Audience: Payroll Industry, Tax Professionals, Small Business and Self Employed, Tax Exempt and Government Entities, Financial Institutions The August 1, 2023, deadline to initiate your application to claim your Transmitter Control Code (TCC), obtained prior to September 26, 2021 (also known as a legacy TCC), has passed. If you did not complete your application by the deadline: - You may use your existing TCC to transmit or retrieve your Filing Information Returns Electronically (FIRE) System file status information for tax years 2021 and 2022, until November 26, 2023.
- Beginning January 2024, you will no longer be able to electronically file using your legacy TCC. Exception: If you are a non-U.S. customer filing Form 1042-S, and could not complete your application by August 1, 2023, your Form 1042-S TCC will remain available for filing.
- You have 90 days from the initial saved date to sign and complete an application that was saved by August 1, 2023. You must request all form types needed. If you delete a saved application to start over, you risk your ability to claim your existing TCC(s).
If you have the requirement to e-file, you must complete an IR Application for TCC to obtain new TCCs. Starting tax year 2023, if you have 10 or more information returns, you must file them electronically. Find details on final e-file regulations on IRS.gov. 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. |
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