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 submitting Form 4419, Application for Filing Information Returns Electronically (FIRE). Submit an online fill-in Form 4419 at FIRE to request an original Transmitter Control Code (TCC) 45 days prior to the due date of the return.  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.

Only submit a paper Form 4419 when you have an existing Transmitter Control Code (TCC) to:

  • Revise current TCC information
  • Request an additional TCC for a form type that you currently have an active TCC or for another form type listed on Form 4419, Block 8

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


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.