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 Application for TCC. Submit the request by November 1st of the year before information returns are due and allow 45 days for processing. If your application is approved, a five-character alphanumeric TCC is assigned to your business.

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. A scanned or PDF copy will not be accepted. 

The IRS encourages transmitters who file for multiple payers to submit one application and use the assigned Transmitter Control Code (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.

For more information, refer to FIRE or Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2GPDF.


Electronic filers of Form W-2 must contact the Social Security Administration for all information, forms, and publications relating to the filing of Form W-2; visit or call 800-772-6270.


AIR is the e-file platform used for ACA returns. To electronically file ACA information returns, a firm or an organization must submit the ACA Application for TCC. See Affordable Care Act Information Returns (AIR) Program, for more information.