IR App for TCC

TUTORIAL

Publication 5911 (3-2024) Catalog Number 94611R Department of the Treasury Internal Revenue Service www.irs.gov
 

Table of Contents
Part 1 What is the purpose of the IR Application for TCC?................................... 3

1.1 | IR Application for TCC Process......................................................................... 4

Part 2 How to Access the IR Application............................................................... 5

Part 3 Complete a New IR Application for TCC..................................................... 7

3.1 | FIRM INFORMATION PAGE................................................................................. 7

3.2 | APPLICATION DETAILS PAGE............................................................................ 8

3.3 | AUTHORIZED USERS.......................................................................................... 9

3.4 | APPLICATION COMMENTS................................................................................ 10

3.5 | APPLICATION SUMMARY................................................................................... 10

3.6 | APPLICATION SUBMISSION............................................................................... 11

Part 4 Modify or Review an Existing IR Application for TCC................................. 12

4.1 | MODIFYING YOUR PIN....................................................................................... 12

IR App for TCC Tutorial 2

Part 1 What is the purpose of the IR
Application for TCC ?
The purpose of the Information Returns (IR) Application for Transmitter Control Code (TCC) is to request
authorization to participate in electronic filing of Information Returns through the Filing Information Returns
Electronically (FIRE) System. Multiple Transmitter Control Code(s) (TCC) will be assigned based on the form
family selected on the ‘Application Details’ page. The application currently supports the following:
■ Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G

■ Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding

■ Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips

■ Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred
Vested Benefits

■ Form 8596, Information Return for Federal Contracts (Federal Government Use Only)

Complete the online IR Application for TCC if your firm or organization meets the definition of any of the
following roles:
■ Issuer: A business that will only transmit information returns for the company listed on the
application.

■ Transmitter: A business that will transmit information returns on behalf of their own company and/or
other businesses not listed on the application.

Note: You will only be able to select either Issuer or Transmitter while completing the application.

You will need the following information to complete the IR Application for TCC:
■ Your firm or organization’s Employer Identification Number (EIN).

■ Your firm or organization’s legal business name, business type, physical and mailing addresses, and
phone numbers.

Note: The firm or organization’s doing business as (DBA) name is needed if different than the legal
business name.

■ Information about Responsible Officials (RO), minimum of two, Authorized Delegate (AD), minimum
zero and maximum of 2, and Contacts, minimum of two and maximum of 50.

Exception: For ‘Sole Proprietorship’ or ‘Limited Liability Single Member’ business structures, a minimum
of one RO and Contact can be listed.

IR App for TCC Tutorial 3

 What is the purpose of the IR Application for TCC ?

Everyone on the application will submit their:

■ Taxpayer Identification Number; Social Security Number (SSN) or Individual Taxpayer Identification
Number (ITIN).

■ Date of birth (DOB) and US Citizenship.

■ Contact information including e-mail address, title, phone number.

■ Their role(s) for your firm/organization.

■ Form(s) that you will be filing.

■ Transmission method(s) you will use.

Note: A Responsible Official or Authorized Delegate may also be a Contact. A Responsible Official
cannot be an Authorized Delegate.

The IRS will review your application information and supply a written confirmation as to your acceptance or
rejection into the program. Processing times may vary; however, the typical application will be processed
within 45 business days.

1.1 | IR Application for TCC process

The process for completing an application consists of the following steps:
1. Each RO, AD, and Contact on the application must create an account, if they do not already have one.
2. Complete all necessary pages on the IR Application for TCC.
3. All ROs must sign the ‘Application Submission’ page with their 5-digit PIN to submit the application.
ADs cannot sign the application until after the application they have been added and the application
goes back to ‘Completed’ status.
Note: Some modifications require all ROs or all ADs to sign and resubmit the application.

4. After the application is completed and submitted, the IRS will perform checks before assigning the firm
or organization their TCC(s).
5. When the application is in completed status, all Responsible Officials and Authorized Delegates are
authorized to access the application and modify the application as necessary. The application must be
allowed to process to ‘Completed’ before updates can be made to the application.

IR App for TCC Tutorial 4

Part 2 How to Access the IR Application
To access the IR Application for TCC, click the ‘Access IR Application for TCC, option at irs.gov and
create a new account or sign in with an existing account. The system will then take you to the ‘Select Your
Organization’ page. On this page you will select the firm/organization you are representing.
There are two types of firms or organizations you may choose from on the ‘Select Your Organization’ page:
■ Every user will have both ‘Individual’ and ‘Firm/Organization(s)’ options. Under the ‘Individual’ profile,
you may complete a new application or see a listing of all applications you are associated with.

