Apply for a Transmitter Control Code (TCC) to e-file Forms 1099 with the Information Returns Intake System (IRIS). You can apply for an IRIS TCC for: Your business only (issuer) Your business and others (transmitter) Software Developer Your TCC can only be used for IRIS. Each person you list as an authorized user must have an account. Access IRIS Application for TCC Before applying, please review the tutorialPDF, which provides step-by-step instructions for applying for an IRIS TCC. After You Apply Once you get your TCC, you can e-file Forms 1099 with IRIS.