Obtaining a Transmitter Control Code (TCC)
Instructions:
- If the user already has a TCC for 1099 filing, they will need an additional TCC for e-filing 1042-S.
- The TCC for form 1042-S always begins with "22" and may not be used for regular 1099 series e-Filing.
- Remember, the 1042-S e-Filing must be done by March 15th, not March 31.
- If the user has multiple 1042-S companies, they only need one TCC for 1042-S forms, see below.
Please Note:
- The IR Application will need to be filled out in order to obtain a Transmitter Control Code (TCC) for e-Filing to the IRS. The Transmitter is the person or firm who is authorized to send a electronic file to the IRS via internet.
- For futher information on the IR Application and the ID.me process, please refer to the link provided: 1099Express.com/Annual Warning
- Paper filers are not required to obtain a TCC. The trasmitter may, or may not be, the Filer. For example, the transmitter might be a CPA firm who transmits for several client companies.
- If the user has multiple 1042-S companies that need to be filed, they do not require multiple TCC's. Do not obtain a TCC for each company.
- The TCC can be used this year and subsequent years. As long as the user complies to the IRS's IR application requirments.
Also see: Contacting Us or Contacting the IRS.