Internal Revenue Service

What is the purpose of the IR Application for TCC ?

The purpose of the Information Returns (IR) Application for Transmitter Control Code (TCC) is to request authorization to
participate in electronic filing of Information Returns through the Filing Information Returns Electronically (FIRE) system.
Multiple Transmitter Control Code(s) (TCC) will be assigned based on the form family selected on the ‘Application Details’
page. The application currently supports the following:

• Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G

• Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding
• Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips
• Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits
• Form 8596, Information Return for Federal Contracts (Federal Government Use Only)

Complete the online IR Application for TCC if your firm or organization meets the definition of any of the following roles:
• 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. If you are transmitting returns for your own company, in addition to transmitting returns on behalf of
another business, you are considered a Transmitter.
Note: You will only be able to select either Issuer or Transmitter while completing the application.

To complete the IR Application for TCC, you will need the following information:
• Your firm or organization’s 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: For ‘Sole Proprietorship’ or ‘Limited Liability Single Member’ business structures, a minimum of
one RO and Contact can be listed.
Everyone on the application will submit their:
 Taxpayer Identification Number; Social Security Number (SSN) or Individual Taxpayer Identification
Number (ITIN)
 Date of birth (DOB) and US Citizenship
 Contact information including e-mail address, title, phone number
 Their role(s) for your firm/organization
 The form(s) that you will be filing
 The transmission method(s) you will use
Note: A Responsible Official or Authorized Delegate may also be a Contact. A Responsible Official cannot be
an Authorized Delegate.

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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.

IR Application for TCC process

The process for completing an application consists of the following steps:
1. Each RO, AD, and Contact on the application must create an e-Services login account.
2. Complete all necessary pages on the IR Application for TCC.
3. All ROs must sign the Application Submission Page with their e-Services PIN to submit the application.
Note: ADs cannot sign the application until after the application they have been added and the application goes
back to ‘Completed’ status.
4. After the application is completed and submitted, the IRS will perform checks before assigning the firm or
organization their TCC(s).
5. When the application is in completed status, all Responsible Officials and Authorized Delegates are authorized to
access the application and modify the application as necessary.
Note: Some modifications require all ROs or all ADs to sign and resubmit the application.

How to Access the Application

To access the IR Application for TCC, you must first login to e-Services using your current login information. The system
will then 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’ e-Services 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, Responsible Officials should select the Individual option.
• Authorized users of e-Services products may have one or more Firm/Organizations.
• Organizations that have completed the IR Application for TCC process will have IR-TCC listed in the Application
Type column to the side of their Organization name.
If you are affiliated to multiple firm/organizations, you may use the ‘filter’ boxes under either Firm Roles or Organization
Roles.
Note: ‘Firm Role’ option will only be seen by individuals who are listed as a Principal or have Principal Consent on an IRS
e-File Application.

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How to Access the Application, cont.

After selecting ‘Individual’ the system will

take you to the External Services
Authorization Management (ESAM) landing
pages. Click on the arrow next to ‘New
Application’ and then select IR Application for
TCC. Individuals may be authorized to access
multiple IR Applications for TCCs. Select the
appropriate application and organization for
the session.

If you selected a firm/organization on the

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

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Complete a New IR Application for TCC

FIRM INFORMATION PAGE

The first page of the application is about the

business; select the business structure from the
drop-down menu. Enter the ‘Employer Identification
Number (EIN)’ and ‘Firm/Organization Legal
Business’ name. When entering the Firm legal name,
you should only use the following characters
numeric 0 – 9, alpha A – Z upper and lower case and
special characters comma, space, period, _, /, @,#, -
, and '. If your ‘Doing Business As (Trade/Company
Name)’ 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.
Note: If any other characters are used in the
legal name field you will not be able to create a
FIRE Account.
Complete the contact information. 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 IR Application for TCC, cont.

APPLICATION DETAILS PAGE

Select the applicable form(s) you by checking the box next to

the forms you will be transmitting electronically. The following
options can be electronically filed on the FIRE System:
• 1097, 1098, 1099, 3921, 3922, 5498 and W-2G
• 1042-S,Foreign Person’s U.S. Source Income Subject to
Withholding
• 8027, Employers’ Annual Information Return of Tip
Income and Allocated Tips
• 8955-SSA, Annual Registration Statement Identifying
Filing Information Returns Separated Participants with
Deferred Vested Benefits
• 8596, Information Returns for Federal Contracts
Note: This option is for Federal Contracts ONLY.

