New IRS TCC Requirements for Existing TCCs

First, some good news:

This year the IRS WILL FORWARD form 1099-NEC to the states! The IRS has more information in Pub 1220 Section 12.

Now the bad news:

When you attempt to login to the IRS FIRE site to e-file, you will likely have a problem. We suggest that you solve this problem now. Do not wait untill January to try and fix this! This is just another roadblock you need to overcome to avoid late filing penalties.

Start testing now!! Please go to the now and create a new account using the information below to test your login. The TEST site is open from November 3rd until December 3rd.

The problem is that the IRS now will require that you enter your TCC Holder's Business/Company name when you login.

The TCC Holder's Business/Company Name is not hard to know, but the IRS has modified your business name and to login, you must match the IRS's spelling.

IRS minimum rules:

  • Remove all periods ('.') and commas (',').
    Example using 'YourName, Inc.':
    • YourName Inc
    • YourNameInc

IRS full spelling rules:

  • Legal Characters: A-Z, a-z, 0-9, slash ('/'), percent ('%'), hyphen ('-'), parentheses ('(' or ')'), ampersand ('&'), and single space (' ').
  • Illegal Characters: leading space, trailing space, adjacent spaces, and all other symbols.

Note: Capitalization should not matter when entering the Company Name.

IRS FIRE login page.

Errors when logging in:

  • Information provided is not correct: The TCC, EIN, and/or Company Name does not match the IRS's records.
    • Please verify that the TCC, EIN are correct for the company. If they are read the next bullet.
    • The Company Name not match what the IRS has on record, you have 3 options:
      • Try making sure that all Illegal Characters as stated above are removed.
      • Finding the documentation received from the IRS when you got your TCC.
      • Contact the IRS directly. This option may not be viable as depending on when you try, the IRS may not be taking calls.
  • Username or Password invalid: Either your username and password are incorrect or you need to 'Create New Account' with your existing information.
    • If you get this error and you know that the Username and Password you entered are correct, please continue with the below instructions.

If your login attempt fails, start over and choose 'Create New Account' (on the left menu) using your existing TCC, EIN, and Company Name. You will then need to fill out a new UserID and Password.

IRS FIRE login page.

The TCC, EIN, and Company Name should be the same as you tried with the login. If the TCC, EIN, and/or Company Name do not match the IRS's records on the 'Create New Account' page, you should see the error 'Cannot find associated company information'. The address information will be greyed out and you will be unable to enter any information in some of the required boxes. You will need to go back to the 'Create New Account' page and make sure that the TCC, EIN, and Company Name are correct.

Deadline Warnings

Form 1099-NEC must be filed to the IRS (either on paper or e-filed) by January 31, 2022. There are no extensions of time for 1099-NEC. Please see IRS Deadlines and IRS Penalties for more information.

Rules for 1099-NEC Box 1 and 1099-Misc are here (see page 7 for NEC):

Except 1099-NEC, all other 1099 series can get an automatic 30 day extension of time to e-file if applied for. Note: A paper extension on Form 8809 is available, but will likely be denied. The excuse must be a 'catostrophic event', such as a hurricane or pandemic.

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