For New and Existing TCC holders, as of September of 2021, the IRS has incorporated new security measures. This will include a new system called the IRS ID.me. With this new system you will need to be able to verify your Identity using MFA (multi-factor authentication). Please click here to take you to the ID.me with the IRS to create an account. If you are needing details about the IRS ID.me, there will be a tutorial at the bottom of the page.
The next substantial change the IRS has added, is the removal of the 4419 forms. After creating your ID.me account, all new and existing TCC holders will be required to fill out a new form called the IR application. Within the IR application you will need to incorporate 2 principal persons, as well as any authorized person who will be using your TCC to electronically file through the IRS FIRE site.
It is imperative that you list all parties involved that will be using your company's TCC on your IR application. Upon completing your IR application, the IRS will mail you a letter regarding your TCC.
For those who applied for a new TCC last year and e-File for themselves, there have been no changes since last tax season. If you have all your information from last season, you will be able to log into the FIRE site without issue.
The New IR-TCC application for existing users will be available to fill out between September 25, 2022, through August 1, 2023. Your current TCC will be active until August 1, 2023. It will be imperative to create your IR application by August 1, 2023. After August 1, 2023, any existing TCC holder without a completed IR application will be unable to e-File through the IRS FIRE site.
For more information, please refer to the IRS.gov link provided below.