In order to e-File information returns such as 1099-NEC, 1099-MISC, 1099-DIV or 1099-K forms, you need to obtain an IRS FIRE Transmitter Control Code (FIRE TCC). This 5-character alphanumeric code is also referred to as Information Return TCC or IR TCC. The W2 Mate software team created this tutorial to explain the different steps of applying for a FIRE TCC including application page on the IRS website, ID.me authentication, required company information, roles, transmission methods and other details.
Note: This page is dedicated for IRS FIRE TCC (not ACA or IRIS).
Please do not confuse the FIRE TCC with the IRS AIR TCC which is used to file ACA 1095-C forms or with the IRS IRIS TCC which is used for a totally different IRS system for filing tax forms. FIRE, IRIS and AIR require their own TCC, they are not interchangeable.
So why do you need an IRS FIRE TCC Code in the first place?
The IRS FIRE TCC Code is needed so the IRS can verify the identity of the entity (person, company, agency) filing the information returns. So, this code in a way serves as a 5-character password for filing 1099 / 1098 forms with the federal government. Please note that the FIRE TCC is not needed in order to file with the states that require direct filing (uploads to the state filing portal).
Summary of Steps to Apply for an IRS FIRE TCC
| Step # | Step Details |
|---|---|
| 1 | Open your internet browser and navigate to “IR Application for TCC” page on the IRS website by clicking the link below: https://la.www4.irs.gov/esrv/esam/pages/landingPage.xhtml |
| 2 | Login using your ID.me account (if you do not already have an ID.me account you need to create one). |
| 3 | Once you log in you might be asked to select “Your Organization”. Select “Individual”. |
| 4 | Now click on the “New Application” button. Then a drop-down menu will appear that has a number of options, select “IR Application for TCC (Filing Information Returns Electronically FIRE). |
| 5 | In the first page enter the year you will be filing the 1099 forms for and your business information. |
| 6 | Review all information and click “Continue”. |
| 7 | Now you will be taken a screen where you select the forms you want to file for and the role. Under forms make sure to select “1097, 1098, 1099, 3921, 3922, 5498, and W-2G”. Under “Transmission Method” select “Filing Information Returns Electronically (FIRE)”. Under Role click the “Add” button. If you will be filing your own 1099 forms then select “Issuer”, but you want to file for yourself and others then select “Transmitter”. |
| 8 | In the comments screen, just click “Continue” button. |
| 9 | In the next two screens you need to review your application and submit. Wait for the IRS to accept your application and issue you the five-character FIRE TCC. |
How to contact the IRS if you need help with the FIRE TCC application.
Contact Technical Services Operation (TSO) Monday through Friday 8:30 a.m. – 5:30 p.m. EST
866-455-7438 Toll-free or 304-263-8700 (International) (Not toll-free).
Questions regarding the filing of information returns can be emailed to fire@irs.gov. When you send emails concerning specific file information, include the company name and the electronic file name or Transmitter Control Code (TCC). Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure.
FIRE TCC Application: Detailed Steps with Screenshots
| Step # | Step Details |
|---|---|
| 1 | Start by clicking the link below to access the IRS online services website (External Services Authorization Management Web Application) where you can apply for a FIRE TCC and other similar services such as TIN Matching. https://la.www4.irs.gov/esrv/esam/pages/landingPage.xhtml You should see a screen as shown below: 
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| 2 |
Sign in to the IRS using your ID.me. Select "Sign in with ID.me", enter your email address and password or sign in using your social or third party account. If you haven’t verified yet for the IRS using ID.me, then select Create an account with ID.me to begin verifying your identity. If you have any questions about ID.me, you can contact them vising: https://help.id.me/ . 
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| 3 | In the next screen (Select Your Organization), you will be asked if you want to proceed as an individual or you want to represent an organization. If this is the first time you access the FIRE TCC account then you will need to click on “individual” so you can start the new application. If you or someone else in your organization already started a FIRE TCC application then you will see the application listed in this screen and you click to edit or view.
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| 4 | Now we need to start a new application by clicking the “New Application” button. The application will ask you for information regarding your Firm/Organization and personal information of the users on the application. You will have the opportunity to save your application if you do not have all the required information. Once the application is saved, you may come back and revise the application at your convenience. Very Important: This is the most crucial step. When you click the “New Application” button, a drop-down menu will come up. It’s very important to make the correct selection in here. Please select “IR Application for TCC (Filing Information Returns Electronically FIRE), see screenshot below:
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| 5 | On the first page of the FIRE TCC application you will need to enter the year you are filing for (for the 2023 / 2024 tax season you need to select 2023). And you need to enter your business information. Please make sure you have the following information before you start:
Important note about legal name: please confirm the legal business name contains only the following allowable special characters:
If there are other special characters present that are not in the above list, you must take action to remove them from the application before a FIRE TCC can be issued.
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| 6 | Please review all the information multiple times before you proceed. All IR Applications for TCC are subject to review before the approval to transmit returns electronically is granted and may require additional documentation at the request of the IRS. Once you are sure all info accurate, please click the “Continue” button.
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| 7 | In this step we need to specify forms, transmission method and role for our application. Under forms select “1097, 1098, 1099, 3921, 3922, 5498, and W-2G”. See screenshot: Under “Transmission Method” select “Filing Information Returns Electronically (FIRE)”. Under Role click the “Add” button.
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| 8 | In the comments screen, please click the “Continue” button. If for some reason you do want to add comments to the application, click on the Add button located at the bottom of the page. Enter your comment and select "Save".
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| 9 | In the next two screens you need to review your application and submit. Read and agree to the Terms of Agreement and the penalty of perjury statement. You will be prompted to create a 5-digit PIN to sign the application if you haven’t already done so. Wait for the IRS to accept your application and issue you the five-character FIRE TCC (you do not have to wait for the IRS to mail the TCC, you will see your code when you log into your application once it gets issued.). |
Once you receive your TCC, you can share the TCC, EIN, and Legal Business name (exactly as entered into the IR Application for TCC) to the Contacts (you added to your application) so they can each create their own FIRE Account on both the FIRE Test System and FIRE Production System and begin filing information returns electronically.
FIRE TCC Application Useful Resources
Wrapping up
1099 issuers and filers need a Transmitter Control Code and IRS FIRE Software in order to file information returns electronically with the IRS. By following the steps outlined in this tutorial, you can apply for the TCC code with ease and avoid any issues with the IRS. Remember to gather all the necessary filer information, choose the correct role, and sign your application with your PIN. Don’t hesitate to seek guidance from the IRS by calling 866-455-7438.