Foreign Filer Transmitter Control Code (TCC) Registration - YouTube video text script

Transcript of SL Virtual Outreach Team Account 1 
Foreign Filer Transmitter Control Code (TCC) Registration
Aug. 26, 2026

Hello and welcome to today's webinar on Foreign Filer Transmitter Control Code or TCC Registration. I see it's the top of the hour. We're glad you've joined us today. My name is Jeff Latessa and I'm a Stakeholder Liaison with the Internal Revenue Service and I'll be your moderator for today's webinar, which is slated for approximately 75 continuous minutes.

Before we begin, if there's anyone in the audience that's with the media, please send an email to the address on the slide. Be sure to include your contact information and the news publication that you're with. Our Media Relations and Stakeholder Liaison staff will assist you and answer any questions you may have. As a reminder, this webinar will be recorded and made available for future viewing. If you're just joining, I want to quickly mention some virtual webinar housekeeping items.

First, closed captioning is available for today's presentation and will be available throughout the webinar. Second, you can download several documents by clicking on the materials dropdown arrow on the left side of your screen. We've included technical help documents along with a copy of today's PowerPoint and other resources. And third, if you have a topic specific question today, please submit it by clicking the ask question dropdown arrow to reveal the text box. Type your question in the text box and click send.

Please do not enter any sensitive or taxpayer specific information. During the presentation, we'll take a few breaks to check-in and engage with you. At those times, a polling style feature will pop-up on your screen with a question and multiple choice answers. Select the response you believe is correct by clicking on the radio button next to your selection and then click Submit. If you do not get the polling question, this may be because you have your pop-up blocker on. So please take a moment to disable your pop-up blocker now so that you can answer the questions.

We've included several technical documents that describe how you can disable pop-up blockers based on the browser you're using. We have documents for Chrome, Firefox, Microsoft Edge, and Safari for Mac users. You can access them by clicking on the materials drop down arrow on the left side of your screen. We're going to take some time and test the polling feature.

Here's your opportunity to ensure your pop-up blocker is not on so that you can receive the polling question throughout today's presentation. This webinar offers one IRS continuing education or CE credit. You can earn one IRS CE credit and a related certificate of completion by attending the live broadcast of the webinar for at least 50 minutes after the official top of the hour start time and responding to at least three polling questions during the live broadcast.

Audience, this polling question example to test your pop-up blocker will count towards the polling questions requirement to earn CE credit. So the question is, how comfortable are you using IRS.gov to research tax information and or resolve tax related issues?

The options are A, comfortable, B, neither comfortable nor uncomfortable, C, uncomfortable, or D, I rarely or never use IRS.gov. Again, the options are comfortable, A, comfortable, B, neither comfortable nor uncomfortable, C, uncomfortable, or D, I rarely or never use IRS.gov. Take a moment and click the radio button that corresponds to your answer. All right, so I'll give you a few more seconds to make your selection. Okay, and we're going to stop the polling now.

Let's see how the majority of you responded. And I see that the majority of you chose letter A, which is great. You're comfortable researching IRS.gov. And IRS.gov is a great resource for all sorts of information related to federal taxes. If you did not receive the polling question and were unable to submit your answer, now's the time to check your pop-up blocker to make sure that you have it turned off.

Now that we've concluded our administrative items, we can move along with our session. Welcome and thank you for joining us for today's session. Foreign Filer Transmitter Control Code or TCC Registration. Webinar is scheduled for approximately 75 nonstop minutes from the top of the hour. And without further ado, let's meet our presenters.

We're joined by Jason Simon and Andrew Herren with the Large Business and International or LB&I division. Andrew's career began with the IRS as a seasonal customer service representative, and then correspondent examiner for taxpayer services, and crossed over to the large business in international campus compliance unit in 2010. Andrew later joined Foreign Payments Practice in 2018 as a lead examiner before becoming a Frontline Manager, then management and program analyst.

Jason has more than 15 years of experience with the IRS and currently serves as a Supervisory Program Analyst, leading a team of analysts and revenue agents supporting planning, operations, digital solutions, training, stakeholder communications, and data driven program improvements within LB&I's foreign payments practice.

Let's give a virtual welcome to Jason and Andrew. Jason, the mic is now yours.

Thank you, Jeff. Welcome, and thank you to the participants for joining us today to discuss the Foreign Filer TCC Registration System. This is a secure online tool that allows eligible foreign filers to obtain a TCC Global Intermediary Identification Number or TCC GIIN and request a Transmitter Control Code or TCC. Once approved, the TCC GIIN and TCC are required to enroll in the International Data Exchange System known as IDES, which is used to electronically transmit Forms 1042-S, certain Forms 1099 and other information returns to the IRS.

Throughout today's webinar, you'll notice several visual callouts designed to help guide you through the registration process. Knowledge checks will provide opportunities to reinforce key concepts and support today's CE participation requirements. Foreign filer tips highlight helpful best practices and guidance to help you avoid common issues during registration. Important callouts identify key business rules and requirements that are necessary to successfully complete the registration process. You'll also notice FAQs incorporated throughout the presentation to address common questions we've received from testing sessions.

