What Is a TCC Number and How Do You Get One?

A TCC number, or Transmitter Control Code, is the five-character alphanumeric identifier the IRS assigns to businesses and organizations that file information returns electronically. It links your electronic submissions to your organization so the IRS can track, process, and verify what you send. If your business files 10 or more information returns in a calendar year, you’re required to e-file them, which means you need a TCC. You get one by submitting the online IR Application for TCC after verifying your identity through ID.me.

Who Needs a TCC

Starting with tax year 2023 returns (filed in 2024 and after), the IRS lowered the electronic filing threshold from 250 returns to 10. The count aggregates every type of information return together. Five 1099-NEC forms, three 1099-MISC forms, and two 1098 forms puts you at the threshold and triggers the e-file requirement.¹

Three categories of filers apply for a TCC:

Issuers, meaning businesses filing information returns only for their own company, no matter how many locations they operate.
Transmitters, meaning third-party businesses like payroll providers and accounting firms that file on behalf of other companies.
Software developers who build or maintain software used to generate and transmit information returns electronically.

Individuals who don’t transmit information returns for other people or businesses generally don’t need a TCC.²

FIRE and IRIS Each Require Their Own TCC

The IRS runs two electronic filing platforms for information returns, and each one issues its own TCC. The codes are not interchangeable.

The Filing Information Returns Electronically (FIRE) system has handled information returns for decades. It accepts a broad range of forms, including the 1099 series, 1098 series, 5498 series, Forms 3921, 3922, W-2G, 8027, 8596, 8955-SSA, and 1042-S. Filing through FIRE requires compatible software or a service provider that produces files in the format specified by IRS Publication 1220.²

The Information Returns Intake System (IRIS) is the newer platform. For tax year 2025, IRIS accepts Forms 1042-S, the full 1097 through 1099 series, Forms 3921, 3922, W-2G, and the 5498 series.¹ IRIS also offers a free Taxpayer Portal where any business can key in and submit 1099-series forms directly through a browser without buying separate software.³

The IRS is targeting the retirement of FIRE at the end of December 2026. Starting in January 2027, IRIS will be the only intake system for information returns that previously went through FIRE.⁴ If you currently hold only a FIRE TCC, apply for an IRIS TCC well before the switch. Waiting risks processing delays that leave you unable to file on time.

How to Apply for a TCC

All TCC applications now go through the IRS’s online IR Application for TCC. The paper Form 4419 was phased out, and any FIRE TCC that wasn’t migrated to the new online application by August 1, 2023, was dropped.⁵ FIRE and IRIS have separate application pages. Make sure you’re on the one for the system you plan to use.⁶

Verify Your Identity Through ID.me

Every user must verify identity through ID.me before reaching the application. You’ll need a photo of a government-issued ID (driver’s license, state ID, or passport) and a selfie taken with a smartphone or webcam. If your ID.me account is already linked to the IRS, sign in without repeating the verification.⁷

What the Application Asks For

The application collects your business’s legal name, EIN, physical and mailing addresses, business structure, phone number, the specific form types you plan to file electronically, and details about the people who will manage the account. That last piece matters more than most applicants expect, because the IRS assigns three distinct roles with different levels of access:²

Responsible Official (RO): the person with authority over the business entity. An RO can sign the application, revise it, and request additional TCCs. Most applications require at least two ROs; sole proprietors and single-member LLCs only need one.
Authorized Delegate (AD): someone the RO designates to maintain and revise the application. Up to two ADs can be added, but an AD cannot add or remove ROs or submit the initial application.
Contact: a person authorized to use the TCC for transmitting files and to answer IRS questions about transmission issues. Contacts cannot access or modify the application itself.

When to Apply

The IRS recommends submitting your request by November 1 of the year before your returns are due, and allowing 45 days for processing.⁸ If you’re applying for the first time to file tax year 2025 returns (due in early 2026), that November 1 date has passed, so apply immediately. Late applications still get processed, but you risk not having your TCC in hand by the filing deadline.

Where to Get Help

The IRS e-Help Desk handles technical issues with TCC applications. Call 866-255-0654, or 512-416-7750 from outside the U.S., Monday through Friday, 6:30 a.m. to 6:00 p.m. Central time. From the phone menu, press 1 for e-File, then 3 for e-File applications.⁹

Keeping Your TCC Active

A TCC doesn’t expire on a set schedule, but the IRS will delete it if you don’t use it to file for three consecutive years. Once deleted, a TCC cannot be reactivated. You’d have to start over with a fresh application and receive a different code.⁸ If your filing volume fluctuates and you might skip a year, keep this three-year clock in mind. There’s no annual recertification requirement, but letting a TCC lapse means another 45-day wait to get a new one.

Keep your application information current as well. If your business changes its legal name, address, responsible officials, or the types of forms it files, log in to the IR Application for TCC and update the record. The IRS mails TCCs to the first Responsible Official listed on the application, so outdated contact information causes real problems.²

Penalties for Not Filing Electronically

Filing on paper when e-filing is required is treated as a failure to file. For returns due in calendar year 2026, the per-return penalties are:¹⁰

Filed up to 30 days late: $60 per return
Filed 31 days late through August 1: $130 per return
Filed after August 1 or not filed at all: $340 per return
Intentional disregard: $680 per return, with no annual cap

For businesses with average annual gross receipts of $5 million or less over the prior three tax years, the annual maximum penalties are lower: $239,000 for the 30-day tier, $683,000 for the mid-tier, and $1,366,000 for the after-August tier. Intentional disregard carries no cap regardless of business size.¹¹

Hardship Waivers

If electronic filing would create a genuine hardship, you can request a waiver on Form 8508 (Application for a Waiver from Electronic Filing of Information Returns). File it at least 45 days before the due date of the returns. Fax is preferred, at 877-477-0572. If you’re claiming undue financial hardship, attach two current cost estimates from third parties for the software or programming that would be required. First-time waiver requests are automatically granted.¹²

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Internal Revenue Service. E-File Information Returns
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Internal Revenue Service. About Information Returns (IR) Application for Transmitter Control Code (TCC) for Filing Information Returns Electronically (FIRE)
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Internal Revenue Service. File Form 1099 Series Information Returns for Free Online
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Internal Revenue Service. Information Returns Intake System (IRIS) Working Group Questions and Answers
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Internal Revenue Service. Update – Form 4419, Revise Existing Transmitter Control Code (TCC) for Filing Information Returns Electronically (FIRE), Phased Out
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Internal Revenue Service. IRIS Application for TCC
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Internal Revenue Service. New Identity Verification Process to Access Certain IRS Online Tools and Services
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Internal Revenue Service. Topic No. 802, Applying to File Information Returns Electronically
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Internal Revenue Service. E-Help Desk for Tax Professionals
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Internal Revenue Service. Information Return Penalties
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Internal Revenue Service. IRM 20.1.7 Information Return Penalties
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Internal Revenue Service. Form 8508 – Application for a Waiver from Electronic Filing of Information Returns