FIRE System Update: Improving the Process and Security for Information Return (IR) Application for Transmitter Control Code (TCC)

 

What's New?

Phase 1 – September 2021

  • The online-only IR Application for TCC is available on IRS.gov. This new application replaces paper and Fill-In versions of Form 4419, Application for Filing Information Returns Electronically (FIRE), on the FIRE System.
  • New FIRE users who do not already have a Secure Access username and password must authenticate their identities and create a new account to access the IR Application for TCC.

Phase 2 – To Be Determined

  • Existing FIRE users who already have a TCC will move to the new application platform, allowing them to update applications online.
  • Existing FIRE users (Responsible Officials) will need to validate their identities using the latest IRS authentication process.

What is FIRE?

Filing Information Returns Electronically (FIRE)

  • FIRE is the online tool used to transmit information returns and automatic extension requests to the Internal Revenue Service.
  • Filers, including corporations, partnerships, employers, estates, and trusts, who file 250 or more Forms 1097, 1042-S, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA or W-2G for any calendar year must file their information returns electronically.
  • Before filers can use FIRE, they must get a TCC by completing an IR Application for TCC, formerly Form 4419, Application for Filing Information Returns Electronically.
  • The TCC is a 5-digit code that identifies the business transmitting the electronic returns.

Steps for New FIRE TCC Applicants

The new IR Application for TCC is available on the FIRE page.

  • If you have Secure Access credentials from applications such as e-Services or Get Transcript, enter your existing Secure Access username and password in the IR Application for TCC.
  • If you don’t have Secure Access credentials, complete the Secure Access process to create an account. See Secure Access: How to Register for Certain Online Self-Help Tools for more information.
  • You must create a 5-digit PIN to sign the application.

What Is Secure Access?

Secure Access uses multi-factor authentication to protect sensitive online tools from fraudulent access. The user enters their username, password and 6-digit security code. The 6-digit security code will be sent by a text message to the cell phone of record or retrieved from the IRS2Go App.

Who needs a Secure Access Account?

Starting September 2021, new Responsible Officials listed on the IR Application for TCC must have a Secure Access Account or sign up for one.

Starting September 2022, all Responsible Officials listed on Form 4419, Application for Filing Information Returns Electronically, will move to the IR Application for TCC and will need to validate their identities using the latest IRS authentication process.

What Are the Benefits of This New Platform?

The new online IR Application for TCC will:

  • Automate the TCC application for users.
  • Speed TCC application processing.
  • Allow users to manage their application, add and remove authorized users, view their TCC, and request additional TCCs.
  • Support a projected increase in users due to the Taxpayer First Act, Provision 2301, Electronic Filing of Returns. Note: Counsel has now issued proposed regulations to reduce the current 250-return threshold to 100 in 2022 and to 10 in 2023. To review the proposed regulation or for details on the public hearing and comment period, see the Federal Register.

What Will I Need for the IR Application for TCC?

You’ll need the following information to create your application:

  • Business Legal Name and employer identification number (EIN).
  • Business physical location and business mailing address.
  • Business structure (Corporation, LLC, Sole Proprietor etc.)
  • Business telephone number.
  • The form type(s) you’ll be filing electronically – Select ONLY the forms you know you’ll be filing electronically.
  • Authorized Users, with a Social Security number or Individual Taxpayer Identification Number, title, telephone number, and date of birth for each.

What you need to know

  • You are considered an Issuer if you’re going to electronically file information returns for your business; regardless of the number of locations.
  • You are considered a Transmitter if you’re going to electronically file information returns for other businesses. You may also file information returns for your business; regardless of the number of locations.

Form Type(s) are the information return(s) you’re required to file electronically on behalf of your business or your customer’s business. The IR Application for TCC supports the following form types:

  • 1097, 1098, 1099, 3921, 3922, 5498 and W-2G
  • 1042-S - Foreign Person’s U.S. Source Income Filing Information Returns Subject to Withholding
  • 8027 - Employer’s Annual Information Return of Tip Filing Information Returns Income and Allocated Tips Electronically (FIRE)
  • 8955-SSA - Annual Registration Statement Identifying Filing Information Returns Separated Participants with Deferred Vested Benefits
  • 8596 - Information Returns for Federal Contracts Filing Information Returns (Federal Government Agency Use Only)

The Responsible Official (RO) is an individual with responsibility and authority for the business entity. The Responsible Official is the first point of contact with the IRS and has authority to:

  • Sign the application
  • Revise the application
  • Request additional TCCs, if needed

The RO must follow all requirements of the IRS electronic filing of information returns program.

They may be responsible for more than one office. There must be a minimum of two ROs on the application.

Exception: A Sole Proprietor, Limited Liability Single Member/Disregarded Entity are only required to have one RO.

A Contact is authorized to use your TCC to file information returns electronically through the FIRE System. Contacts are responsible for answering IRS questions regarding any transmission or processing issues.

  • Contacts are required on all applications.
  • There is a minimum of two contacts required with a maximum of fifty contacts.
  • Contacts can also be listed as ROs or Authorized Delegates.

Exception: A Sole Proprietor, Limited Liability Single Member/Disregarded Entity are only required to have one Contact.

An Authorized Delegate (AD) is given the responsibility to maintain, revise, and sign the application by the RO.

  • Up to two ADs can be added to the application by the ROs.
  • The AD role is optional and is not required for application submission.  

Note: An AD can’t add or remove ROs from the application.

What’s Next?

After you enter the needed information into the application:

  • Read and agree to the Terms of Agreement and the penalty of perjury statement.
  • All Responsible Officials on the IR Application for TCC will use their 5-digit PIN to sign the application.
  • We’ll mail the TCC to the first RO listed on the application. You can also view the TCC online on the IR Application for TCC.
  • Once you receive the letter, you can share the TCC, EIN, and Legal Business name (exactly as entered into the IR Application for TCC) to the Contacts so they can create a FIRE account on the FIRE System and begin filing information returns electronically.

More Information