Now that we've introduced the Foreign Filer TCC Registration system and the tools we'll use throughout today's webinar, let's take a look at what we'll cover during our session. During this session, we'll walk through how to set up a Foreign Filer TCC Account, complete the registration process, monitor your account for approval updates, request a TCC, and avoid common mistakes as you prepare to enroll in IDES.

Before we walk through the registration process, it's important to understand why the system was created and who should use it. The longstanding FIRE system is being retired and replaced with the IRIS or Information Returns Intake System, starting with returns required to be submitted in 2027. The IRS developed the Foreign Filer TCC Registration System, which allows foreign filers with authorized users who do not have an SSN or ITIN to obtain a TCC Global Intermediary Identification Number or GIIN and TCC for IDES enrollment, enabling them to electronically transmit Forms 1042-S, applicable Forms 1099 and other information returns through IDES.

Authorized users are individuals that are authorized by an entity as their responsible officer or authorized delegates for the purpose of electronically filing information returns with the Internal Revenue Service or IRS. It is important to note that filers of information returns with authorized users that have a U.S. TIN Social Security Number 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. Now that we've identified who should use the Foreign Filer TCC Registration System, let's look at the overall process from initial account setup through the IDES enrollment. This graph provides an estimated timeline for the overall process, starting by using the link from the Foreign Filer TCC registration page, creating a Login.gov or ID.me account, setting up a Foreign Filer TCC account, and completing the registration can typically be done in about two hours.

After the registration is submitted, it generally takes one to two business days for the TCC GIIN to be issued. Once the TCC GIIN is available, you must sign back in and request a TCC by providing the organization's EIN. The TCC is issued in real time. You'll also need to obtain a digital certificate from an approved certificate authority. Depending on the provider, the certificate validation process may take up to a week. After receiving both the TCC GIIN and TCC, allow approximately three to six weeks before enrolling in IDES.

The responsible officer can enroll in IDES using the TCC GIIN and digital certificate and begin preparing for electronic filing. Overall, the process requires about five hours of user time, although some steps can be completed in parallel. This timeline summarizes the major steps, estimated completion times, and expected processing periods. While the registration itself can be completed relatively quickly, users should plan for processing time associated with the TCC GIIN issuance, digital certificate validation, and IDES enrollment readiness. That gives you the big picture.

Before we begin walking through each step, let's check our understanding one of the important points of the process.

Yes, thanks, Jason. So here's our first knowledge check. Audience, take a minute and click the radio button that you believe most closely answers this question. Which step requires IRS approval before you can request a TCC? A, create a Foreign Filer TCC Account, B, complete registration, C, receive a TCC GIIN or D, enroll in IDES.

If the question does not pop-up, submit only the letters A, B, C, or D in the ask question text box. Your response is timestamped. So I'll give you a few more seconds to make your selection and we are going to stop the polling now and we'll share the correct answer on the next slide. And the correct response is C, once your registration has been approved and a TCC GIIN has been issued, you may return to the system and request your TCC. Now I see that 76% of you responded correctly. That's a great response rate.

Thank you all for participating in that knowledge check and we can now continue.

The key point is that your registration must be approved and a TCC GIIN issued before you can request a TCC. With that in mind, let's start at the beginning by creating your Foreign Filer TCC Account.

Thank you, Jason. Thank you, Jeff. Now we'll begin and walking you through creating your account and completing the registration process. Before accessing the system, there are a few things you'll want to have ready. Before creating a Foreign Filer TCC, take a few minutes to gather the information and confirm the system access you'll need.

Being prepared can help prevent delays and make the registration process go smoothly. Before you begin, make sure you've identified the correct application situation. U.S. filers should use the Information Returns System or IRIS application for TCC while eligible U.S. filers should use this Foreign Filer TCC Registration System. You will also want to gather the required organization and information including details for the Responsible Officer or RO Point of Contact or POCs. When signing in, associated with your Login.gov or ID.me account must match that or POC email addresses entered in the registration.

Keep in mind that only the RO will receive system generated email notification. You should also determine which information returns you'll be transmitting. Ensure you have access to the necessary technology and credentials. Review any applicable IRS guidance before starting the registration process. The key takeaway here is preparation.

Before starting the register, make sure you're using the correct application, have all the required organization and contact information available, know which returns you'll be filing and have to the appropriate Login.gov or ID.me account. The email address used to sign in must match the RO or POC listed in the registration and only the RO Responsible Officer will receive some notifications. In addition to gathering this information, take a moment to make sure your browser and email settings are ready for the registrations. Beginning the registration process, make sure you're using a supported browser such as Edge, Google Chrome, or Mozilla Firefox. Other browser support all system features.

