New IRIS TCC Required for Electronic Filing of Information Returns

If you are currently filing or interested in electronic filing information returns (i.e. 1099’s), the IRS requires that a new TCC number be obtained for the IRIS (Information Returns Intake System)(If you have already obtained an IRIS TCC number disregard this email). 

The current FIRE system will be retired in December 2026. TCC numbers issued for the FIRE system will not be valid for use in the new IRIS platform.

HOW TO APPLY FOR AN IRIS TCC:

You can apply for your new IRIS TCC by logging into your IRS e-Services account and submitting the application.

For step-by-step instructions, the IRS has created a helpful tutorial:

STEP-BY-STEP INSTUCTIONS HERE

We recommend downloading this PDF so you can easily reference it while completing the application.

After you have reviewed the tutorial the Direct link to the IRIS TCC Application is below:

IRIS TCC APPLICATION

IMPORTANT TIMING INFORMATION:

Information returns are typically due January 31st each year. We recommend applying well before the filing season to avoid any issues.

Expected Processing Time – Many applicants receive their IRIS TCC within just a few days. However, the IRS advises allowing up to 45 days for processing, especially during peak tax seasons.

FACTORS THAT CAN AFFECT PROCESSING TIME:

  1. ID.me Verification – You must have a verified ID.me account. New accounts or multi-factor authentication can take up to 72 hours to fully register in the system.
  1. Authorized Users – All authorized users listed on the application must have verified ID.me accounts.
  1. Responsible Official (RO) – The IRS requires a Responsible Official. Sole proprietors can now use single-owner applications.
  1. IRS Review – Once submitted, the IRS reviews the application and mails the TCC to the Responsible Official (it can also be viewed online once approved).

SUMMARY:

This was the last year the IRS FIRE system will be available. You will need a new IRIS TCC number to file electronically in 2027 and beyond. You will not be able to file any tax year 2026 1099’s using the FIRE system. Applying early, completing ID.me verification, and ensuring all information is accurate will help you receive your TCC on time.