Issue Number: 2026-06Now Available: Foreign Filer Transmitter Control Code Registration SystemThe 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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