Your browser must allow cookies and pop-ups for the application to function properly. Also keep in mind, our system automatically logs users out after 15 minutes of inactivity and in a browser tab may not immediately enter session. It's also important to understand how notifications work. Only the Responsible Officer or RO will receive system generated email notifications when made to the account. POCs or Point of Contact will not receive this notification.

To help ensure emails are received, we recommend adding the IRS.gov domain to their RO Safe Senders list to prevent messages from being filtered into spam or junk folders. Also, note how the sender do not reply at IRS.gov even though the email is related to the Foreign Filer TCC Registration and will reference the last three characters of your Foreign Filer TCC Accounts. Once you have your information and system setting ready, you can begin the registration process on IRS.gov. So step one, accessing Foreign Filer TCC Registration page. To access the Foreign Filer TCC Registration System, start by visiting IRS.gov and navigating to the Foreign Filer TCC Registration landing page.

From the homepage searching Foreign Filer Transmitter Control Code will return the landing page as the first result, as system support page as the second result, key terms appear third, frequently asked questions are next. And then a full Publication 6170 Foreign Filer TCC Registration user guide. And last, a concise Publication 6167 Quick Steps for Registration. Note that most of the resources shown on the right of the landing page, FAQs and system support will also show as links within the registration system. Once here on the landing page, you'll be able to sign in and create an account to begin the registration process.

From the Foreign Filer TCC Registration page, the next step is to securely authenticate your identity. Step 2, create or sign in with your digital identity. To access the Foreign Filer TCC Registration system, all users must sign in with either their Login.gov or ID.me credentials. These are the two secure access digital identity approved service providers currently working with IRS.

It's important to recognize that the email address associated with that Login.gov or ID.me account must match the RO or POC email address on the foreign file or TCC account. If users need help recovering their credentials, they should work directly with Login.gov or ID.me before attempting to access the registration system. So here's our first foreign filer tip. Always start from the Foreign Filer TCC Registration page on IRS.gov and follow the provided links if you need to create a Login.gov or ID.me account. Then reinforce, whether you're a new user or a returning user, you'll need a Login.gov or ID.me for the Foreign Filer TCC Registration Account to access the system. If you already have an account, you can use it to sign in as long as the email address matches the RO or POC listed on the Foreign Filer TCC Account.

If you need to create an account, follow the links from the landing page for either service provider. If you have difficulty signing in or accessing your digital account, there's an important distinction where about where to get help. If you have questions about your Login.gov or ID.me account, you should contact the appropriate provider directly. Common issues include password resets, account recovery, and identity verification. These services manage user credentials, so support must come from Login.gov or ID.me rather than the IRS.

But here's our first important alert. The IRS cannot assist with a Login.gov or ID.me account and users should contact the appropriate provider. Once your Login.gov or ID.me account is ready, return to the Foreign Filer TCC Registration page on IRS.gov to continue.

So Step 3, registering your Foreign Filer TCC Account. Now, let's take a look at the Foreign Filer TCC Registration landing page. This is where the registration process begins. Users will access this page through IRS.gov and create a new foreign file or TCC account before completing the registration and requesting a TCC. Step 4, confirm your contact information. The first page asks that you confirm the email address you used to log in. This is an important requirement. The email address associated with the user's Login.gov or ID.me account must match the email address listed on the account for the responsible officer or a point of contact. If the email address is don't match, the user may not be able to access the account. After confirming your contact information, you'll choose whether to create a new foreign file or TCC account or retrieve an existing one.

Step 5, create or retrieve a foreign file or TCC account. At this screen, you'll either create a new Foreign Filer TCC Account or retrieve an existing one. Because today's webinar focuses on first time registration, we will follow the create option. Returning users would select retrieve and enter their previously assigned Foreign Filer ID, which we'll discuss in a second. You will notice the create account button is grayed out until the user clicks the box for create account. The create account button won't activate until the authorization box is checked. This is a good place to start reminding users that they'll write down, they'll need to write down their Foreign Filer ID once received. You will need it whenever you return to the system and it's different from the TCC you will receive later.

So for today's demonstration, we'll follow the path for a first time user. After selecting create account, the system will display an important notice. System notice and acknowledgement. Please review the system notice including the caution stating that this process doesn't satisfy any Chapter 4 requirements for applicable, as well as the note explaining that the TCC GIIN is issued only for transmitting purposes and isn't published on the IRS's Foreign Financial Institution or FFI list. After reviewing system noticing acknowledgement, select okay to acknowledge and proceed to Step 6. Once you acknowledge the notice, the system assigns your Foreign Filer ID and this is the one number that you want to save immediately.

Step 6, record your Foreign Filer ID. I'd like to emphasize this point, the foreign from the foreign filer tip. Write down your six character Foreign Filer ID and keep it in a secure location. You'll need it whenever you return to the system. Also record the email address associated with the account as both pieces of information will be required to access and manage the account in the future. While we have been asked if you can retrieve your Foreign Filer ID later if lost, the answer is yes. However, it does require contacting the foreign file at PCC registration system support, which will take you time.

