The IRS has provided direction for foreign filers on obtaining transmitter control codes (TCCs), a required element for electronically filing information returns with the agency. Previously, the IRS did not have the capacity to issue TCCs to foreign filers who did not have authorized users with US TINs. Because TCCs are required for electronic filing, this posed a barrier to foreign filers completing their tax obligations.
The IRS now permits foreign filers to obtain a transmitter control code global intermediary identification number (TCC GIIN), permitting them to file their information returns electronically with the agency. Filers with TCC GIINs will file their information returns via IDES (also used for FATCA reporting), rather than filing using the domestic IRIS system.
The IRS has published information and direction for the registration and use of TCC GIINs on its website, linked here.
