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Information Returns Intake System (IRIS) Application for Transmitter Control Code (TCC)
The purpose of the IRIS Application for TCC is to request authorization to participate in electronic filing of information returns through IRIS. The application currently supports the Form 1099 Series (includes Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G).
Beginning with filing year 2027, IRIS will also accept Forms 8027 and 8955-SSA. No updates to existing applications are required to accommodate these additional forms.
Before completing or updating an IRIS Application for TCC, review the step-by-step instructions in Publication 5903, Information Returns Intake System (IRIS) Application for Transmitter Control Code (TCC) Tutorial PDF.
When you’re ready, access the IRIS Application for TCC below.
Access IRIS application for TCC
Non-US based information returns filers should visit Foreign Filer Transmitter Control Code (TCC) Registration.
For additional information and resources related to e-filing with IRIS, visit E-file information returns with IRIS.
IRIS Application for TCC issues for government agencies sharing an Employer Identification Number (EIN)
Government entities should begin their transition from Filing Information Returns Electronic (FIRE) system to the Information Returns Intake System (IRIS) in preparation for the 2027 information return filing season. The first step in the process is to complete the IRIS Application for TCC.
Government entities may receive an error message when submitting the IRIS Application for TCC stating that a TCC already exists. Government agencies or divisions sharing a single Employer Identification Number (EIN) can only have one IRIS Application for TCC.
Due to disclosure laws, the IRS is only able to share information with the authorized users listed on the application. Government entities should communicate within their agency to complete and maintain their application.
Government entities experiencing this shared EIN issue should contact the IRS Office of Governmental Liaison at pgld.glds.gov.liaison@irs.gov to discuss possible solutions.
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