Before we continue, let's make an important distinction between the Foreign Filer ID you just received and the TCC you'll receive later. Okay. Don't be confused by these two identifiers, ID versus TCC. The Foreign Filer ID is a unique six character identifier assigned to your account. You'll use it whenever you need to access or manage your Foreign Filer TCC Account. It's important to remember that the Foreign Filer ID is not the same as a TCC. The Foreign Filer ID is used for account access while the TCC is used for electronic filing through eyes. Think of the Foreign Filer ID as your account access number. It's a unique six character identifier that you'll use to return to the system and manage your account. If not the TCC, you'll receive later for electronic filing. Now that you know the purpose of the Foreign Filer ID, you're ready to use the account to complete your registration for a TCC GIIN.

So Step 7, completing your registration for a TCC GIIN. After selecting next, users are presented with general instructions for completing the Foreign Filer TCC Registration. If you need additional guidance during the registration process, you'll notice the Foreign Filer TCC Registration resources links, which includes the user guide, which provides a step-by-step instructions for navigating the system. You'll also find helpful information by selecting the question mark icons throughout the application and notice that required fields are marked with an asterisk.

Now that you've received and understand your Foreign Filer ID, let's move on to completing the four questions and submitting the registration to obtain your TCC GIIN. So Question 1 of four, what is your firm or organization's legal name? At this step, enter the legal name of the firm, organization or service provider. This should be the same name that appears on your official business or organizational documents. It's important to enter the information carefully. If required information is missing or invalid characters used, the system will display an error message. The name must always begin with a letter or number.

I want to reinforce here that the organization name and EIN you'll provide later must match. The question mark in the blue circle defines the legal name as the name the firm uses an official incorporation or organization documents. Typically, the legal name is the name used by the firm and legal documents. Notice that the slide shows both the asterisks indicating required field and the blue question mark that would give the definition of the key term firm organization legal name. Once the legal name has been entered correctly, the next step is to provide the organization's mailing address.

So Question 2, what is your firm's organization mailing address? At this step, you'll enter the mailing address for the firm or organization. Make sure all required address information is provided, including the country of jurisdiction, street address, city, state, province, and/or your zip or postal code. Again, notice the asterisks denoting the required fields.

With the organization information complete, we'll move on to the contact information portion of the registration. One reminder about the responsible officer and your point of contact email information. The next section covers RO and POC information. Remember, the RO email address must match the login profile used to access the account. It's also important to note that the RO does not have to be the same individual associated with other IRS accounts, such as a FATCA or the qualified intermediary systems.

As we move through the next few steps, you'll enter information for the responsible officer at any point of contact. Again, one important reminder. The RO email address should match the Login.gov or ID.me account you saw authenticate and access the registration system.

So Question 3 of 4, what is the responsible officer's information? Next you'll enter information for the Responsible Officer or RO. The RO serves as the primary contact for the account and must also be designated as the International Data Exchange Service or IDES administrator. The RO should be someone who is authorized to transmit information returns on behalf of the firm organization. And he can respond to IRS questions regarding transmissions or processing issues throughout the year.

Again, it's important to note that the RO for this account does not have to be the same individual who serves as the RO for FATCA or QI filings. However, the RO listed here must be the first person to roll an eyes and will serve as the account administrator. Also, if the RO's email address changes in the future, another authorized individual or user should be added as a point of contact or POC before access to the account is lost.

In summary, the RO is the primary contact for the account and must service the ads administrator. This person should be authorized to transmit returns and respond to IRS questions throughout the year. The RO does not have to be the same individual use for factor or QI filings, but must be the first person to enroll in IONS. Also want to remind users that if the RO's email address changes, another authorized user should be added so that the point of contact access is not lost.

Now that we've identified the RO, the next question is whether anyone else should be added to the account as a point of contact or POC. So Question 4A or 4, add additional POCs. Answer yes to this question to indicate if there will be any additional POCs for the Foreign Filer TCC Account. Like the RO, the POC should be available to answer IRS questions regarding any transmission or processing issues throughout the year and would be individuals authorized to transmit returns to the IRS on behalf of the former organization.

The Responsible Officer RO is automatically designated as a point of contact or POC. At this step, you'll decide whether you want to add any additional POCs to the account. If you select no, you can move directly to the next step. However, selecting yes, you'll be prompted to enter information for each additional POC and you can add up to five POCs to the account. Once added, the POC information will be displayed in a table for review. If you need to make changes, delete the existing POC entry and add the updated information.

Remember, the RO already serves as a POC by default. So you do not need to add or list the RO as a POC again. If other individuals need access to help manage the account or respond to IRS inquiries, you can add them as POCs. You may add up to five additional POCs. After they're added, their information will appear in a table and any updates can be made by deleting the existing entry and adding the revised information. The POCs may be deleted and re-added to make changes.

Question 4B of 4, additional POC information. If you select yes, you'll be prompted to enter information for each additional POC. You can add up to five POCs to the account. Once added, the POC information will be displayed in a table for review. If you need to make changes, delete the existing POC entry and add the updated information. Once the appropriate POCs have been added, the next step is to confirm that the person completing the registration is authorizing the POCs to act on behalf of their organization.

