IRS Form 4480: Filing Information Returns Electronically
Navigate the IRS electronic filing system for information returns. This guide explains the process and the use of Form 4480 as a required transmittal.
The data historically associated with IRS Form 4480, Transmittal of Information Returns Filed Electronically, is now an integrated part of the electronic submission of certain information returns. Its function is to transmit summary data about the accompanying electronic files. This transmittal information is not a standalone tax return but a required component of the electronic submission package.
Determining the Filing Requirement
The requirement to file electronically is determined by the volume of information returns a business or individual files. Regulations mandate electronic filing for those who file 10 or more information returns in aggregate during a calendar year. This represents a significant reduction from the previous threshold of 250 returns.
To determine if you meet the 10-return threshold, you must combine the total count of all types of information returns you are required to file for the year. This includes forms such as the Form 1099 series (e.g., 1099-NEC, 1099-MISC, 1099-INT), Form 1098, Form 3921, Form 5498, and Form W-2G. Forms W-2, while counted toward the aggregate total, are filed electronically with the Social Security Administration, not the IRS.
The aggregation rule means that even if you file only a few of each type of form, you must file them all electronically if the total number reaches ten. For example, a business filing five Forms 1099-NEC and five Forms 1099-INT would meet the threshold and be subject to the electronic filing mandate. Failure to comply with this requirement can lead to penalties.
Information and Documentation Needed
The most fundamental piece of information needed is the Transmitter Control Code (TCC). A TCC is a five-character alphanumeric code issued by the IRS that uniquely identifies the entity transmitting the electronic files.
To obtain a TCC, you must complete the online “IR Application for TCC.” This online application requires the business’s responsible official to complete an identity verification process. It is the single portal for requesting a TCC for either the IRIS platform or the FIRE system. The TCCs for each system are different and not interchangeable. You should apply well in advance of filing deadlines, as the IRS advises allowing up to 45 days for processing.
Once the TCC is secured, you can prepare the information needed for the transmittal. This includes the filer’s name, EIN, and complete mailing address. You will also need to provide specific counts for each type of information return being transmitted. This data is incorporated directly into the electronic file created by specialized software or entered into the IRS online portal.
The Submission Process
The primary method for submitting information returns is the IRS’s Information Returns Intake System (IRIS). IRIS is a free online portal that allows filers to either enter data directly through the portal or upload a prepared file. For those using specialized software, IRIS also supports Application-to-Application (A2A) transmissions, which use a specific XML schema.
The older Filing Information Returns Electronically (FIRE) system is a legacy platform that the IRS plans to decommission. Filers are strongly encouraged to use the newer IRIS system. FIRE uses a different file format than the one used for IRIS.
After logging into the appropriate system and uploading your file, you will receive an initial confirmation of receipt. This is not a confirmation of acceptance. You should check the status of your submission within a few business days to ensure it was accepted and make any necessary corrections if rejected.