Information Returns (IR) Application for Transmitter Control Code (TCC)

ICR 202503-1545-015

OMB: 1545-0387

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2025-03-25
IC Document Collections
IC ID
Document
Title
Status
17232 Modified
ICR Details
1545-0387 202503-1545-015
Received in OIRA 202111-1545-023
TREAS/IRS
Information Returns (IR) Application for Transmitter Control Code (TCC)
Revision of a currently approved collection   No
Regular 04/30/2025
  Requested Previously Approved
36 Months From Approved 05/31/2025
34,808 15,000
11,487 4,950
0 0

The Information Return (IR) Application for Transmitter Control Code (TCC) is used to request authorization to participate in electronic filing of information returns through the Filing of Information Returns Electronically (FIRE) System under the authority of IRC sections 7801, 6011(f), and 6109. Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8596, 8955-SSA, and W-2G may be filed electronically via the FIRE system. Approved applicants will be assigned a TCC, which is a 5-digit alpha numeric code that identifies the business transmitting the electronic returns. Publication 5911 provides a tutorial of the application and includes information about who can apply and how to use the application.

US Code: 26 USC 6042 Name of Law: Returns regarding payments of dividends and corporate earnings and profits
   US Code: 26 USC 6043 Name of Law: Liquidating, etc., transactions
   US Code: 26 USC 6041 Name of Law: Information at source
   US Code: 26 USC 6047 Name of Law: Information relating to certain trust and annuity plans
   US Code: 26 USC 6049 Name of Law: Returns regarding payment of interest
   US Code: 26 USC 6109 Name of Law: Identifying numbers
   US Code: 26 USC 7801 Name of Law: Authority Of Department Of The Treasury
   US Code: 26 USC 6011(f) Name of Law: Promotion Of Electronic Filing
  
None

Not associated with rulemaking

  90 FR 9802 02/18/2025
90 FR 17507 04/25/2025
No

1
IC Title Form No. Form Name
IR Application for TCC

  Total Request Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 34,808 15,000 0 0 19,808 0
Annual Time Burden (Hours) 11,487 4,950 0 0 6,537 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
The IRS has obsoleted the Form 4419 and now collects the information via the IR Application for TCC. The change in burden reflects an update to the number of responses based on data. This increases the number of responses by 19,808 and the burden hours by 6,537 annually due to Agency Estimate.

$0
No
    Yes
    Yes
No
No
No
No
Brenda Hendley 304 579-4806

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
04/30/2025


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