At this point, the RO or another authorizing individual will need to certify that the POCs are authorized to complete the registration on behalf of the formal organization. To do that, they simply select the authorization checkbox and provide their required name, then hit next. You will only see this authorization confirmation if adding POCs. With authorization complete, you're almost ready to submit. First, take one final opportunity to review everything you've entered.

This is your opportunity to do a final review before submitting the registration. Check all information carefully, especially names, contact information and other required fields. If something needs to be corrected, simply select edit review, make the changes and then return to continue the registration. Once you're satisfied that the information is accurate and complete, you can move to the final certification and submission.

So back to step answer. So Step 8, submit your registration. Once you've reviewed your information, the final step is to certify that the information provided is accurate and complete and then submit the registration. After submission, the registration enters the IRS review process for approval. At this point, the registration portion is complete, but the overall process is not. The IRS must first approve the registration and issue the TCC GIIN before you can request your TCC.

Your registration has been successfully submitted and is now awaiting IRS review once you receive this confirmation message. Keep in mind that the registration is not active until it has been processed and approved. Be sure to monitor both the RO email and the account message board for status updates typically happening within a day or two. Once your registration is approved and a TCC GIIN has been issued, you must sign back in to your account and request a TCC by providing your organization's EIN.

At this point, the registration portion is complete, but the overall process is not. The IRS must first approve the registration and issue your TCC GIIN before you can request your TCC. Okay. So obtaining your TCC or transmittal control code. Once the IRS approves your registration, you will return to the system to request your TCC.

Step 9, registration submitted, the next steps. Your registration has been successfully submitted and is now awaiting IRS review. Keep in mind that the registration is not active until it has been processed and approved. Be sure to monitor both the RO email and the account message board for status updates. Once your registration is approved and a TCC GIIN has been issued, you must sign back into your account and request a TCC by providing the organization's EIN. To reinforce, after you have your TCC GIIN issued, you will have to log back in to complete the registration process and obtain the TCC. So Step 10, monitoring your account status.

After submitting your registration, you'll log into your Foreign Filer TCC Account and monitor your status updates. The account status and message board work together to let you know where your registration is and overview process. Initially, your registration has been submitted and is awaiting IRS review. Once the IRS approves your registration, the account status changes to approved and a message is posted to your account message board notifying you that your TCC GIIN has been issued. At this point, you'll notice that the request TCC option becomes available.

This is your indicator that you're ready to continue with the next step of the process. The timing of the next step is important. So let's pause for another knowledge check.

Sure, thanks, Andrew. So here we go with another knowledge check. Audience, please take a minute and click the radio button you believe most closely answers the question. When is the request TCC link available? A, immediately after submitting registration, B, when the account status changes to under review, C, after the registration is approved and a TCC GIIN has been issued, or D, after enrolling in IDES.

Remember, if the question does not pop-up, submit only the letter A, B, C, or D in the ask question text box. Your response is timestamped. So I'll give you a few more seconds to make your selection. Okay, so we're going to stop the polling now and we'll share the correct answer on the next slide. And the correct response is C.

The request TCC option becomes available only after your registration has been approved and the TCC GIIN has been issued. At that point, you'll sign back in and continue with the next step. Now I see that you responded correctly, 87% of you responded correctly to this question, which is another great response rate. Great participation, thank you everyone.

I'll turn things back over to Jason.

Thank you. Moving on to Step 11, request a Transmitter Control Code or TCC. Before requesting a TCC, make sure your registration has been approved. You should monitor the message board for updates, and once approved, select request TCC to continue. Once you select request TCC, the system will ask for one final piece of identifying information, the organization's U.S. EIN.

Step 12, request TCC screen. Once your registration has been approved and your TCC GIIN has been issued, the request TCC option becomes available on your Foreign Filer TCC Account homepage. Verify that your account status is approved, then select request TCC to continue. Selecting request TCC will take you to the next screen where you'll enter the U.S. where you enter the organization's U.S. Employer Identification Number or EIN. Step 13, enter the Employer Identification Number or EIN.

At this step, enter the organization's U.S. Employer Identification Number. A U.S. EIN is required to request a TCC. Be sure to enter it in the correct format and verify that it matches the information on file with the IRS. A mismatch between the EIN and the organization's name is one of the most common reasons a TCC request is delayed or rejected. If you receive an error when entering the EIN, refer to the troubleshooting guidance in the Foreign Filer TCC Registration User Guide.

Note that the user guide troubleshooting includes existing application for EIN and EINs already associated with another application. For example, an error may indicate that the EIN is already associated with an existing application. Remember, you can only have one TCC per EIN. You can't have a TCC from the IRS application and a TCC from the Foreign Filer TCC Registration process. 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. You will need a US EIN to request a TCC. If you don't have an EIN, you can request one via IRS Form SS-4. Once a TCC GIIN is issued, an EIN would be required to complete the Foreign Filer TCC Registration to obtain a TCC. After the request is successfully processed, your TCC will be issued and displayed on the screen.

