Frequently Asked Questions (FAQs) – Foreign Filer Transmitter Control Code (TCC) Registration System

The Foreign Filer TCC Registration System is a secure, web-based system that users may use to register for a Transmitter Control Code Global Intermediary Identification Number (TCC GIIN) and request a TCC.

The Foreign Filer TCC Registration System was developed to allow foreign filers, specifically those with authorized users who do not have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), to obtain a Foreign Filer TCC. The Foreign Filer TCC will allow these foreign filers to file Forms 1042-S, applicable Forms 1099, and other information returns electronically through the International Data Exchange Service (IDES).

Filers with authorized users that have a U.S. taxpayer identification number, such as an SSN or ITIN, must not use the new Foreign Filer TCC Registration System. Instead, they are required to apply for a TCC through the IRIS Application for TCC and transmit the applicable information returns through IRIS.

The Foreign Filer TCC Registration System is accessed from the registration landing page by clicking the Register or Login.

Each authorized user will be required to create or sign in to a Login.gov or ID.me account to access the Foreign Filer TCC Registration System. If you do not already have an account with one of these providers, you can create one directly from the Foreign Filer TCC Registration System homepage.

The Foreign Filer ID is a system generated number issued by the registration system when a Foreign Filer Transmitter Control Code (TCC) account is created. The Foreign Filer ID is used to log in to the system after the user signs in either through Login.gov or ID.me to identify the account for purposes of registration. The Foreign Filer ID contains six (6) case sensitive alphanumeric characters.

The system displays the Foreign Filer ID as uppercase letters only and does not contain the letter “O”. If your Foreign Filer ID has a character that looks like the letter “O”, enter the number zero (0).

Yes. The legal name entered during registration must exactly match the legal name used when the Employer Identification Number (EIN) was obtained from the Internal Revenue Service (IRS).

Discrepancies in the legal name may result in error messages and may delay the process for obtaining a Foreign Filer TCC.

No. The RO should carefully consider which email address is provided in question 3 of the registration since only one email address may be listed. In addition, only the RO will receive the system-generated notification emails, not the point(s) of contact.

The point(s) of contact listed in question 4B may inquire on the account and their email address will be used for verification purposes but will not receive any notification emails with respect to the registration.

No. The RO for the Foreign Filer TCC account does not need to be the same RO listed for other IRS accounts such as FATCA or QI accounts.

The RO designated for the Foreign Filer TCC account may be any individual designated by the firm or organization to complete the registration and act as the primary point of contact for the account. The RO must also serve as the International Data Exchange Service (IDES) Account Administrator.

A total of five (5) additional points of contact can be added during the registration.

Yes, you are able to review or update your responses before submitting the registration.

If you lost or cannot remember your Foreign Filer ID, the Responsible Officer or a Point of Contact may contact System Support for assistance.

You can only edit your registration if your registration status is any of the following: Registration Incomplete, Registration Submitted, or Approved.

To change the RO or POCs, the user would edit question 3 or 4B of the registration, as appropriate. You can make the change by accessing the Foreign Filer Transmitter Control Code (TCC) home page and choose "Edit/Resubmit Registration – Start from My Information" under Available Account Options.

If the RO or POC has changed, and the email is updated, the old email will no longer be valid for accessing the account through Login.gov or ID.me and a new credential servicing provider registration may be required to access the account with the updated email address.

A system-generated email will be sent to the Responsible Officer (RO) advising that a new message is available on their message board when a change has occurred or an action is required.

You must log into your Foreign Filer TCC account to read the message.

The system-generated notification email will include a generic message to the RO advising to check the message board. This email will include the last three characters of the account ID so the RO can identify which Foreign Filer Transmitter Control Code (TCC) account the message is related to.

Note: The email notifications from the system are automatically generated and are applicable to Foreign Filer TCC account(s) or any FATCA account(s) you may have. As such, the emails will reference FATCA even if the notification is solely related to a Foreign Filer TCC account. The RO should review the last three characters of the account ID to determine which account (Foreign Filer TCC account or the FATCA account), the email notification relates to.

The automated system email sent to the Responsible Officer (RO) will reference FATCA even if the notification is solely related to a Foreign Filer TCC account.

The email notifications from the system are automatically generated and are applicable to your Foreign Filer TCC account(s) and/or any FATCA account(s) you may have. The RO should check the final three characters of the account ID to identify whether the email notification pertains to the Foreign Filer TCC account or the FATCA account.

If the RO is not receiving notification emails, please verify that the RO’s email address entered in question 3 of the registration is correct.

