To request approval to file information returns electronically, you need to follow these steps:
- Obtain a Transmitter Control Code (TCC):
- Complete Form 4419, Application for Filing Information Returns Electronically (FIRE). This form is used to request authorization to file information returns electronically.
- Mail the completed Form 4419 to the IRS at the following address:
Internal Revenue Service
Information Returns Branch
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
- Alternatively, you can contact the IRS toll-free at 866-455-7438 for assistance or email them.
- Processing Time:
- Submit Form 4419 at least 30 days before the due date of the returns for the current year processing.
- Once approved, a five-character alphanumeric TCC will be assigned to your business. This TCC will be sent via United States Postal Service (USPS) to the address listed on the application.
- Create a FIRE Account:
- After receiving your TCC, you need to create a FIRE Account on the FIRE Test or Production Systems.
- Each user must create their own FIRE Account for the EIN/TCC. Follow these steps to create an account:
- Go to the FIRE System webpage.
- Click "Create New Account."
- Input your TCC, EIN, and Company Name.
- Create a User ID and password.
- Create and verify a 10-digit Personal Identification Number (PIN).
- Create and verify a Secret Phrase.
- Software Requirements:
- Ensure you have the necessary software, a service provider, or an in-house programmer to create the file in the proper format as per the requirements and record layouts specified by the IRS. Scanned, PDF, PNG, TIF, GIF, JPG, Word, and Excel formats are not accepted.
- Testing:
- If you are new to electronically transmitting information returns, it is recommended to submit a test file to ensure your hardware and software are correctly configured. This is especially required if you are participating in the Combined Federal/State Filing (CF/SF) Program for the first time.
By following these steps, you will be able to request approval to file information returns electronically through the IRS FIRE System.
Sources:
Publication 3609
Publication 4810 (11/2023)
Publication 1187 (9/2023)
Publication 3909
Publication 1220 (9/2023)
Publication 3908 (9/2019)
Publication 1239 (9/2023)