We recommend saving this information as you'll need the TCC for future activities, including transmissions via IDES. If the EIN and legal name successfully match IRS records, the system can issue the TCC. Step 14, TCC issued. After the request is successfully processed, your TCC will be issued and displayed on the screen. IDES will prevent you from enrollment if you do not have both a TCC GIIN and a TCC.

We recommend saving this information as you'll need the TCC for future activities, including transmission through IDES. Step 15, view assigned TCC homepage. After your TCC is issued, you can view it directly from the account homepage. There is no need to worry if you don't write it down immediately because the TCC will continue to be available through the view TCC option whenever you return to the system. Preparing for IDES enrollment.

You're ready to prepare for IDES enrollment once you have both your TCC GIIN and TCC. Note, this is not part of the Foreign Filer TCC Registration System. IDES is used for transmission of the information returns, and there will be an updated IDES user guide available on IRS.gov. With both identifiers now in place, we can move to the final stage, preparing for IDES enrollment. Step 16, prepare for IDES transmission.

To enroll in IDES, you'll need to wait approximately three to six weeks. If you already have a FATCA certificate, it can be used for IDES. If not, you can obtain a digital certificate from any of the approved listed certificate authorities or CAs noted on the IDES website. The RO must complete the initial enrollment in IDES. You can then begin transmitting through IDES with your TCC GIIN and TCC.

Before we leave this topic, let's reinforce some IDES enrollment requirements and TCC eligibility with the following knowledge checks.

Thanks, Jason. So here's our third knowledge check. Please take a moment and click the radio button you believe best answers the question. Before enrolling in IDES, which of the following is required? A, a TCC GIIN, B, a TCC, C, digital certificate, or D, all of the above. Your response is time stamped. If the question does not pop up. submit only the letters A, B, C, or D in the ask question text box. Now I'll give you a few more seconds to make your selection.

All right, so we're going to stop the polling now and we will share the correct answer on the next slide. Okay, so the correct response is D, all of the above. Before enrolling in IDES, you'll need your TCC GIIN, your TCC, and an approved digital certificate. In addition, allow approximately three to six weeks after the TCC GIIN and TCC have been issued before beginning the IDES enrollment process. So let's see how many people responded correctly to the question.

I see that 89% of you chose D, which is a great response rate. We again appreciate everyone taking a moment to answer. And before I turn it back over to our presenters, let's wrap up our knowledge checks. So this is going to be our final question, and it's a true or false. Use the radio button you believe most closely answers the question.

A user can have a TCC from the IRIS application and a TCC from the Foreign Filer TCC Registration process associated with the same U.S. EIN. Is that A, true or B, false? Again, if the question did not pop-up, submit only the letter A or B in the ask question text box and your response will be timestamped. So I'll give you a few more seconds to make your selection. All right, so we're going to stop the polling now and let's look at the next slide for the correct answer.

And the correct response is B, false. Only one TCC may be associated with the U.S. EIN. A user can't have a TCC from the IRIS application and a TCC from the Foreign Filer TCC Registration process for the same EIN. I see that 75% of you responded correctly to this question.

Great participation. Now we can continue.

Thanks again, Jeff. So troubleshooting and resources. Now that we've completed the process for registration through IRIS preparation, let's take a few common issues you may encounter along the way. Here are a few common errors we've seen so far. Common error, missing required information.

Out of the three common errors users may encounter during the registration process, the first is missing required information where one or more of the required fields have not been completed. These kinds of errors are applied to the system with exclamation marks within a red triangle. Common error two, the EIN doesn't match IRS records. If the EIN and legal name do not match IRS records, verify the information, select back, return to the EIN post screen and submit the request again.

Common error number three, invalid EIN format. This is one that EIN is not entered in the correct format. Typically what happens when the EIN is a complete full nine digits. Many registration errors can be avoided simply by following the system's field format requirements. So, public field format table from Publication 6170, the Foreign Filer TCC Registration user guide, the full user guide would be helpful here.

The key takeaway from this table is say that all names, addresses, phone numbers, and email addresses using the required format. If the field contains invalid characters or doesn't meet the formatting requirements, the system will display an error message and prompt you to make the corrections before moving forward. A common formatting error example we've seen happens when users attempt to include the plus sign before the country code portion of their phone number. So notice how this table or format chart is expecting only digits in that field. In addition to error messages, your account status is another important tool for understanding where you are in the process.

The account status table also taken from the Publication 6170. This table shows the various account statuses you may see throughout the registration process and what action, if any, is required. After creating an account, the status will be initiated, which means you're ready to complete and submit the registration. If any of the required information is missing, the status shows registration incomplete until the necessary updates are made. Once the registration is submitted, the status will change to registration submitted and then the registration under review while the IRS processes the application.

