Applying to File Information Returns Electronically | IRS

All transmitters who wish to file information returns electronically through the Filing Information Returns Electronically (FIRE) system must first obtain authorization by requesting a Transmitter Control Code (TCC). This is done by submitting an application through the Information Returns (IR) Application for TCC portal.
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To ensure timely approval, it is recommended to submit the request by November 1st of the year before the information returns are due, as processing can take up to 45 days. The IRS reviews all IR Applications for TCC, and additional documentation may be requested before approval is granted. Upon approval, the business will receive a five-character alphanumeric TCC, which will be used to identify the transmitter.
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To submit files electronically via the FIRE system, you’ll need compatible software, a service provider, or an in-house programmer to generate the files in the required format. Note that scanned documents, PDFs, Word, and Excel files are not accepted.
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The IRS encourages filers handling multiple payers to use one TCC for all payers rather than applying for multiple codes. This simplifies the filing process by consolidating all transmissions under a single TCC.

If you fail to use your TCC for three consecutive years, it will be deleted and cannot be reactivated. You will need to submit a new IR Application for TCC if this occurs.
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For further details, including a list of forms eligible for e-filing, refer to the FIRE system and the following IRS publications:

The Information Returns Intake System (IRIS) is a free, online portal designed for e-filing information returns for tax year 2022 and later. It offers a secure and accurate filing process without the need for special software.

To use IRIS, you’ll need an Employer Identification Number (EIN) and must apply for an IRIS TCC. Once you receive the TCC, you can begin e-filing information returns through the portal.

For more information, refer to the E-file information returns with IRIS section on the IRS website.

Employers filing W-2 series forms must submit them through the Social Security Administration (SSA). For assistance, you can visit Business Services Online (BSO) or contact the SSA by phone at 800-772-6270 (TTY: 800-325-0778).

The Affordable Care Act Information Returns (AIR) platform is used specifically for electronically filing ACA returns. To access AIR, users must register and sign in with ID.me, an IRS-approved technology provider, which grants access to the e-Services suite of online applications.

New filers must submit the Affordable Care Act Application for Transmitter Control Code. For more details, visit the Affordable Care Act Information Returns (AIR) section on the IRS website.

The International Data Exchange Service (IDES) is the electronic platform used by Financial Institutions (FI) and Host Country Tax Authorities (HCTA) to transmit and exchange Foreign Account Tax Compliance Act (FATCA) data with the United States. This includes filing Form 8966: FATCA Report.

Users must create an online account and enroll through IDES. For detailed instructions, refer to:

✅ Key Takeaway:
Whether you're using the FIRE system, IRIS, SSA, AIR, or IDES, following the appropriate guidelines for electronic filing ensures compliance and streamlined processing of information returns.