Thursday, July 2, 2026

No. 2026-08: Now Available: Foreign Filer Transmitter Control Code Registration System

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FATCA News & Information July 2, 2026

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Issue Number:  2026-08

Now Available: Foreign Filer Transmitter Control Code Registration System

The Internal Revenue Service (IRS) is announcing that the new Foreign Filer Transmitter Control Code (TCC) Registration System is now available. The Foreign Filer TCC Registration System will allow certain foreign filers to obtain a TCC and submit their information returns electronically through the International Data Exchange System (IDES).

Background

As previously announced, the long-standing Filing Information Returns Electronically (FIRE) system will be retired this calendar year, with the Information Returns Intake System (IRIS) becoming the platform for returns required to be filed electronically in 2027. While IRIS modernizes the filing process, its enhanced access and authentication requirements may limit access for certain foreign filers whose authorized users do not have a U.S. taxpayer identification number, such as a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).

To address this system limitation, the IRS developed the Foreign Filer TCC Registration System, which allows foreign filers with authorized users that do not have a SSN or ITIN, to obtain a TCC Global Intermediary Identification Number (GIIN) and TCC for IDES enrollment, enabling them to electronically transmit Forms 1042-S, applicable Forms 1099, and other information returns through IDES.

Important Note for Filers of Information Returns with Authorized Individuals that have U.S. TINs

Filers of information returns with authorized users that have a U.S. TIN such as an SSN or ITIN, must not use the new Foreign Filer TCC Registration System. Instead, they are required to apply for a TCC through the IRIS Application for TCC and transmit the applicable information returns through IRIS.

Access Requirements

Access to the Foreign Filer TCC Registration System requires signing in via Login.gov or ID.me. If you do not already have an account with one of these providers, you can create one directly from the Foreign Filer TCC Registration System homepage.

The email address used for Login.gov or ID.me must match the account email address for the responsible officer or point of contact on the Foreign Filer TCC Registration account.

Foreign Filer TCC Registration Process

Users of the Foreign Filer TCC Registration System are required to:

  • Create a new Foreign Filer TCC account to receive a Foreign Filer ID;
  • Complete registration to obtain a TCC GIIN;
  • Request a TCC once the TCC GIIN is issued; and
  • Enroll in IDES to transmit information returns electronically.

For a quick reference on the Foreign Filer TCC Registration see Publication 6167, Foreign Filer Transmitter Control Code (TCC) Registration - Quick Steps.

Resources

Coming Soon

  • Foreign Filer TCC Registration User Guide
  • Foreign Filer TCC Registration Webinar

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No. 2026-07: Now Available: Foreign Filer Transmitter Control Code Registration System

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e-News for Withholding Agents

July 2, 2026

Issue Number:  2026-07

Now Available: Foreign Filer Transmitter Control Code Registration System

The Internal Revenue Service (IRS) is announcing that the new Foreign Filer Transmitter Control Code (TCC) Registration System is now available. The Foreign Filer TCC Registration System will allow certain foreign filers to obtain a TCC and submit their information returns electronically through the International Data Exchange System (IDES).

Background

As previously announced, the long-standing Filing Information Returns Electronically (FIRE) system will be retired this calendar year, with the Information Returns Intake System (IRIS) becoming the platform for returns required to be filed electronically in 2027. While IRIS modernizes the filing process, its enhanced access and authentication requirements may limit access for certain foreign filers whose authorized users do not have a U.S. taxpayer identification number, such as a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).

To address this system limitation, the IRS developed the Foreign Filer TCC Registration System, which allows foreign filers with authorized users that do not have a SSN or ITIN, to obtain a TCC Global Intermediary Identification Number (GIIN) and TCC for IDES enrollment, enabling them to electronically transmit Forms 1042-S, applicable Forms 1099, and other information returns through IDES.

Important Note for Filers of Information Returns with Authorized Individuals that have U.S. TINs

Filers of information returns with authorized users that have a U.S. TIN such as an SSN or ITIN, must not use the new Foreign Filer TCC Registration System. Instead, they are required to apply for a TCC through the IRIS Application for TCC and transmit the applicable information returns through IRIS.