During the review period, no additional action is required unless updates are requested. When the registration is approved, you'll be able to request a TCC by providing the organization's EIN. After the TCC is issued, the process is complete and you can review the TCC from your account homepage. The remaining statuses, registration rejected or denied, agreement canceled, and agreement terminated, indicate that the registration agreement is no longer active and those statuses cannot be changed. If you need more information on what we've covered today, there are several resources that are available to guide you through this process.

Some of the resources. Multiple resources include a quick step guide and a complete user guide that can be found on the Foreign Filer TCC Registration System landing page and links within the system. If you run into a system issue or need additional troubleshooting assistance, reach out to the Foreign Filer TCC Registration System support. They can help resolve technical issues and answers questions related to the registration system.

Jeff, that concludes our presentation. I'll turn it back over to you now for the Q&A and then we'll bring everything together with some key points we want the audience to remember from today's webinar.

Thanks, Andrew. And thank you, Jason, for that in-depth walkthrough. So we've made it to our live Q&A. I'll be moderating the session. But before we start, I want to thank everyone for attending and staying engaged during today's presentation on Foreign Filer Transmitter Control Code or TCC Registration. If you've not input your questions, there is still time. Go ahead and click on the drop down arrow next to ask question, the ask question field, type in your question and then click send. Jason and Andrew are staying on with us and will be answering your questions.

We also have Trevon Singh, Senior Tax Analyst with foreign payments practice with us who will assist with questions as well. One quick note before we get started, we may not have time to answer every question submitted, but we'll do our best to address as many as time allows. So let's jump right in so we can get to as many questions as possible.

So our first question, can I start testing IDES now for next filing season?

Thanks Jeff. While IDES is open for you to submit -- for you to transmit returns currently, you can't perform any testing at this moment. Once you enroll in IDES, you will have access to all the applicable schemas, whether it's a 1042-S or 1099 and other applicable information return schemas. However, the testing is not available. We will open up a testing window in October and we'll be sending out notifications to those in industry and those who enrolled in IDES for Foreign Filer TCC Registration purposes. So expect to notice in the upcoming weeks that a testing window will be available for Foreign Filer TCC Account users to test 2027 tax share transmissions in October.

All right, thank you, Trevon. Another question, how will the switch from the FIRE system affect this or will it?

So switching over from FIRE will be impacted. If you currently have a TCC and you're using it for FIRE, that will no longer be applicable starting next year. You will have to utilize IRIS to transmit your returns or the Foreign Filer TCC Registration System, which is going to be via IDES. So you would have to request a new TCC via one of those systems.

Okay, thank you. And the next question we have is, what is the purpose of this registration and where can we find the form?

So I would say that that's kind of related to FIRE. FIRE going away, I should say. The Foreign Filer TCC Registration System was developed to assist authorized users of an organization that don't have a authorized person with the U.S. TIN. If an authorized user has a U.S. TIN, they should be using IRIS to transmit their returns. However, if they don't have an authorized person with the U.S. TIN, then they can utilize the Foreign Filer TCC Registration system to obtain that TCC GIIN, TCC, which will allow them to enroll in IDES and then transmit their applicable information returns.

So with FIRE going away, authorized users can use IRIS or the Foreign Filer TCC Registration system, but they're applicable, they have to fit the applicable requirements for each system. It's mainly being, if you are going to use IRIS, you have to have a authorized user with a U.S. TIN such as a Social Security Number or ITIN. And if not, then you could utilize the Foreign Filer TCC Registration system.

Okay, thank you very much. Another question we have, I'm a qualified intermediary, does the qualified intermediary responsible officer or RO have to be the same person as the RO for the TCC GIIN?

For the Foreign Filer TCC Registration Account, when they're completing the application for the TCC GIIN, it could be a new individual. It does not have to be the RO for the QI account. However, whoever is listed as the RO on the Foreign Filer TCC Registration Account should be the first person to enroll with IDES for the Foreign Filer TCC Account. So it could be, so in short for the Foreign Filer TCC Registration, it could be a new individual. It doesn't have to be someone from a QI account, but whoever is listed should be the person enrolling with IDES as well.

Great. Thank you. Now we have a question. What if there's two authorized persons, one has a U.S. ITIN and the other does not?

If the organization or firm has multiple authorized users and one of those authorized users do have a U.S. Taxpayer Identification Number, like a Social Security Number ITIN, then they should not be using the foreign file or registration system. They have to use IRIS and they would apply for a TCC directly through the IRIS application on the IRS website.

Okay, thank you. Now we have a question. Can I request a TCC without any IN?

You'll be able to start the registration process to obtain a TCC GIIN, but you will actually will not get your TCC without inputting a valid EIN. As demoed on the presentation, there will be a link where you click on request TCC and to be granted that TCC, it will ask for a EIN and that check will be done in real time if you're granted a TCC or not. So the EIN is required to obtain a TCC.

Okay, now a question about TCC GIINs. What does TCC GIIN stand for?

