Topic no. 802, Applying to file information returns electronically


All transmitters who file information returns electronically through the Filing Information Returns Electronically (FIRE) system are required to request authorization to file electronically by requesting a Transmitter Control Code (TCC) via the online Information Returns (IR) Application for TCC. Submit the request by November 1st of the year before information returns are due and allow 45 days for processing. All IR Applications for TCC are subject to review before the approval to transmit returns electronically is granted and may require additional documentation at the request of the IRS. If your application is approved, a five-character alphanumeric TCC is assigned to the business transmitting the files.

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. Scanned, PDF, Word and Excel formats are among the file formats that will not be accepted. 

The IRS encourages transmitters who file for multiple payers to submit one application and use the assigned TCC for all payers. The purpose of the TCC is to identify the transmitter of the file. You may transmit files for as many companies as you need under the one TCC.

If you don't use your TCC for three consecutive years, your TCC will be deleted. Once your TCC is deleted it cannot be reactivated. You'll need to submit a new IR Application for TCC.

For more information, including a listing of forms that can be e-filed using the system, refer to FIRE. Refer to the following publications for specifications:


The Information Returns Intake System (IRIS) is a free, online portal than can be used to e-file any Form 1099 for tax year 2022 or later. This service is secure, accurate, and requires no special software. It is available to any business of any size.

You will need an employer identification number (EIN) and you must apply for an IRIS TCC. Once you get your TCC, you can e-file Forms 1099 with IRIS. See E-file forms 1099 with IRIS for more information.


Employers must file W-2 series forms with the Social Security Administration (SSA). Please refer to Business Services Online (BSO) or call 800-772-6270 (TTY 800-325-0778).


Affordable Care Act Information Returns (AIR) is the e-file platform used for ACA returns. To electronically file ACA information returns, users will need to register and sign in with, an IRS technology provider, to access the e-Services suite of online applications. New filers must submit the Affordable Care Act Application for Transmitter Control Code. See Affordable Care Act Information Returns (AIR) for more information.


The International Data Exchange Service (IDES) is an electronic delivery point where Financial Institutions (FI) and Host Country Tax Authorities (HCTA) can transmit and exchange Foreign Account Tax Compliance Act (FATCA) data with the United States, including Forms 8966, FATCA Report. Users can create an online account and enroll through IDES. For more information, refer to Publication 5190, Foreign Account Tax Compliance Act (FATCA) International Data Exchange Services (IDES) User Guide PDF. See also the Instructions for Form 8966 PDF.