- 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.