Applications, Forms, and Information

All filers must obtain approval from the Internal Revenue Service, Information Returns Branch (IRS/IRB), and be assigned a Transmitter Control Code (TCC) prior to electronically filing Forms 1042-S, 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA, and W-2G. Once approval to file electronically has been received, filers should not reapply each year. There are two exceptions where a filer would need to apply for a new TCC: (1) If the TCC has not been used for two consecutive years; or (2) files were previously transmitted by a service bureau using the service bureau’s TCC and the filer has the computer equipment that is compatible with IRS/IRB and wishes to prepare the files in-house.

Form 4419 (PDF), Application for Filing Information Returns Electronically (FIRE), must be mailed to the Internal Revenue Service, Information Reporting Program, 230 Murall Drive Mail Stop 4360, Kearneysville, WV 25430, or faxed to 877-477-0572, at least 30 days before the due date of the returns. Do not do both (mail and fax).

Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) will be assigned and included in an approval letter. The TCC is used to identify payers/transmitters and to track their files electronically. Only one TCC is required for each transmitter who files Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G for multiple payers. However, if filing Forms 1042-S, 8027, or 8955-SSA, a separate TCC is required for each of these types of returns. Filers/transmitters may not electronically file information returns until the application has been approved and a TCC has been assigned. If any information on the Form 4419 changes, filers must notify the IRS/IRB in writing so the database can be updated. Be sure to include the TCC in all correspondence.

Some service bureaus will transmit files using their TCC, while others will require filers to obtain a TCC of their own. Payers should contact their service bureau for further information.

Electronic filers of Form W-2 must contact the Social Security Administration for all information, forms, and publications relating to the filing of Form W-2. Contact the Social Security Administration at 800-772-6270.

Filers of information returns may be subject to penalties for failure to file timely, failure to include all or correct information, and failure to file electronically when required. For additional information regarding penalties, refer to the General Instructions for Certain Information Returns. Questions concerning penalty notices should be directed to the address or telephone number printed on the notice.

IRS forms and publications may be downloaded from the IRS website at www.irs.gov or ordered by calling toll-free at 800-829-3676.

For questions about electronic filing, contact the IRS/IRB, Customer Service Section by calling toll-free at 866-455-7438, between 8:30 a.m. and 6:00 p.m. Eastern time, or by using the Telecommunications Device for the Deaf (TDD) at 304-579-4827 (not toll-free).

Source: Internal Revenue Service
Last reviewed: September 19, 2013