 series, Form 1099 series, Form 3921, Form 3922, Form 5498 series, Form W-2G, Form 1042-S, Form 8027, or Form 8955-SSA:
- Submit Form 4419, Application for Filing Information Returns Electronically (FIRE) to request authorization to transmit through the FIRE System and obtain a Transmitter Control Code (TCC).
- Form 4419 is mandated to be electronically filed when requesting an original TCC. Submit an online fill-in Form 4419 located within the FIRE System.
- 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 located in publications. A scanned or PDF copy will not be accepted.
- Only submit paper Form 4419 to revise current TCC information or request an additional TCC.
- When your application is approved, correspondence will be issued advising of your TCC.
- You don't need to reapply for a TCC each year. However, you must apply for a new TCC if you haven't used your TCC for 2 consecutive years.
- If your files were previously transmitted by a service bureau using the service bureau's TCC and you now want to transmit your files yourself, you must apply for a TCC.
- For further information, refer to Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G (PDF).
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.
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:
- Form 1099 series
- Form 1098 series
- Form 1097-BTC
- Form 3921
- Form 3922
- Form 5498 series
- Form 8027
- Form 8851
- Form W-2
- Form W-2G
- Form 8955-SSA
- Form 1094-B
- Form 1095-B
- Form 1094-C
- Form 1095-C
- Form 1042-S (For purposes of Forms 1042-S, a financial institution must file all returns electronically regardless of the number of forms being filed.)
- Form 8966 (An entity that is a financial institution is required to file this form electronically, irrespective of the number of Forms 8966 filed. All other entities that file 250 or more Forms 8966 for any calendar year are required to electronically file Forms 8966.)
The 250-or-more requirement applies separately to each type of form.
For information on requesting a waiver from the electronic filing requirement, see:
- Form 8508, Request for Waiver From Filing Information Returns Electronically (Forms W-2, W-2G, 1042-S, 1097-BTC, 1098 Series, 1099 Series, 3921, 3922, 5498 Series, and 8027, or ACA Forms 1095-B, 1095-C or an Authoritative Transmittal Form 1094-C (Refer to Instructions for Form 1094-C and 1095-C)),
- Form 8508-I, Request for Waiver From Filing Information Returns Electronically (For Form 8966), and
- The Instructions for Form 8955-SSA