Note: Until the application is in ‘Completed’ status, Responsible Officials should select the
‘Individual’ option.

■ Authorized users of e-Services products may have one or more ‘Firm/Organizations’.

■ Firm/organizations that have completed the IR Application for TCC process will have IR-TCC listed in
the ‘Application Type’ column to the side of their Organization name.

If you are affiliated to multiple firm/organizations, you may use the ‘filter’ boxes under either ‘Firm Roles’ or
‘Organization Roles’.

Note: ‘Firm Role’ option will only be seen by individuals who are listed as a Principal or have Principal
Consent on an IRS e-File Application.

IR App for TCC Tutorial 5

 How to Access the IR Application

After selecting ‘Individual’ the system will take you to the External Services Authorization Management (ESAM)
landing pages. Click on the arrow next to ‘New Application’ and then select IR Application for TCC. Individuals
may be authorized to access multiple IR Applications for TCCs. Select the appropriate application and
organization for the session.

If you selected a firm/organization on the ‘Select Your Organization’ page, you will only see the application
affiliated with that organization.

IR App for TCC Tutorial 6

Part 3 Complete a New IR Application
for TCC for TCC
3.1 | FIRM INFORMATION PAGE
The first page of the application is about the business; select the business structure from the drop-down
menu. Enter the ‘Employer Identification Number (EIN)’ and ‘Firm/Organization Legal Business’ name. When
entering the Firm legal name, you should only use the following characters numeric 0 – 9, alpha A – Z upper
and lower case and special characters comma, space, period, _, /, @, #, -, and ‘. If your ‘Doing Business As’
is different than your legal name, complete the ‘DBA’ field. If the ‘DBA’ field is left blank, the ‘Firm/Organization
Legal Name’ will autofill in the ‘DBA’ field.

Note: If any other characters are used in the legal name field you will not be able to create a FIRE Account.

Complete the phone country code, phone number, country, address, city, state, and zip code fields. If your
business address is different than your mailing address, select ‘Yes’ to indicate the mailing address is different
from the location. A Post Office (P.O.) box will not be accepted as your business address but can used as your
mailing address.

IR App for TCC Tutorial 7

 Complete a New IR Application for TCC

3.2 | APPLICATION DETAILS PAGE

Select the applicable form(s) you by checking the box next to the forms you will be transmitting electronically. The
following options can be electronically filed on the FIRE System:
■ 1097, 1098, 1099, 3921, 3922, 5498 and W-2G

■ 1042-S,Foreign Person’s U.S. Source Income Subject to Withholding

■ 8027, Employers’ Annual Information Return of Tip Income and Allocated Tips

■ 8955-SSA, Annual Registration Statement Identifying Filing Information Returns Separated Participants
with Deferred Vested Benefits

■ 8596, Information Returns for Federal Contracts

Note: This option is for Federal Contracts ONLY.

Each form type will be issued a separate TCC.

The Transmission Method defaults to Filing Information Returns Electronically (FIRE).
You are required to select one of the following roles by selecting ‘Add’ under the ‘Role’ heading. The roles are
defined as:
■ Issuers - A business that will only transmit information returns for the company listed on the application.

■ Transmitters - A business that will transmit information returns on behalf of their own company and/or
other businesses not listed on the application.

IR App for TCC Tutorial 8

 Complete a New IR Application for TCC

3.3 | AUTHORIZED USERS

Add the Responsible Officials (Ros), Authorized Delegates (Ads), and ‘Contacts’ required for the IR Application
for TCC.
■ ROs are individuals with responsibility for and authority over the business entity. ROs are the first
point of contact with the IRS. They have authority to sign original/revised applications and are
responsible for ensuring that all requirements of the IRS electronic filing of information return program
are adhered to. A Responsible Official may be responsible for more than one office. All ROs will be
required to sign the Terms of Agreement. At least 2 two ROs must be listed on the application, unless
you are a ‘Sole Proprietor’ or ‘Single Member LLC’. An RO can also be a Contact on the application.

