IRIS TCC application for former FIRE filers

To e-file 1099s in IRIS you need an IRIS Transmitter Control Code (TCC). Current FIRE users must complete an IRIS Application for TCC to file tax year 2026 returns^[1], and the IRS says to allow 45 days for processing^[4].

Who starts it, and what it asks for

A Responsible Official (RO) must start the application^[4]. Most businesses need at least two ROs and two contacts; sole proprietorships, S corporations and single-member LLCs need at least one of each^[14].
You need the business EIN, legal name, addresses and phone numbers, the forms you will file and the transmission method(s)^[14].
For each authorized user: SSN or ITIN, date of birth and U.S. citizenship, and contact details^[14].
Choose a role: Issuer (your own company's returns), Transmitter (other businesses' returns too) or Software Developer. You cannot pick both Issuer and Transmitter^[14].
All ROs sign the submission page with a 5-digit PIN^[14].

After you apply

If approved, the business gets a five-character alphanumeric TCC, and a separate TCC for each role and transmission method^[4].
You can view and use the TCC before the acceptance letter arrives by mail^[14].
The IRIS Taxpayer Portal TCC can only be used for IRIS^[5].
Government agencies sharing one EIN can have only one IRIS Application for TCC; the IRS gives a contact for that case on its application page^[13].

Start here: IRS IRIS application for TCC, and read Publication 5903 first^[13].

Then: your file

A TCC lets you into the portal; it does not change the file your system writes. If that is still a FIRE (Pub 1220) file, see how to convert it to IRIS CSV.

Get the FIRE to IRIS Converter: $49, one-time
Single offline HTML file. Your file never leaves your computer.

Sources

IRS pages checked 2026-11-14. Not affiliated with the IRS. Not tax advice.