Audience: Payroll Industry, Tax Professionals, Small Business and Self Employed, Tax Exempt and Government Entities, Financial Institutions The IRS is aware that non-U.S. individuals who are acting on behalf of their non-U.S. employer (e.g., Foreign Entities, Foreign Financial Institutions, Qualified Intermediaries, etc.) may not be able to complete the Filing Information Returns Electronically (FIRE) Information Returns (IR) Application for Transmitter Control Code (TCC). 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 TCCs, you must complete an IR Application for TCC by August 1, 2023. To complete an IR application for TCC - Validate your identity using the current IRS Credential Service Provider (CSP).
- Log into the IR Application for TCC.
- Complete the online application.
Note: Until the application is in 'Completed' status, you must select 'Individual' on the 'Select Your Organization' page. Visit Filing Information Returns Electronically (FIRE), 'What's New' – IR TCC Application for FIRE, for more information. |
No comments:
Post a Comment