New IRS TCC Requirements for Tax Year 2022

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 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 with the IRS to create an account.  If you are needing details about the IRS, 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 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 link provided below.


Deadline Warnings

Form 1099-NEC must be filed to the IRS (either on paper or e-filed) by January 31. 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.

Process for the IRS account

1. Once on the IRS sign-in page. Please select ‘Create an Account’ green outlined box.

create a new account

2. From there you will be directed to an IRS page that will require you to add your e-mail and password. Make sure to accept the Terms of Service and Privacy Policy and click the ‘create account’ blue box.

3. You will be sent a link to confirm your e-mail address. Check your e-mail for a code and enter it on the prompted page.

4. After you have confirmed your e-mail, you will be prompted to select one of the following options for MFA (multifactor authentication). The process we suggest is through Text/Phone call and select Text message.

5. If you choose Text/Phone call you will receive a 6-digit verification code, you will then type in the code provided into the delegated box.

6. Once you have confirmed your phone number you will need to verify your identity. You will be given various choices for ID (State ID, Passport, passport card, etc.). Upon selection you will need to upload a photo of your ID of choice. If you select take a photo you will be sent a link through Text message and you will be able to upload it that way.

7. The next step will be verifying you are the person on the ID, you will be sent a link through your text messages to scan your face through BIOMETRICS. Make sure to follow the instructions so that it can scan properly.

8. After your identity has been verified, you will need to provide your date of birth and your SSN.

9. After you have completed this process your IRS account will be complete, and you will be transferred to your taxpayer account so you may complete the IR application.

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