■ ADs are optional for all applications. An AD is an individual that is given the authority by the ROs to
maintain and sign revised application and transmit returns. A minimum of zero and maximum of 2
individuals can be listed as AD. An AD can also be a ‘Contact’ on the application but can’t be an RO.

■ Contacts should be available for inquiries from the IRS on a daily basis. There is a minimum of 2
required contacts, unless you are a for ‘Sole Proprietor’ or ‘Single Member, LLC, and a maximum of
50 contacts allowed per application. The ‘Contact’ listed on the application does not have to be the
individual listed as a ‘Contact’ on the information return.

Exception: If you are ‘Sole Proprietor or a Single Member LLC only one RO and Contact is required.

To add ROs, ADs, or Contacts, select Role from the Add User option and complete the necessary information.
The individual will be listed on the grid.

Note: If an individual is listed as a Responsible Official and Contact, they will be listed twice on the grid.

IR App for TCC Tutorial 9

 Complete a New IR Application for TCC

3.4 | APPLICATION COMMENTS

To add comments to the application, select
the ‘Application Comments’ tab at the top of
the page, click ‘Add’ button located at the
bottom of the page. Enter your comment
and Select ‘Save’.

3.5 | APPLICATION SUMMARY

Provides a summary of information
completed on the application. Verify all
information is correct before selecting
continue to complete the ‘Application
Submission’. If information needs to be
revised, use the toolbar along the top of the
page to navigate to the appropriate page.
Update the information and select ‘Save’.
Once the application is in ‘Completed’
status, the TCCs will be visible on this page.
If you have made the decision to participate
in the Combined Federal State Filing (CF/SF)
program, you must submit a test file via the
FIRE System. Once the test is successfully
processed, you will be sent a letter advising
you of your acceptance into the program.
Your ‘CF/SF’ status will be updated to ‘Yes’
on your ‘Application Summary’ page.

IR App for TCC Tutorial 10

 Complete a New IR Application for TCC

3.6 | APPLICATION SUBMISSION

Each RO must sign the ‘Application Submission’
using their 5-digit. The application will be
processed after all Responsible Officials have
entered their PIN and accepted the Terms of
Agreement.

Note: ADs cannot sign the application until

after the application they have been added to
goes back to ‘Completed’ status.

How other ROs sign a new application:

■ Access application link on irs.gov/irtcc.

■ Sign in with existing account or create

new account.

■ Select ‘Individual’ on ‘Select Your

Organization’ page.

■ Locate your firm DBA name with the

application type ‘IRIS-TCC’ on ESAM
landing page and click view/edit icon

■ Click tab for ‘Application Submission’

page; enter PIN and accept Terms of
Agreement.

If the application is incomplete due to a missing

Responsible Official(s) signature, the Application
will be saved pending signatures and the
‘Application Status’ will be ‘Signature Required’.
The RO who has not signed the application must
complete the ‘Application Submission’ page
before the application can be reviewed and
TCC(s) be issued.

Note: Authorized Delegate(s) cannot sign the application until after the application they have been added
to goes back to ‘Completed’ status.

IR App for TCC Tutorial 11

Part 4 Modify or Review an Existing IRIS
Application
Application for TCC for TCC
After the application moves to ‘Completed’
status, updates can be made as needed by the
ROs or ADs. Sign in and select the application
by selecting the eye symbol icon under the
‘View/Edit’ column for the Organization. This
will launch the ‘Application Summary’ page to
modify or review the application.
If the application is in ‘Completed’ status or has
been in ‘Completed’ status, the TCC(s) will be
displayed on the ‘Application Summary’ page
under the ‘TCC Information’ section.
To revise the application, select the page using the toolbar. Some changes will require all ROs or all ADs on
the application to re-sign the ‘Application Submission’ page. Below are examples of when application would
need to be re-signed (this list is not all inclusive):
■ Firm’s DBA Name

■ Role changes or additions

■ Form(s) supported electronically

■ Request for additional TCC for an existing Form Family

Note: To request an additional TCC, go to the ‘Application Summary’ page and under ‘Form T/P
Indicators’ select ‘Request’ next to the form family.

4.1 | MODIFYING YOUR PIN

To modify an existing PIN, select the ‘Modify
PIN’ tab located at the top of the screen. Enter
and complete the required fields. The newly
created PIN can be used immediately to sign
the IR Application for TCC. A prior PIN is not
needed to create a new PIN.

IR App for TCC Tutorial 12