At a Glance
FIRE TCCs and IRIS TCCs are completely separate systems. You cannot use a FIRE TCC to file through IRIS, and you cannot transfer or convert one to the other. If you plan to file directly through IRIS, you must apply for a new IRIS TCC — a process that is typically processed within 45 business days, although times vary. If you use BoomTax, you don't need a TCC at all.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
What Is a Transmitter Control Code (TCC)?
A Transmitter Control Code (TCC) is a unique identifier the IRS assigns to organizations that submit information returns electronically. Think of it as a filing license — it tells the IRS who is transmitting the data, authorizes them to submit on behalf of payers, and links the submissions to a specific organization and its responsible officials.
Every entity that files directly with the IRS needs a TCC. This includes businesses filing their own returns, service bureaus filing on behalf of clients, and software vendors whose applications transmit to the IRS. Without a valid TCC, the IRS will not accept your electronic submission.
Here's what catches many organizations off guard during the FIRE-to-IRIS transition: FIRE TCCs and IRIS TCCs are entirely separate systems. Having a FIRE TCC gives you zero access to IRIS. You must apply for an IRIS TCC from scratch, even if you've been filing through FIRE for decades.
FIRE TCC vs. IRIS TCC: Side-by-Side Comparison
| Aspect | FIRE TCC | IRIS TCC |
|---|---|---|
| System | FIRE (Filing Information Returns Electronically) | IRIS (Information Returns Intake System) |
| Format | 5-character alphanumeric code | Alphanumeric code (assigned through e-Services) |
| Application portal | IRS e-Services → FIRE Application | IRS e-Services → IRIS Application |
| Identity verification | e-Services account only | e-Services account + ID.me verification |
| Suitability review | Yes (historically faster) | Yes — typically processed within 45 business days |
| Background check | Basic check on responsible officials | Enhanced check on all responsible officials and contacts |
| Filing method | Fixed-width text file upload (Pub 1220) | XML via A2A API, CSV via portal, or manual entry |
| Interchangeable? | No — they are completely separate and cannot be exchanged or transferred | |
| Expiration | November 19, 2026, at 3 p.m. ET (FIRE shutdown) | Active indefinitely (subject to IRS review) |
The IRIS TCC Application Process
Applying for an IRIS TCC is more involved than the FIRE TCC process was. Here's what to expect:
Step 1: IRS e-Services Account
You need an IRS e-Services account to apply for an IRIS TCC. If you already have one (from your FIRE TCC), you can use the same login. If not, register for e-Services first. Each responsible official listed on the application needs their own individual e-Services account — shared accounts are not allowed.
Step 2: ID.me Identity Verification
This is the biggest new requirement compared to FIRE. Every responsible official on the IRIS TCC application must complete ID.me identity verification. This involves:
- Creating an ID.me account (or linking an existing one to your e-Services account)
- Uploading a government-issued photo ID (driver's license, passport, or state ID)
- Completing a biometric self-assessment (typically a selfie compared against your ID photo)
- In some cases, completing a video call with an ID.me representative for in-person verification
The ID.me process itself can take anywhere from minutes (if automated verification succeeds) to 1–2 weeks (if a video call is required). Plan accordingly.
Step 3: Submit the IRIS TCC Application
Through e-Services, navigate to the IRIS application and submit your TCC request. You'll need to provide:
- Organization legal name and EIN
- Business address and contact information
- Responsible official(s) — name, SSN, title, and contact information
- Filing role: Transmitter, Issuer (payer/filer), or Software Developer
- Form types you intend to file
For detailed instructions, see our complete guide to getting an IRIS TCC.
Step 4: IRS Suitability Review
After submission, the IRS conducts a suitability review of your organization and its responsible officials. This includes background checks, tax compliance verification, and validation of the information you provided. The IRS says a typical application is processed within 45 business days, although times vary. During filing season (January through March), processing times may be even longer due to volume.
Step 5: TCC Issued
Once approved, you receive your IRIS TCC through e-Services. You can then begin submitting through the IRIS A2A channel or use the TCC in conjunction with the IRIS Taxpayer Portal.
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Managing Multiple TCCs During the Transition
During the transition period (now through November 19, 2026, at 3 p.m. ET), many organizations need to maintain both a FIRE TCC and an IRIS TCC simultaneously:
- FIRE TCC: Needed for filing form types that haven't yet transitioned to IRIS, and for corrections to prior-year filings submitted through FIRE
- IRIS TCC: Needed for 1099 filings (already on IRIS) and for all form types once FIRE shuts down
This dual-TCC period creates administrative overhead. You need to track which TCC is used for which system, ensure both are maintained properly, and train staff on both workflows. This is one of the reasons many organizations choose to use a provider like BoomTax — we maintain the necessary TCCs, and you never need to manage them yourself.
