Skip to main content
 

Already have a Foreign Filer TCC account?

Existing users: Login

What is the Foreign Filer TCC Registration System?

The Foreign Filer TCC Registration System is a secure, web-based system that will allow certain foreign filers to register for a Transmitter Control Code Global Intermediary Identification Number (TCC GIIN) and request a TCC. An approved TCC GIIN and TCC will be required to enroll with the International Data Exchange System (IDES) to allow users to transmit Forms 1042-S, applicable Forms 1099, and other information returns electronically through IDES.

Who needs to register for a Foreign Filer TCC account?

Only foreign filers with authorized users (individual persons) who do not have a Social Security number (SSN) or individual taxpayer identification number (ITIN) and therefore are unable to obtain or maintain a Transmitter Control Code (TCC) that is required to submit information returns through the Information Return Intake System (IRIS). These authorized users are unable to apply to obtain or maintain a TCC directly through the Information Return Intake System (IRIS).

Note: 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 Registration System. Instead, they are required to apply for a TCC directly through the IRIS Application for TCC and transmit the applicable information returns through IRIS.

Foreign Filer TCC registration steps:

  1. Create an account with Login.gov or ID.me for secure access to the Foreign Filer TCC Registration System if you do not already have one.
  2. Create a new Foreign Filer TCC account to obtain a Foreign Filer ID;
    1. Ensure the email address used for the Foreign Filer TCC account matches the email address of the responsible officer or point of contact on the Login.gov or ID.me account.
  3. Follow the process in the online registration to:
    1. Complete registration for a TCC Global Intermediary Identification Number (GIIN); Request a TCC; and
    2. Enroll in the International Data Exchange Service (IDES) to transmit information returns.

For a quick reference on the Foreign Filer TCC Registration see Publication 6167, Foreign Filer Transmitter Control Code (TCC) Registration – Quick Steps PDF.

Get started with the Foreign Filer TCC Registration or log back in:

Register or login

Resources