Top Frequently Asked Questions for Electronic Filers
- You can use Form 4419, Application for Filing Information Returns Electronically (FIRE) to apply for a Transmitter Control Code (TCC) and obtain approval to file information returns electronically.
- To ensure timely filing, submit Form 4419 at least 45 days before the due date of the returns.
- File Form 4419 electronically within the FIRE system.
- The IRS will provide a written reply to the applicant and further instructions at the time of approval.
- 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 about filing information returns electronically/magnetically, contact the Technical Services Operation (TSO) -- Customer Service Section at 866-455-7438 (toll-free) or 304-579-4827 (not toll-free) if using the Telecommunications Device for the Deaf (TDD). Foreign filers may call 304-263-8700 (not toll-free).
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 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 1042-S
- 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 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