OBTAINING A TRANSMITTER CONTROL CODE (TCC):
While this advice from the IRS is a little late in coming for this tax season, for those who plan to continue providing services for their clients in using the Information Returns Intake System (IRIS) to submit the Forms 1099 series, they provide the following tips. The IRS notes that it may take up to 45 days to process any new applications for a TCC.
Important Tips:
- Review the tutorial PDF, which provides step-by-step instructions for applying for an IRIS TCC.
- Verify all Authorized Users listed on the application have an ID.me account before you sign the application. If you don’t you will receive error message: “All users must register with e-Services before your application can be submitted” when an unregistered user exists. It may take up to 72 hours for a new account to be recognized by the application.
- Select the Individual option on the "Select Your Organization" page each time the application is accessed until the application is in ‘Completed’ status.
- Monitor the ‘TCC Information’ section on the "Application Summary" page for TCC assignment.
- Wait for the application to be in "Completed" status before making updates. Editing the application when it is in ‘Signature Required’ status, in some cases, will lock the application.
- Update your "Application Details" page if you discover you selected the wrong role or transmission method (Issuer vs. Transmitter or Portal vs. A2A). Do not submit a request for an additional TCC on the "Application Summary" page.
Note: To use IRIS, you must have a TCC that begins with "D". Refer to E-file Information Returns for more information about TCCs.
If you are concerned that you may not have your TCC before the filing due date:
- Use a third-party transmitter.
- Submit a request for an extension of time using the FIRE System, Fill-in Extension of Time request. A FIRE System Account is needed but a TCC is not required.
- Submit paper Form 8809 for Forms 1099-NEC and W-2.
- Consider Form 8508, Application for a Waiver from Electronic Filing of Information Returns.
As a reminder - starting with tax year 2023, if you have 10 or more information returns, you must file them electronically. This includes Forms W-2, e-filed with the Social Security Administration. Note that the lack of a TCC is not justification for failing to electronically filing the series of Form 1099’s. Forms W-2’s can be filed electronically with the Social Security Administration and do not require a TCC.
