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IR Application for TCC: Non-U.S. 1042-S Filers

The IRS is aware that non-U.S. individuals who are acting on behalf of their non-U.S. employer may not be able to complete the Filing Information Returns Electronically (FIRE) Information Returns (IR) Application for Transmitter Control Code (TCC) as the IR Application for TCC requires a Social Security number (SSN) or Individual Tax Identification Number (ITIN) for system access and individual authentication. If you cannot complete your application by August 1, 2023, your Form 1042-S TCC will remain available for filing. The IRS continues to explore other ways for taxpayers to authenticate their identities, including a government-sponsored option.

Non-U.S. entities with an existing Form 1042-S TCC cannot update entity information on their current TCC application. This will not prohibit you from filing; however, you will need to continue accessing the FIRE System using your existing FIRE TCC account information.

If you have other TCCs, such as a TCC for Forms 1099, they will not remain active for filing. To retain those Transmitter Control Codes, you must complete an Information Returns Application for TCC by August 1, 2023. You can log into the IR Application for TCC by Clicking Here

Note: Until the application is in ‘Completed’ status, you must select ‘Individual’ on the ‘Select Your Organization’ page.

The steps for new FIRE TCC applicants

  • Access the IR Application for TCC: The application is available on the FIRE page of the IRS website.
  • Users must validate their identity by either using an existing ID.me account from a state government or federal agency or creating a new ID.me account.
  • Alternatively, users can use their existing IRS username for access.
  • PIN Creation: Users are prompted to create a 5-digit PIN to sign the application if they haven’t already done so.
  • Complete the Application: Applicants need to provide business details such as legal name, employer identification number (EIN), physical location, mailing address, business structure, telephone number, and the types of forms they intend to file electronically.

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This document contains general information only and is not a substitute for accounting, tax, or any other professional advice or services. The information provided is considered accurate at the time of publishing and will not be updated with new regulation requirements.

Comply Connect May 2024 – Issue 11

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