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
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.