Additionally, to ensure notification emails are not sent to a spam or junk mail folder, be sure to add the IRS.gov domain to the RO’s safe senders email list.

You will need to log in to your Foreign Filer TCC account to access and view messages posted to the message board. The message board is located in the Foreign Filer TCC home page.

You can check the status of your TCC GIIN by logging in to your Foreign Filer Transmitter Control Code (TCC) account and checking the status displayed on the home page. The system will also generate automatic email notifications to the Responsible Officer (RO) to check the Foreign Filer TCC account when a registration changes.

A list of statuses and their definitions can be found in the Appendix C, Account Status, of the Foreign Filer TCC Registration User Guide.

The registration system is in English only.

The Foreign Filer Transmitter Control Code (TCC) registration system is compatible with the following browsers: Microsoft Edge, Google Chrome and Mozilla Firefox.

The Foreign Filer TCC Registration System does not support account log-in with more than one tab or window at the same time.

Only one user can log in to the account at a time. Each account has its own unique Foreign Filer ID. While the Foreign Filer TCC account will have a Responsible Officer and up to five (5) points of contact designated on the registration, only one person can access the account at a time.

Each authorized user will be required to create or sign in to an existing Login.gov or ID.me account to access their Foreign Filer TCC accounts.

The Foreign Filer TCC Registration System can capture 150 characters, including spaces. Further, only upper- and lower-case letters (a-z, A-Z), numbers (0–9) and the following special characters are accepted: blank space, ampersand, hyphen, forward slash, period, comma, apostrophe, pound sign, percent sign, brackets, parentheses, and curly brackets (% - / . , ' # % [ ] ( ) { }).

The legal name cannot start with a special character.

To the extent the full legal name can be entered, please do so. If, however, the full legal name does not fit, please note the following:

• At least the first 100 characters must match the firm or organization’s legal name. Any legal and numerical designations must be included in the remaining 50 characters.
• The first 100 characters must not include abbreviations but otherwise it is acceptable to abbreviate.

In addition to these FAQs, the Foreign Filer TCC Registration User Guide provides information on how to answer questions and navigate through the registration system. Other relevant reference documents on the system’s functionalities are also available on the Foreign Filer TCC registration webpage.

The Foreign Filer TCC Registration System also has help icons (question marks) with information on some questions or fields.

Once logged in, at the top right side of each page in the Foreign Filer Transmitter Control Code (TCC) Registration System, you will find a navigation bar with a “Foreign Filer TCC Registration Resources” option. This provides additional resources and contact information if you have questions or need further assistance.

You can also report technical problems through the system support webpage.

Yes. If an RO manages IDES submissions on behalf of multiple entities, the RO can use one approved TCC GIIN and Foreign Filer TCC to securely transmit Forms 1042-S, applicable Forms 1099, and other information returns electronically through IDES. Each entity is not required to obtain its own Foreign Filer TCC account with a separate TCC GIIN and TCC.

No. A Transmitter Control Code (TCC) issued for the Filing of Information Returns Electronically (FIRE) system or the Information Returns Intake (IRIS) system cannot be used to transmit information returns through the International Data Exchange Service (IDES). To transmit information returns through IDES, foreign filers must complete the Foreign Filer TCC registration process to obtain a TCC Global Intermediary Identification Number (TCC GIIN) and TCC. The TCC is system-specific and is not interchangeable between FIRE, IRIS, and IDES.

Note: The Foreign Filer TCC Registration system, which allows for the electronic filing of information returns though IDES, is only available to those foreign filers that are unable to file through FIRE or IRIS due to not having an authorized user that has a U.S. tax identification number (i.e., social security number (SSN) or an individual taxpayer identification number (ITIN)). Filers of information returns with authorized users that have an SSN or ITIN must apply for a TCC through the “IRIS Application for TCC” and not through the Foreign Filer TCC Registration System”. For additional information see IRIS application for TCC and Publication 5717, Information Returns Intake System (IRIS) Taxpayer Portal User Guide PDF.

The International Data Exchange Service (IDES) cannot be used to electronically file Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. Withholding agents (both U.S. and foreign persons) that are required to file Form 1042 must file electronically via the Modernized E-file (MeF) platform.

To file Form 1042 via MeF, taxpayers can:

• File directly with the IRS by registering with the IRS e-file program if requirements are met. See E-file for tax professionals.
• Use IRS-approved commercial tax software or file through an authorized e-file provider that supports Form 1042. See 1042 Modernized e-File (MeF) providers.

For more information about electronic filing via MeF, see:

• Modernized e-File (MeF) program information
• Requesting a waiver from the e-filing requirement of Form 1042