An “IR profile number” isn’t an official IRS term. When people use the phrase, they almost always mean the Transmitter Control Code, or TCC — the five-character alphanumeric code the IRS assigns through its IR Application for TCC. That code, and the account profile attached to it, is what lets a business electronically file 1099s and other information returns with the IRS. If a payroll provider, accountant, or software vendor asked you for your IR profile number, they’re asking for your TCC.1Internal Revenue Service. About Information Returns (IR) Application for Transmitter Control Code (TCC) for Filing Information Returns Electronically (FIRE)
What the TCC Is For
The TCC identifies your business as an authorized electronic transmitter of information returns. It’s not a taxpayer ID and doesn’t replace anything you already have. Your EIN (or SSN, if you’re a sole proprietor) identifies you as the taxpayer; the TCC identifies your account inside the IRS’s e-filing systems. You’ll use your EIN when applying for a TCC, and then use the TCC every time you transmit returns.
The IRS currently runs two separate e-filing systems for information returns, and each uses its own TCC. A code issued for one system will not work on the other.
- FIRE (Filing Information Returns Electronically) is the older system, scheduled for retirement after filing season 2027.2Internal Revenue Service. Filing Information Returns Electronically (FIRE)
- IRIS (Information Returns Intake System) is the free, web-based replacement that will become the sole intake system starting in filing season 2027.3Internal Revenue Service. E-file Information Returns with IRIS
Who Needs a TCC
As of tax year 2023, any business or organization filing 10 or more information returns must file them electronically.4Internal Revenue Service. E-file Information Returns That threshold catches most businesses that pay even a handful of contractors or issue investment statements. If you fall below 10 returns, you can still e-file voluntarily through IRIS at no cost.3Internal Revenue Service. E-file Information Returns with IRIS
When you apply, you’ll pick one of three roles:
- Issuer, if you’re filing only for your own business.
- Transmitter, if you’re filing for your business and on behalf of others.
- Software developer, if you’re building software that transmits returns.
Most small businesses handling their own 1099s select issuer.5Internal Revenue Service. IRIS Application for TCC
How to Get a TCC Through IRIS
Start on the IRS’s IRIS Application for TCC page. Before you can open the application, you’ll need an IRS account verified through ID.me, which involves uploading a government-issued ID and completing either a self-service identity check or a video call. Every person you list as an authorized user on the application must have their own IRS account too.5Internal Revenue Service. IRIS Application for TCC
The application itself asks for your business name, EIN, contact details, a Responsible Official, and details for any authorized users. The IRS publishes a step-by-step tutorial (Publication 5903) with screenshots if you get stuck. For FIRE applications, the IRS advises submitting by November 1 of the year before returns are due and allowing 45 days for processing.6Internal Revenue Service. Topic No. 802, Applying to File Information Returns Electronically IRIS processing follows a similar timeline. Don’t wait until January if you have a January 31 deadline to hit.
Once approved, the IRS mails the TCC to the first Responsible Official listed on the application. You can also view it by logging back into the IR Application for TCC portal.1Internal Revenue Service. About Information Returns (IR) Application for Transmitter Control Code (TCC) for Filing Information Returns Electronically (FIRE)
How to Find Your Existing TCC
If you’ve been assigned a TCC but can’t locate it, try these in order.
- Log in to the IR Application for TCC portal on the IRS website. Your code appears on your account.
- Check your records for the original IRS letter. The TCC is mailed to the Responsible Official when it’s first issued.
- Call the IRS information returns hotline. Have your EIN and the Responsible Official’s identifying information ready, since the IRS will verify identity before disclosing account details.
The TCC is not printed on your tax returns and doesn’t show up in the standard IRS notices most businesses receive, which is why it can be hard to track down after the fact.
How the TCC Differs From an EIN, SSN, or ITIN
A TCC is not a taxpayer identification number. An SSN, issued by the Social Security Administration, identifies an individual. An EIN identifies a business entity for tax purposes and is used on business tax returns.7Internal Revenue Service. Publication 1635 – Understanding Your EIN An ITIN is a tax processing number for certain nonresident and resident aliens, their spouses, and dependents who cannot get an SSN.8Internal Revenue Service. Taxpayer Identification Numbers Those numbers say who you are as a taxpayer. The TCC only says that your business is authorized to transmit information returns electronically. Treat it more like a login credential than an identifier.
What the FIRE-to-IRIS Transition Means for You
The IRS has announced that filing season 2027 (covering tax year 2026) is the target date for retiring FIRE entirely. After that, IRIS will be the only way to e-file information returns with the IRS. A FIRE TCC will not carry over. If you currently file through FIRE, you’ll need to complete a separate IRIS Application for TCC before the transition. With a 45-day processing window on the table, starting that application in the fall of 2026 is the safe move. Anyone setting up e-filing for the first time should apply directly for an IRIS TCC and skip FIRE entirely.2Internal Revenue Service. Filing Information Returns Electronically (FIRE)