Definition of Filer and TCC Holder

A FILER (also called a "Company", "Client" or "Payer") is the person or organization who paid the money and is responsible for filing its 1099s to the IRS. Only the FILER can receive penalties, such as late filing penalties. There is no need for a TTC number if the FILER files to the IRS on paper forms (Federal Copy A which must be pre-manufactured "red lined" IRS scanner ready forms).

To enter the FILER information, click on the OPTIONS Menu, then click "Filer/Company Information" (or click the FILER Button). Click the Re-Populate TAB to recall or duplicate previously typed Filer information.

The TTC Holder (or TRANSMITTER) is a person or organization who holds the 5 character Transmitter Control Code (TCC), and handles e-Filing to the IRS, for itself and/or other filers or companies. The TCC Holder is the person or firm who sent in form 4419 application for a Transmitter Control Code, (TCC). Always enter the TCC Holder's TIN (not necessarily the Filers TIN) when entering this information.

To enter the TCC Holder information, click on the OPTIONS Menu, then click "TCC Holder Information" (or click the TCC Holder Button). Click the Re-Populate TAB to recall or duplicate previously typed TCC information.

If you have multiple FILERS, DESIGNATE only ONE ORGANIZATION as the TCC Holder. DO NOT ACQUIRE MULTIPLE TCCs as this is against IRS policy. DO NOT a acquire a TCC for each company. Doing so will make it very difficult to tract your results. Having one TCC will make it possible to track all companies filed on one IRS "File Status Screen".

Example1: Jane is a contract bookkeeper and works for the Jones Company and other organizations. She keeps books and e-files 1099s for the Jones Company, John Jones, Sr., the ABC Company, and the XYZ Company the (the Filers). Each filer has between 10 and 150 form 1099-Misc Forms. Jane filed form 4419 in her company name using her EIN, Company Name, etc. For each Company e-Filed to the IRS, Jane enters her TCC, her SSN, her name, address, etc. as the TCC Holder. The TCC holder information is always the same in each data file for each company, because Jane is the TCC Holder in all cases.

Example2: You have 5 companies. Each filing company has from 50 to 500 1099s to file to the IRS. You request request the 1099 Express Service Bureau to e-File for you. In this case, you need no Transmitter Control Code. 1099 Express will file each company under our TCC. For more information please see Service Bureau.


Related Topics

Entering Payee and Company Data

Importing Data

Printing 1099s

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