Internal Revenue Service

What is the purpose of the IRIS Application for TCC ?

The purpose of the Information Returns Intake System (IRIS) Application for Transmitter Control Code (TCC) is to request authorization
to participate in electronic filing of Information Returns through IRIS. The application currently supports the Form 1099 series.

Complete the online IRIS Application for TCC if your firm or organization meets the definition of any of the following roles:

• Issuer: A business that will only transmit information returns for the company listed on the application.
• Transmitter: A third-party business that will transmit information returns on behalf of their own company and/or other
businesses not listed on the application.
• Software Developer (SWD): A business that creates software packages that interface with IRS system to allow authorized
users to transmit information returns directly to the IRS via Application -to-Application (A2A) transmission method.
Note: You must select one or more roles but cannot select both ‘Issuer’ and ‘Transmitter’.

An IRIS TCC will be assigned for each of the roles and transmission methods you select. These roles are not mutually exclusive, for
example, your firm or organization may be both a Transmitter and a Software Developer.

You will need the following information to complete a new IRIS Application for TCC:

• Your firm or organization’s Employer Identification Number (EIN).

• Your firm or organization’s legal business name, business type, physical and mailing addresses, and phone numbers.
Note: The firm or organization’s doing business as (DBA) name is needed if different than the legal business name.
• Information about Responsible Officials (RO), minimum of two; Authorized Delegate (AD), minimum zero and maximum of 2;
and Contacts, minimum of two and maximum of 50.
Exception: If you are a ‘Sole Proprietorship’ or ‘Limited Liability Single Member’ business structure, a minimum of one RO and
Contact is required.

• Form(s) you will be filing.

• Transmission method(s) you will use.

For each authorized user listed on the application, you will need their:

• Taxpayer Identification Number - Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
• Date of birth (DOB) and U.S. Citizenship
 Contact information including e-mail address, title, phone number
 Role(s) of your firm//organization

The IRS will review your application information and supply a written confirmation as to your acceptance or rejection into the program.
Processing times may vary; however, the typical application will be processed within 45 business days.

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IRIS Application for TCC process

The process for completing an application consists of the following steps:

1. Each RO and AD listed on the application must be able to sign in and access the application. If they do not already have a
sign in for this process, they will need to create an account. Any contact listed on the application will also need to create an
account, if they don’t already have one, to access IRIS.
2. Complete all necessary pages on the IRIS Application for TCC.
3. All ROs must sign the ‘Application Submission’ page with their 5-digit PIN to submit the application.
Note: ADs cannot sign the initial application until after the application they have been added to goes to ‘Completed’ status.
4. After the application is submitted and completed and submitted, the IRS will perform checks before assigning TCC(s) to the
firm or organization their TCC(s).
5. When the application is in ‘Completed’ status, all ROs and ADs are authorized to access the application and modify the
application as necessary.
Note: You will be able to view and use your TCC(s) before you receive your TCC Acceptance letter via the United States
Postal Service.

How to Access the IRIS Application

To access the IRIS Application for TCC, click the ‘Access IRIS Application for TCC’ option at irs.gov/iristcc and create a new account or
sign in with an existing account. The system will take you to the ‘Select Your Organization’ page. On this page you will select the
firm/organization you are representing.

There are two types of firms or organizations you may choose from on the ‘Select Your Organization’ page:

• Every user will have both ‘Individual’ and ‘Firm/Organization(s)’ options. Under the ‘Individual’ profile, you may complete a
new application or see a listing of all applications you are associated with.
Note: Until the application is in ‘Completed’ status, ROs should select the ‘Individual’ option.
• Authorized users of e-Services products may have one or more firm/organizations.
• Firm/organizations that have completed the IRIS Application for TCC process will have IRIS TCC listed in the ‘Application
Type’ column to the side of their name.

If you are affiliated to multiple firm/organizations, you may use the ‘filter’ boxes under either ‘Firm Roles’ or ‘Organization Roles’.

