Can I Still Register for a New Transmitter Control Code (TCC)?

Kelly Conner
December 6, 2023

This blog was last updated on December 6, 2023

A transmitter control code (TCC) is necessary for businesses electronically submitting information returns to the IRS. We’ve previously discussed how recent changes now require organizations to re-register for a TCC ahead of tax year 2023 filings. However, some filers may not receive active TCCs before their first filing deadline.

On average, the IRS claims that it takes up to 45 days for a new TCC to be processed. Currently, we are just shy of 60 days from the first information return filing deadline. This means, theoretically, there is still enough time to apply for a new TCC with the IRS using their new IR application.

However, as we approach the filing season, and businesses learn about TCC application requirements, the IRS has been flooded with last minute TCC requests. We are hearing from the industry that the “up to 45 day” average the IRS has communicated is no longer the norm and it is taking quite a bit longer. But what does that mean for businesses?

What does this mean for filers with inactive or outdated TCCs?

If you find yourself not having an active TCC when preparing to file your information returns, you may be starting to wonder what your options are. First of all, electronic filing of information returns without an active TCC is impossible. The IRS now requires electronic filings for organizations submitting 10+ information returns across all returns filed, which means filing via paper is not an option and you’ll be subject to large fines for filing via the incorrect filing method. The only other option for those that do not have an active TCC would be to seek out a provider that utilizes its own TCC to file on their behalf. Note: not all providers operate this way. Some providers will file on your behalf but will still require you to use your own TCC rather than using theirs.

Which IRS systems and filings require a TCC?

It’s important to remember that TCCs are required for utilizing the Filing Information Returns Electronically (FIRE) system, Affordable Care Act Information Returns (AIR) system and the new Information Returns Intake System (IRIS).

  • Form types filed through FIRE or IRIS: 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA or W-2G
  • Form types filed through AIR: 1094 and 1095

How can Sovos help?

Sovos offers solutions and services that electronically file with both the IRS FIRE and AIR systems and that utilize Sovos TCCs. This means organizations do not have to worry about applying for new TCCs last minute, wondering if their new TCC has been approved and issued on time. Other benefits of utilizing Sovos’ TCCs include not having to:

  • Race against the clock to get a new TCC
  • Put your company at risk of receiving penalties by resorting to non-compliant paper filings
  • Create an ID.me account requiring identity verifications
  • Appointing two Responsible Officers to your applications

Take Action

Connect with our team today to learn more about how Sovos can help with the new TCC requirements.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.

Author

Kelly Conner

Kelly Conner is the Director, Product Marketing for Tax & Regulatory Reporting at Sovos. She has been with Sovos for 8 years and is responsible for directing a team that establishes the marketing strategy and direction for Sovos’ 1099, Affordable Care Act, Unclaimed Property, and Statutory Reporting solutions based on industry and client needs. Previously at Sovos, Kelly served as a customer service representative, where she serviced Sovos’ largest customers with unique tax reporting requirements. Kelly holds degrees in Marketing and Communication Studies from the University of Wisconsin-La Crosse.
Share this post

2025 tax filing season
North America Tax Information Reporting
November 21, 2024
Top 5 FAQs to Prepare for the 2025 Tax Filing Season

This blog was last updated on November 21, 2024 While “spooky season” may be over for most of us, the scariest time of year for many businesses is right around the corner: tax filing season. As they brace themselves for the flood of forms, regulatory updates, and tight deadlines, the fear of missing a critical […]

dtc shipping law updates
North America ShipCompliant
November 13, 2024
DtC Shipping Laws: Key Updates for Alcohol Shippers

This blog was last updated on November 13, 2024 When engaging in direct-to-consumer (DtC) shipping of alcohol, compliance with different state laws is paramount and so keeping up with law changes is critical. In 2024, the rules in several states for DtC have already been adjusted or will change soon. Here is a review of […]

sales tax vs. use taxes
North America Sales & Use Tax
November 8, 2024
Sales Tax vs. Use Tax, Explained. Who Reports What, and When?

This blog was last updated on November 19, 2024 One of the core concepts in sales tax compliance is also one of the most frequently misunderstood: the differences between sales tax and use tax. These tax types may look similar on the surface, but knowing the differences is essential for staying compliant and avoiding costly […]

2025 bond project
North America Tax Information Reporting
November 4, 2024
2025 NAIC Bond Project – The Insurer’s Guide

This blog was last updated on November 14, 2024 The regulatory landscape for insurance companies is undergoing significant changes with the Principles-Based Bond Project which is set to take effect on January 1, 2025. These changes, driven by the National Association of Insurance Commissioners (NAIC), will impact how insurance companies classify and value bond investments, […]

E-Invoicing Compliance EMEA VAT & Fiscal Reporting
November 1, 2024
VAT in the Digital Age Approved in ECOFIN

This blog was last updated on November 7, 2024 The long-awaited VAT in the Digital Age (ViDA) proposal has been approved by Member States’ Economic and Finance Ministers. On 5 November 2024, during the Economic and Financial Affairs Council (ECOFIN) meeting, Member States unanimously agreed on adopting the ViDA package. This decision marks a major […]