Access Requirements

Access to the Foreign Filer TCC Registration System requires signing in via Login.gov or ID.me. If you do not already have an account with one of these providers, you can create one directly from the Foreign Filer TCC Registration System homepage.

The email address used for Login.gov or ID.me must match the account email address for the responsible officer or point of contact on the Foreign Filer TCC Registration account.

Foreign Filer TCC Registration Process

Users of the Foreign Filer TCC Registration System are required to:

  • Create a new Foreign Filer TCC account to receive a Foreign Filer ID;
  • Complete registration to obtain a TCC GIIN;
  • Request a TCC once the TCC GIIN is issued; and
  • Enroll in IDES to transmit information returns electronically.

For a quick reference on the Foreign Filer TCC Registration see Publication 6167, Foreign Filer Transmitter Control Code (TCC) Registration - Quick Steps.

Resources

Coming Soon

  • Foreign Filer TCC Registration User Guide
  • Foreign Filer TCC Registration Webinar

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Stay informed wherever you are with convenient text message updates. Some IRS topics like IRS Newswire and QuickAlerts are available for text subscription, giving you faster access to important information through a new, easy-to-use communication channel.

Additional topics will be added throughout the year, expanding the information you can receive by text.

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No. 2026-06: Now Available: Foreign Filer Transmitter Control Code Registration System

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Qualified Intermediaries News

July 2, 2026

Issue Number:  2026-06

Now Available: Foreign Filer Transmitter Control Code Registration System

The Internal Revenue Service (IRS) is announcing that the new Foreign Filer Transmitter Control Code (TCC) Registration System is now available. The Foreign Filer TCC Registration System will allow certain foreign filers to obtain a TCC and submit their information returns electronically through the International Data Exchange System (IDES).

Background

As previously announced, the long-standing Filing Information Returns Electronically (FIRE) system will be retired this calendar year, with the Information Returns Intake System (IRIS) becoming the platform for returns required to be filed electronically in 2027. While IRIS modernizes the filing process, its enhanced access and authentication requirements may limit access for certain foreign filers whose authorized users do not have a U.S. taxpayer identification number, such as a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).

To address this system limitation, the IRS developed the Foreign Filer TCC Registration System, which allows foreign filers with authorized users that do not have a SSN or ITIN, to obtain a TCC Global Intermediary Identification Number (GIIN) and TCC for IDES enrollment, enabling them to electronically transmit Forms 1042-S, applicable Forms 1099, and other information returns through IDES.

Important Note for Filers of Information Returns with Authorized Individuals that have U.S. TINs

Filers of information returns with authorized users that have a U.S. TIN such as an SSN or ITIN, must not use the new Foreign Filer TCC Registration System. Instead, they are required to apply for a TCC through the IRIS Application for TCC and transmit the applicable information returns through IRIS.

Access Requirements

Access to the Foreign Filer TCC Registration System requires signing in via Login.gov or ID.me. If you do not already have an account with one of these providers, you can create one directly from the Foreign Filer TCC Registration System homepage.

The email address used for Login.gov or ID.me must match the account email address for the responsible officer or point of contact on the Foreign Filer TCC Registration account.

Foreign Filer TCC Registration Process

Users of the Foreign Filer TCC Registration System are required to:

  • Create a new Foreign Filer TCC account to receive a Foreign Filer ID;
  • Complete registration to obtain a TCC GIIN;
  • Request a TCC once the TCC GIIN is issued; and
  • Enroll in IDES to transmit information returns electronically.

For a quick reference on the Foreign Filer TCC Registration see Publication 6167, Foreign Filer Transmitter Control Code (TCC) Registration - Quick Steps.

Resources

Coming Soon

  • Foreign Filer TCC Registration User Guide
  • Foreign Filer TCC Registration Webinar

Back to top


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Stay informed wherever you are with convenient text message updates. Some IRS topics like IRS Newswire and QuickAlerts are available for text subscription, giving you faster access to important information through a new, easy-to-use communication channel.

Additional topics will be added throughout the year, expanding the information you can receive by text.