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How to Access the IRIS Application,

cont.

After selecting ‘Individual’, the system will take you to

the ‘External Services Authorization Management
(ESAM)’ landing page. Click on the arrow next to ‘New
Application’ and select ‘IRIS Application for TCC’.

If you selected a firm/organization on the ‘Select Your

Organization’ page, you will only see the application
affiliated with that organization.

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Complete a New IRIS Application for TCC

FIRM INFORMATION PAGE

The first page of the application is about the business.

Select your business structure from the drop-down menu.
Enter the ‘Employer Identification Number’ (EIN) and
‘Firm/Organization Legal Name’. If your ‘Doing Business
As’ name (DBA) is different than your legal name,
complete the ‘DBA’ field. If the ‘DBA’ field is left blank, the
‘Firm/Organization Legal Name’ will autofill in the ‘DBA’
field.

You must acknowledge if you will be participating in the

Combined Federal/State Filing Program (CF/SF). If you
select ‘Yes’, a pop-up box will ask you to confirm your
selection.

Complete the phone country code, phone number,

country, address, city, state, and zip code fields. If your
business address is different than your mailing address,
select ‘Yes’ to indicate the mailing address is different
from the location. A Post Office (P.O.) box will not be
accepted as your business address but can used as your
mailing address.

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Complete a New IRIS Application for TCC, cont.

APPLICATION DETAILS PAGE

Select from the applicable roles by checking the box next

to the forms you will be supporting and the corresponding
transmission method(s).

The roles are defined as:

• Issuer is a business filing their own information
returns regardless of whether they are required
to file electronically or volunteer to file
electronically.
• Transmitter is a third-party sending the electronic
information returns data directly to the IRS on
behalf of any business, including their own.
• Software Developer (SWD) is a business that
creates software applications that interface with
IRS systems to allow authorized users to transmit
information returns directly to the IRS via
Application-to-Application (A2A). Not used with
the Portal transmission method.

The transmission methods are defined as:

• Application-to-Application (A2A) is the system
interface that allows forms to be transmitted in
XML format to the IRS through authorized third-
party software.
• Portal is a web-based IRS system that allows
users to enter and transmit forms online. It is also
known as the Taxpayer Portal.

Each role/transmission method will be issued a separate

TCC.
Important: If you are a Software Developer but are not
ready to create a software package, you must remove the
Software Developer role to submit the application.

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Complete a New IRIS Application for TCC, cont.

SOFTWARE PACKAGES PAGE

Only complete if you are a ‘Software Developer’ who will

create software applications according to IRS specifications.

To add a software package, select ‘Add Software Package’

located under ‘Software Package Information’ table.

ADD SOFTWARE PACKAGE INFORMATION Pop-Up

SWDs must select at least one of the following software

package types:
• Online Package: A software package that allows
issuers to complete the forms online and a third-
party will transmit the information to the IRS.
• Commercial-Off-The-Shelf (COTS) Package: A
software package created and sold commercially
for use within the purchaser’s company.
• In-house Package: A software package that is
developed within a company solely for in-house
use. This type of package will not be marketed or
sold.

Provide the Website URL, Tax Year, Software Product name,

and phone number. Select the form type your software will
support from the ‘Forms’ drop-down, and the transmission
method. Enter the software contact information by selecting
‘Add Contact’. The system requires at least one Software
Developer Contact.
Select the radio button to indicate whether the software will
support the Combined Federal State Filing (CF/SF) Program.
Select the radio button to indicate whether the software will
support the correction process.

Each software package will be assigned a Software

Identification (SWID). If you are creating multiple software
packages, select ‘Add Software Package button again and
complete the required information.

Note: Two of the same type of packages (e.g., two online

packages) with the same Tax Year, must have unique names.

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Complete a New IRIS Application for TCC, cont.

