How to Complete the IR TCC Application for IRS e-Filing
Learn how to navigate the IR TCC application process for IRS e-filing, from account setup to submission, and ensure ongoing compliance with IRS requirements.
The IRS Transmitter Control Code (TCC) is required for businesses and individuals who electronically file certain tax forms directly with the IRS. This unique identifier allows filers to submit information returns through the IRS Filing Information Returns Electronically (FIRE) system or the IRIS platform for Form 1099 series reporting. Without a TCC, organizations cannot file these forms electronically.
Applying for a TCC involves setting up an IRS account, completing the necessary forms, and submitting an application for approval. Understanding the process ensures compliance with IRS requirements and helps avoid delays.
Eligibility Criteria
To obtain a TCC, applicants must meet IRS requirements based on their entity type, intended use, and security protocols. Businesses, third-party transmitters, and software developers submitting information returns electronically must apply. Individuals filing personal tax returns do not need a TCC.
Entities must have an Employer Identification Number (EIN) registered with the IRS. Sole proprietors without an EIN can use their Social Security Number (SSN), but corporations, partnerships, and nonprofits must provide an EIN. Discrepancies in this information can delay approval.
Applicants must designate a Responsible Official authorized to act on behalf of the organization. This person must pass an identity verification process, which includes providing personal details and answering security questions. If the IRS cannot verify the Responsible Official’s identity electronically, additional documentation, such as a notarized Form 14767 (Consent for Fingerprinting), may be required.
Steps to Complete Application
Obtaining a TCC involves creating an IRS account, filling out the required forms, and submitting the application for review. Each step must be completed accurately to avoid delays or rejections.
Account Setup
Applicants must create an account through the IRS e-Services portal, providing the entity’s legal name, EIN, and contact details. The Responsible Official must register for IRS Secure Access, which requires identity verification through financial records, mobile phone authentication, and security questions.
Once the account is set up, users must log in and navigate to the “Application for TCC” section. They must select their filer type—business, third-party transmitter, or software developer—since each has different requirements.
Form Completion
The application requires details about the entity and its filing intentions. Applicants must specify which information returns they plan to file, such as Forms 1099, W-2G, or 5498. The IRS uses this information to determine the appropriate TCC permissions.
The Responsible Official must provide their SSN and contact details. If multiple individuals will manage filings, additional contacts can be added, and each must undergo identity verification. The form also requires selecting a transmission method—either the FIRE system or the IRIS platform—depending on the type of returns being filed. Errors in this section can delay processing.
Submission and Tracking
After completing the form, applicants must submit it electronically through the IRS e-Services portal. A confirmation receipt is generated and should be saved. Processing times vary, but most applications are reviewed within 45 days.
Applicants can check their submission status by logging into their IRS account and navigating to the “TCC Application Status” section. If additional information is needed, the IRS will send a notification. Common reasons for delays include mismatched EIN records, incomplete identity verification, or missing signatures. If approved, the IRS issues a TCC, which must be used when transmitting information returns. If denied, applicants can correct errors and resubmit.
Maintaining TCC Status
Once issued, a TCC must remain in compliance with IRS regulations to stay active. The IRS periodically reviews TCC holders to ensure they meet security and operational requirements.
TCC holders must use their code at least once within a consecutive two-year period. If a TCC remains inactive beyond this timeframe, it may be deactivated. Organizations expecting a filing gap should contact the IRS to request continued authorization. If deactivated, a new application may be required.
Security requirements must be maintained to protect taxpayer data. The IRS mandates safeguards in line with Publication 1075, including encryption, access controls, and regular system audits. Any data breach or unauthorized access must be reported immediately, as failure to do so can result in penalties or permanent loss of TCC privileges.
Changes in business structure or personnel can also impact TCC status. If a Responsible Official leaves or if the entity undergoes a merger, acquisition, or name change, the IRS must be notified through an updated application. Failure to update records can lead to processing issues when filing returns. If a compliance review finds discrepancies between registered information and current operations, the IRS may place a hold on the TCC until corrections are made.