So TCC GIIN is a Transmitter Control Code Global Intermediary Identification Number, which is basically the abbreviation for TCC GIIN. The TCC GIIN is issued as part of the registration process, mainly for you to obtain your enrollment or to complete the enrollment in IDES, which is going to aid in combination with your TCC to transmit your information returns via IDES. So the TCC GIIN is going to be utilized for IDES enrollment and for transmissions of your information returns.

Great, thank you. Now we have a question, is this for new users or also for already registered users?

The Foreign Filer TCC Registration system can be for both. Given that fire is going away, users can utilize IRIS or the Foreign Filer TCC Registration system based on which requirement they fit if they have a U.S. ITIN or not. Some users may not have had a previous filer requirement and they may now in the future. So basically the system is applicable to previous filers or transmitters of information returns and future ones as well.

Great, thank you. Now we have a two part question or two questions from one individual. Question number one, is a TCC GIIN different from an FFI GIIN? And question two, I work for an FFI, what should I enter instead of an EIN during the registration process? I don't know if you can answer the two of those together.

So the TCC GIIN and the FFI GIIN are different. They are two different registration systems. The FFI GIIN for FATCA purposes is published on IRS public list and it's utilized as part of ongoing FATCA obligations. The TCC GIIN is to aid users in the transmissions of their information returns. So the TCC GIIN is part of a registration process to request a TCC and to utilize IDES to submit information returns via IDES. So in lieu of using IRIS for those who don't fit the requirements for IRIS, they would utilize the Foreign Filer TCC Registration System. They would register for and obtain a TCC GIIN, a TCC and then utilize those two items to enroll with IDES for the transmissions of their returns. So the TCC GIIN and the FFI GIIN are two separate items and two separate systems.

Great, thank you. Now I think we have time for one more question. And that is, is there a field in the Foreign Filer TCC Registration page to input country if the filer is a foreign entity?

When you're completing the Foreign Filer TCC Registration application, it will ask for the mailing address or the address of the organization or firm, and there will be an option for you to list the country as part of the address field.

Great. Thanks Trevon. Audience, that's all the time we have for questions. I want to thank again Andrew, Jason, and Trevon for answering your questions and sharing their knowledge and expertise.

Andrew, I'll pass the mic over to you to bring everything together with some key points from today's webinar.

Okay, thanks again everyone. Before we wrap up, here are 10 key points we'd like you to remember from today's session. Remember this registration process is only for eligible foreign filers whose authorized users do not have an SSN or an ITIN. Save your Foreign Filer ID and keep it in a secure location. You'll need it each time you access your account. Use the same Login.gov or ID.me email address that's listed for the responsible officer or point of contact on the account.

Before requesting a TCC, make sure the organization's legal name and the EIN match IRS records to help avoid processing delays. The responsible officer serves as the primary account contact and must complete the initial IDES enrollment as the account administrator. Monitor your account message board for registration updates and notification that your TCC GIIN has been issued.

Remember, if you can't request a TCC until your registration has been approved and your TCC GIIN has been issued. Save your assigned TCC, but remember that you can view it at any time from the account homepage. Before enrolling in IDES, obtain an improved digital certificate and allow approximately three to six weeks after receiving your TCC instead of MTCC. If you encounter technical issues or need troubleshooting assistance, please contact the Foreign Filer TCC Registration System Support.

And finally, continue monitoring your account message board for updates. Wait until your registration is approved before requesting your TCC. Save your TCC for future use. Allow enough time before enrolling in IDES. And don't hesitate to contact our Foreign Filer TCC Registration System Support if you need technical assistance.

Thanks, Andrew. Those are our key takeaway takeaways, but if you remember only five things from today's session, make them these. Verify you're using the correct registration process. Save your Foreign Filer ID. Use the same Login.gov or ID.me email address that's listed for the RO or POC. Monitor your account message board until your TCC GIIN has been issued, request your TCC after approval, then obtain a digital certificate if you don't already have one, and enroll in IDES.

Before finishing, let's address a few questions that commonly come up during this process. Here we are showing a few questions already asked during testing. Why can't I request a TCC after submitting my registration? Because we need you to wait one to two days and have your registration approved and a TCC GIIN issued.

Question two, do I need an EIN? Yes. And if you don't already have one, you'll need to file a Form SS-4 Application for Employer Identification Number with the IRS.

Question three, when can I enroll in IDES? After approximately three to six weeks from receiving your TCC GIIN and TCC.

Question four, do I need a new digital certificate? Not if you already have one that meets the IDES requirements. Note that we also have more FAQs on the Foreign Filer TCC Registration homepage under resources that can be found on IRS.gov.

Jeff, that finishes our takeaways, things to remember, and FAQs. So I'll turn it back over to you for closing comments.\

Thanks, Jason and Andrew, for those key points and FAQs. Audience, watch for announcements on future webinars. To register for any upcoming webinar, please visit IRS.gov, keyword search webinars and select the webinars for tax practitioners or webinars for small businesses. When appropriate, we will offer certificates and CE credit for upcoming webinars.

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