AUTHORIZED USERS

Add the Responsible Officials (ROs), Authorized

Delegates (ADs), and ‘Contacts’ required for the IRIS
Application for TCC.

• ROs are individuals with responsibility for and

authority over the business entity. ROs are the
first point of contact with the IRS. They have
authority to sign original/revised applications
and are responsible for ensuring that all
requirements. are adhered to. At least two ROs
must be listed on the application unless you
are a ‘Sole Proprietor’ or ‘Single Member LLC’ .
All ROs will be required to sign the ‘Terms of
Agreement’. An RO can also be a Contact on
the application.
• ADs are optional for all applications. An AD is
an individual that is given the authority by the
ROs to maintain and sign a revised application
and transmit returns. A minimum of zero and
maximum of 2 individuals can be listed as AD.
An AD can also be a ‘Contact’ on the
application but can’t be an RO.
• ‘Contacts’ should be available for inquiries
from the IRS on a daily basis. There is a
minimum of 2 required contacts, unless you
are a for ‘Sole Proprietor’ or ‘Single Member,
LLC, and a maximum of 50 contacts allowed
per application. The ‘Contact’ listed on the
application does not have to be the individual
listed as a ‘Contact’ on the information return.

To add ROs, ADs, or Contacts, select their user role from

the ‘Add User’ option and complete the required
information. The individual will be listed on the
‘Authorized User(s)’ grid.

Note: If an individual is listed as an RO/AD and

‘Contact’, they will be listed twice.

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APPLICATION COMMENTS

To add comments to the application, select the

‘Application Comments’ tab at the top of the page, click
‘Add’ at the bottom of the page. In the pop-up window,
enter your comment and Select ‘Save’.

APPLICATION SUMMARY

Provides a summary of information completed on the

application. Verify all information is correct before
selecting continue to complete the ‘Application
Submission’ page. If information needs to be revised, use
the toolbar along the top of the page to navigate to the
appropriate page. Update the information and select
‘Save’. Once the application is in ‘Completed’ status, the
TCCs and/or Software IDs will be visible on this page.

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wAPPLICATION SUBMISSION

Each RO must sign the ‘Application Submission’ page using

their 5-digit PIN. The application will be processed after all
ROs have entered their PIN and accepted the ‘Terms of
Agreement’.

Note: ADs cannot sign the application until after the

application they have been added to goes back to
‘Completed’ status.

After the last RO has completed the ‘Application

Submission’ page, ‘Application Status’ displayed on the
upper right will be ‘Submitted Pending Review.’

If the application is incomplete due to a missing RO signature, the application will be saved pending signatures and the
‘Application Status’ will be ‘Signature Required.’ The ROs who have not signed the application will need to complete the
‘Application Submission’ page before the application can be reviewed and TCC(s) be issued.
Note: ADs cannot sign the application until after the application they have been added to goes back to ‘Completed’ status.

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Modify or Review an Existing IRIS Application for TCC

After the application moves to ‘Completed’ status,

updates can be made as needed by the ROs or ADs. Sign
in and select the application by selecting the eye symbol
icon under the View/Edit column for the Organization.
This will launch the ‘Application Summary’ page to
modify or review the application.

If the application is in ‘Completed’ status or has been in

‘Completed’ status, the TCC(s) will be displayed on the
‘Application Summary’ page under the ‘TCC Information’
section.

To revise the application, select the page using the

toolbar. Some changes will require all ROs or all ADs on
the application to re-sign the ‘Application Submission’
page. Below are examples of when application would
need to be re-signed (this list is not all inclusive):

• Firm’s DBA Name

• Role changes or additions
• Software Developer Package Types

Modifying Your PIN

To modify an existing PIN, select the ‘Modify
PIN’ tab located at the top of the screen. Enter
and complete the required fields. The newly
created PIN can be used immediately to sign
the IRIS Application for TCC. A prior PIN is not
needed to create a new PIN

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