Audience: Payroll Industry, Tax Professionals, Small Business and Self Employed, Tax Exempt and Government Entities, Financial Institutions If you obtained your TCC prior to September 26, 2021 (also known as a legacy TCC), and you have not completed an Information Returns (IR) Application for TCC, you will not be prepared to electronically file via the Filing Information Return Electronically (FIRE) System in January 2024. If you did not complete your application by August 1, 2023: - You may use your existing (legacy) 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 or Form 1099 series information returns, your TCC(s) will remain available for filing.
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 - Go to the IR Application for TCC page.
- Validate your identity – sign in to your existing ID.me account or create your new ID.me account.
- Complete the online application.
Note: Until the application is in 'Completed' status, you must select 'Individual' on the 'Select Your Organization' page. FIRE and IRIS are independent systems, they each have their own application process and TCC. The TCCs are not interchangeable. You decide which system best meets your needs. |
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