Each role will be issued a separate TCC.

The Transmission Method defaults to Filing Information Returns

Electronically (FIRE).

You are required to select one of the following roles by

selecting ‘Add’ under the ‘Role’ heading. The roles are defined
as:
• Issuers is a business filing their own information
returns regardless of whether they are required to file
electronically or volunteer to file electronically.
• Transmitters is a third-party sending the electronic
information returns data directly to the IRS on behalf
of any business. If you are transmitting returns for
your own company, in addition to transmitting returns
for your own company, in addition to transmitting
returns on behalf of another business, you are
considered a Transmitter.

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Complete a New IR Application for TCC, cont.

AUTHORIZED USERS

Add the ROs, ADs, and Contacts required for the IR

Application for TCC.
• ROs are individuals with responsibility and
authority for the business entity. ROs are the
first point of contact with the IRS. They have
authority to sign revised applications and are
responsible for ensuring that all requirements
of the IRS electronic filing of information
returns program adhered to. A Responsible
Official may be responsible for more than one
office. All ROs will be required to sign the
Terms of Agreement. A minimum of two ROs
are required on the application. An RO can also
be a Contact on the application.
• ADs are optional for all applications. An
Authorized delegate is an individual that is
given the authority by the ROs to maintain and
sign revised application and transmit returns. A
minimum of zero and maximum of 2
individuals can be listed as AD.
• Contacts should be available for inquiries from
the IRS on a daily basis. There is a required
minimum of 2 and maximum of 50 contacts
allowed per application. Once a Contact has
been added to the application you will see
their information in the Contacts List on the
right-hand side of the screen. The Contact
listed on the application does not have to be
the individual listed as a Contact on the
information return, if any.

Exception: If you are ‘Sole Proprietor or a Single

Member LLC only one RO and Contact is required.

To add ROs, ADs, or Contacts, select Role from the Add

User option and complete the necessary information.

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Complete a New IR Application for TCC, cont.

APPLICATION COMMENTS

To add comments to the application, select the

‘Application Comments’ tab at the top of the page, click on
the Add button located at the bottom of the page. Enter
your comment and Select ‘Save’.

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Complete a New IR Application for TCC, cont.

APPLICATION SUMMARY

Provides a summary of information completed on

the application. Verify all information is correct
before selecting continue to complete the
Application Submission. 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.

If you have made the decision to participate in

the Combined Federal State Filing (CF/SF)
program, you must submit a test file via the FIRE
System. Once the test is successfully processed,
you will be sent a letter advising you of your
acceptance into the program. Your ‘CF/SF’ status
will be updated to ‘Yes’ on your ‘Application
Summary’ page.

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Complete a New IR Application for TCC, cont.

APPLICATION SUBMISSION

Each Responsible Official must sign the Application

Submission using the PIN created during the e-Services
Registration process. The application will be processed after
all Responsible Officials 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, the following page will be displayed.

If the application is incomplete due to a missing

Responsible Official(s) signature, the Application
will be saved pending signatures and the
Application Status will be ‘Signature Required’.
The Responsible Officials who have not signed the
application must complete the Application
Submission Page before the application can be
reviewed and TCC(s) be issued.

Note: Authorized Delegate(s) 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 IR Application for TCC
After the application moves to ‘Completed’ status,
updates can be made as needed by the ROs or ADs. Login
to e-Services and select the application by selecting the eye
symbol icon next to the Organization name. 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
• Form(s) supported electronically
• Request for additional TCC for an existing Form
Family.

Note: To request an additional TCC, go to the ‘Application

Summary’ page and under ‘Form T/P Indicators’ select
‘Request’ next to the form family.

Modifying e-Services PIN

To modify an existing e-Services PIN, select
the ‘Modify PIN’ tab located at the top of the
screen. Enter and complete the required
fields. This PIN can then be used to sign the IR
Application for TCC.

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