Free IRIS guide
How to apply for an IRIS TCC
To e-file 1099s with the IRS yourself through IRIS, you need an IRIS Transmitter Control Code. Your FIRE code won't carry over. Plan your application below, then follow the page-by-page guide.
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Short answer
To e-file information returns through IRIS yourself, you need an IRIS Transmitter Control Code (TCC); a FIRE TCC doesn't carry over, and the IRS no longer accepts new FIRE TCC applications. Apply online through the IRIS Application for TCC using the business's EIN (an SSN or ITIN isn't allowed). List at least two Responsible Officials and two Contacts (one each for a sole proprietorship, S corporation or single-member LLC), each with an ID.me-verified IRS account; every Responsible Official signs with a 5-digit PIN. Approval can take up to 45 days.
- IRIS TCCs are five characters starting with D
- Each role and transmission method gets its own TCC
- A TCC unused for three consecutive years is deleted
- No TCC needed if an authorized e-file provider files for you
Last reviewed against IRS Publication 5903, Publication 5717 (Rev. 9-2026) and the IRIS FAQs.
Plan your application
Before you start
- An EIN for the business. An SSN or ITIN isn't accepted on the application. No EIN yet? Apply for one with the IRS.
- ID.me for everyone you'll list: each Responsible Official, Authorized Delegate and Contact needs an IRS account verified with ID.me before you add them.
- Each person's details: SSN or ITIN, date of birth, U.S. citizenship, title, email and phone.
- Time: up to 45 days for approval, so don't leave it until January.
Getting into the application
- Open the IRIS Application for TCC page and choose Access IRIS Application for TCC.
- Sign in (or create your account) and, on Select Your Organization, choose Individual. Keep choosing Individual until the application is Completed.
- On the e-Services application page, open New Application and select IRIS Application for TCC.
The application, page by page
| Page | What you enter |
|---|---|
| Firm Information | Business structure, EIN, legal name and DBA, whether you'll use the Combined Federal/State Filing Program, phone, and a physical business address (a P.O. box is only allowed as the mailing address). |
| Application Details | Your role (Issuer or Transmitter, plus Software Developer if it applies; you can't pick both Issuer and Transmitter), the forms you'll file, and the transmission method: Portal, A2A or both. Each role and method gets its own TCC. |
| Software Packages | Software Developers only: one entry per package (Online, Commercial off-the-shelf or In-house), with name, URL, tax year, forms, and whether it supports CF/SF and corrections. Each gets a Software ID. |
| Authorized Users | Responsible Officials, Authorized Delegates and Contacts, each with SSN or ITIN, date of birth, citizenship, title, email and phone. |
| Application Comments | Optional notes for the IRS. |
| Application Summary | Check everything. Once approved, your TCCs (and Software IDs) appear here. |
| Application Submission | Every Responsible Official signs with their 5-digit PIN and accepts the Terms of Agreement. |
Who's who on the application
- Responsible Officials (ROs) have authority over the business, sign the application and are the IRS's first point of contact. At least two (one for a sole proprietorship, S corporation or single-member LLC). An RO can also be a Contact.
- Authorized Delegates (ADs) are optional, up to two. ROs authorize them to maintain the application and transmit returns. An AD can't also be an RO, and can't sign the first application.
- Contacts should be available daily for IRS questions. At least two (or one for the small structures above). The IRS's tutorial gives the maximum as both 50 and 250.
Application statuses
| Status | Means |
|---|---|
| Saved | Started but not submitted. Come back to it from your Individual profile. |
| Signature Required | Some Responsible Officials haven't signed yet. |
| Submitted Pending Review | All ROs have signed; the IRS is reviewing it. |
| Resubmission Required | The IRS needs changes; fix them and sign again. |
| Completed | Approved. Your TCCs are on the Application Summary page, and a confirmation letter follows by mail. |
After approval
- Your TCC is five characters starting with "D", and appears on the Application Summary page before the mailed confirmation arrives.
- A2A Issuer and Transmitter TCCs start in Test status until you pass a communication test; Software Developer TCCs stay in Test.
- Changing the DBA, roles or software package types means the ROs have to sign again. You can reset a PIN from the Modify PIN tab.
- A TCC that isn't used for three years is deleted and can't be reactivated.
Next: file in the IRIS Taxpayer Portal, or turn a spreadsheet into upload-ready rows with the IRIS CSV builder.
Related tools
- Why you need it now: FIRE to IRIS.
- Software developers: the IRIS A2A guide and API Client ID guide.
Sources
- IRS: IRIS Application for TCC
- IRS Publication 5903, IRIS Application for TCC tutorial (Rev. 12-2024)
- IRS Publication 5717, IRIS Taxpayer Portal User Guide (Rev. 9-2026), section 2
- IRS Publication 5718, IRIS A2A specifications, section 1.3
- IRS: IRIS frequently asked questions (PDF)
- IRS: FIRE retirement dates
Questions
IRIS TCC questions
How do I apply for an IRIS TCC?
Go to the IRIS Application for TCC page on IRS.gov, sign in to e-Services, choose Individual on the Select Your Organization page, and start a New Application, IRIS Application for TCC. Complete the firm, role, user and summary pages, then every Responsible Official signs with a 5-digit PIN.
Can I use my FIRE TCC for IRIS?
No. IRIS TCCs are separate and start with the letter D. FIRE and AIR TCCs aren't accepted in IRIS, and the IRS is no longer taking new FIRE TCC applications.
How long does an IRIS TCC take?
The IRS says to allow up to 45 days (its tutorial says 45 business days), although its FAQ notes many are processed within about 24 hours. Apply well before you need to file.
Who has to be on the application?
At least two Responsible Officials and two Contacts, or one of each for a sole proprietorship, S corporation or single-member LLC. Authorized Delegates are optional, up to two. Everyone listed needs an IRS account verified with ID.me first.
Do I need an EIN to apply?
Yes. The IRIS Application for TCC asks for the firm's EIN; an SSN or ITIN isn't accepted for the business.
Do I need a TCC if I use an e-file provider?
No. An authorized e-file provider files with the IRS under its own credentials, so you don't apply for a TCC at all.
File this season without a TCC
EFileForMe is an authorized e-file provider: create a free account, enter or import your 1099s, and we file them with the IRS. No application, no ID.me for your officers, no 45-day wait.