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QuickAlerts - New Modernized e-File (MeF) Business Returns Schema and Business Rules are Available

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QuickAlerts for Tax Professionals

July 3, 2026

Subject: New Modernized e-File (MeF) Business Returns Schema and Business Rules are Available. 


Attention: Software Developers, Return Transmitters and Authorized IRS e-file Providers/EROs.

Tax Years 2025, 2026, and 2027/Processing Year 2027 Schemas and Business Rules are available.

Current Year Schemas and Business Rules:

  • Form 990x                TY 2026v2.0
  • Form 990T                TY 2026v2.0
  • Form 1041                TY 2026v2.0
  • Form 1065                TY 2026v2.0
  • Form 1120-POL        TY 2026v2.0
  • Form 1120x              TY 2026v2.0
  • Form 8849                TY 2027v2.0

Current Year Schemas and Business Rules: 

  • Form 1120x               TY2026v1.0

Prior Year Schemas and Business Rules:

  • Form 990x                TY 2025v4.3
  • Form 990-T               TY2025v6.2
  • Form 1041                TY2025v5.5
  • Form 1120-POL        TY2025v4.4
  • Form 1120x               TY2025v6.3
  • Form 8849                TY2026v3.0
  • Form 8849                TY2025v3.0

Prior Year Schemas (only):

  • Form 1065                TY2025v5.4

Prior Year Business Rules Change Page (only): 

  • Form 1065               TY2025v5.3
  • Form 1065               TY2025v5.5

Note: If only minor changes occur, Software Developers are not required to use the new version. If the major number changes, all software must reflect the new version.

Please visit the Modernized e-file (MeF) Schemas and Business Rules page on IRS.gov for more information about Schemas and Business Rules.

Software Developers and State organizations may download Schemas and Business Rules from their e-Services mailbox. To access these files, the following is needed:

  • Active e-Services account
  • Listed on an e-File application with the provider option of Software Developer or State
  • Software Developer must have an associated tax type of Forms 990x, 990-T,1041,1065, 1120-POL, 1120x, and 8849.

You may have several messages in your account. Please open all of them to find the set you would like to download. After 60 days the messages are purged. If you have the appropriate role and do not have these files available for download within 48 hours, please contact the MeF Mailbox with the Company Name, ETIN and Schema Package(s) with Tax Year needed.

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If you have an idea or a question related to QuickAlerts you can contact us by e-mail. Submissions which are not related to QuickAlerts will not be processed. If you have tax related questions you should pursue normal customer service channels provided on IRS.gov.

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QuickAlerts - Form 1040 Series Business Rules and Schema are available for Tax Year 2026

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QuickAlerts for Tax Professionals

July 2, 2026

Subject: Form 1040 Series Business Rules and Schema are available for Tax Year 2026


Attention: Software Developers, Return Transmitters and Authorized IRS e-File Providers/EROs

Tax Year 2026/Processing Year 2027, Business Rules and Schema:

  • Form 1040 Series 2026v2.0
  • Form 2350 2026v2.0
  • Form 4868 2026v2.0
  • Form 9465 CUv29.0

Software Developers and State organizations may download Modernized e-File (MeF) schemas and business rules from their e-Services mailbox. To access these files, you must have:

  • An active e-Services account
  • An e-File application with the Software Developer or State provider option with the associated tax type of 1040, 2350, 4868, 56 or 9465

Please visit the Modernized e-File (MeF) Schemas and Business Rules page on IRS.gov for more information about MeF Schemas and Business Rules.

You may have several messages in your account. Please open all of them to find the set you would like to download. After 60 days the messages are purged. If you have the appropriate role and do not have these files available for download within 48 hours, please contact MeF Mailbox with the Company Name, ETIN and schema package(s) with tax year needed.

Back to Top


Thank you for subscribing to QuickAlerts for Tax Professionals, an IRS e-mail service.

If you have an idea or a question related to QuickAlerts you can contact us by e-mail. Submissions which are not related to QuickAlerts will not be processed. If you have tax-related questions you should pursue normal customer service channels provided on IRS.gov.

If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe.

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