What’s new? On September 25, 2022, FIRE TCC holders who submitted their TCC Application prior to September 26, 2021, must complete and submit a new application. The IR Application for TCC should be done before August 1, 2023. Your TCC will remain active for use until August 1, 2023. Upon completion of your application, active TCCs assigned prior to September 26, 2021, will be added to your application. After August 1, 2023, any FIRE TCC without a completed application will not be available for e-file. IR application for TCC The IR Application for TCC is an online tool that allows small, mid-size and large businesses, fiduciaries and state and federal agencies to request a TCC to electronically file information returns through the FIRE System. The IR TCC: Automates the TCC application process. Speeds TCC application processing. Allows responsible officials to manage their application, add and remove authorized users, view their TCC, and request additional TCCs. Provides consistent application experience across the electronic filing products. Filing Information Returns Electronically (FIRE) system FIRE is the online tool used to transmit information returns and automatic extension requests to the IRS. Filers, including corporations, partnerships, employers, estates, and trusts, who file 250 or more Forms 1097, 1042-S, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA or W-2G for any calendar year must file their information returns electronically. Before filers can use FIRE, they must get a TCC by completing an IR Application for TCC, formerly Form 4419, Application for Filing Information Returns Electronically. The TCC is a 5-digit code that identifies the business transmitting the electronic returns. Steps for new FIRE TCC applicants The new IR Application for TCC is available on the FIRE page. Log into the IR Application for TCC. Validate your identity. If you have an ID.me account from a state government or federal agency, you can sign in without verifying your identity again. If you’re a new user, you’ll have to create a new ID.me account or use your existing IRS username to access the IR Application for TCC. You will be prompted to create a 5-digit PIN to sign the application if you haven’t already done so. Complete the online application. What will I need to complete IR application for TCC? You’ll need the following information to create your application: Business legal name and employer identification number (EIN). Business physical location and business mailing address. Business structure (corporation, LLC, sole proprietor etc.) Business telephone number. The form type(s) you’ll be filing electronically – Select ONLY the forms you know you’ll be filing electronically. Authorized users, with a Social Security number or individual taxpayer identification number, title, telephone number, and date of birth. After you enter the needed information into the application: Read and agree to the Terms of Agreement and the penalty of perjury statement. All responsible officials on the IR Application for TCC will use their 5-digit PIN to sign the application. We’ll mail the TCC to the first RO listed on the application. You can also view the TCC online on the IR Application for TCC. Once you receive your TCC, you can share the TCC, EIN, and legal business name (exactly as entered into the IR Application for TCC) to the Contacts so they can each create their own FIRE account on both the FIRE Test system and FIRE production system and begin filing information returns electronically. Review the steps to Create A FIRE Account on the FIRE. What you need to know Issuer and transmitter You are considered an issuer if you’re going to electronically file information returns for your business; regardless of the number of locations. You are considered a transmitter if you’re going to electronically file information returns for other businesses. You may also file information returns for your business; regardless of the number of locations. Form type(s) Form type(s) are the information return(s) you’re required to file electronically on behalf of your business or your customer’s business. The IR Application for TCC supports the following form types: 1097, 1098, 1099, 3921, 3922, 5498 and W-2G 1042-S - Foreign Person’s U.S. Source Income Filing Information Returns Subject to Withholding 8027 - Employer’s Annual Information Return of Tip Filing Information Returns Income and Allocated Tips Electronically (FIRE) 8955-SSA - Annual Registration Statement Identifying Filing Information Returns Separated Participants with Deferred Vested Benefits 8596 - Information Returns for Federal Contracts Filing Information Returns (Federal Government Agency Use Only) Responsible Official (RO) The responsible official (RO) is an individual with responsibility and authority for the business entity. The responsible official is the first point of contact with the IRS and has authority to: Sign the application Revise the application Request additional TCCs, if needed The RO must follow all requirements of the IRS electronic filing of information returns program. They may be responsible for more than one office. There must be a minimum of two ROs on the application. Exception: A sole proprietor, limited liability single member/disregarded entity are only required to have one RO. Contact A contact is authorized to use your TCC to file information returns electronically through the FIRE system. Contacts are responsible for answering IRS questions regarding any transmission or processing issues. Contacts are required on all applications. There is a minimum of two contacts required with a maximum of fifty contacts. Contacts can also be listed as ROs or authorized delegates. Exception: A sole proprietor, limited liability single member/disregarded entity are only required to have one contact. Authorized delegate (AD) An authorized delegate (AD) is given the responsibility to maintain, revise, and sign the application by the RO. Up to two ADs can be added to the application by the ROs. The AD role is optional and is not required for application submission. Note: An AD can’t add or remove ROs from the application.