What Happens to FIRE TCCs After the Shutdown?
When the FIRE system stops accepting submissions on November 19, 2026, at 3 p.m. ET:
- FIRE TCCs can no longer be used for submissions. After the final FIRE deadline, they cannot be used to file through FIRE or IRIS.
- There is no conversion or migration path. You cannot convert a FIRE TCC into an IRIS TCC. The two systems have separate databases, separate application processes, and separate approval workflows.
- A FIRE TCC was never usable for the newest forms anyway. The three new TY2026 information returns (1099-LPS, 1098-VLI, and 5498-TA) exist only in IRIS and never had a FIRE filing path.
- FIRE TCC records are retained by the IRS for audit and historical purposes, but they serve no functional purpose after the shutdown.
- If you haven't applied for an IRIS TCC by the shutdown date and you file directly with the IRS, you will be unable to submit any electronic information returns until your IRIS TCC is approved — which could mean missing filing deadlines and incurring penalties.
The BoomTax Alternative: No TCC Required
If you use BoomTax to file your information returns, the entire TCC discussion becomes moot:
- No FIRE TCC needed: BoomTax has held transmitter TCCs since inception
- No IRIS TCC needed: BoomTax maintains IRIS Transmitter TCCs and files on your behalf
- No application process: No e-Services account, no ID.me, no suitability review, no IRS TCC processing
- No TCC management: No tracking which TCC goes with which system, no renewal concerns
- Immediate filing access: Create a BoomTax account and start filing the same day
This is especially valuable for organizations that need to be operational quickly. If you discover in December 2026 that your vendor isn't IRIS-ready and you haven't applied for an IRIS TCC, you're facing a IRS TCC processing with filing deadlines approaching in January. With BoomTax, you can upload your FIRE-format files and file immediately.
TCC Types: Transmitter, Issuer, and Software Developer
Both FIRE and IRIS recognize different TCC roles, though the terminology and application process differ slightly:
| Role | Description | Who Needs It |
|---|---|---|
| Transmitter | Submits electronic files to the IRS on behalf of payers/filers | Service bureaus, e-file providers, organizations filing their own returns |
| Issuer | The payer or filer whose information appears on the returns | Businesses filing their own 1099s, W-2Gs, etc. |
| Software Developer | Develops software that generates IRS-compliant files for submission | Tax software companies, ERP vendors with information return modules |
An organization can hold multiple TCC roles. A service bureau that both files for clients and develops its own software might hold both Transmitter and Software Developer TCCs. In the IRIS system, you select your role(s) during the application process, and the suitability review covers all requested roles.
Frequently Asked Questions
No. FIRE TCCs and IRIS TCCs are completely separate systems maintained in different IRS databases. A FIRE TCC provides no access to IRIS, and there is no way to convert, transfer, or migrate a FIRE TCC to IRIS. You must apply for a new IRIS TCC through the IRS e-Services portal.
Publication 5903 says a typical IRIS TCC application is processed within 45 business days, although times vary. Complete e-Services and ID.me setup first, and allow additional time for A2A credentials and testing. If you need to file without managing a TCC, use an authorized provider such as BoomTax.
Yes, if you are applying for an IRIS TCC to file directly with the IRS. Every responsible official on the application must complete ID.me identity verification, which involves uploading a government-issued photo ID and completing biometric verification. This was not required for FIRE TCCs. If you use BoomTax, ID.me verification is not needed — BoomTax has already completed this process as part of its transmitter authorization.
Your FIRE TCC cannot be used to submit through FIRE after November 19, 2026, at 3 p.m. ET, and it does not work with IRIS. If you need to file corrections for prior years that were originally submitted through FIRE, you'll file those corrections through IRIS going forward.
The IRIS Taxpayer Portal supports manual entry or CSV uploads of up to 100 records per file and requires an IRIS Taxpayer Portal TCC. A2A filing requires an A2A TCC and additional credentials and testing. The simplest way to file without managing your own TCC is to use an IRS-authorized provider like BoomTax.
Next Steps
Author
Ken Ham
Founder at BoomTax
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Passionate about making tax compliance simple so businesses can focus on what matters.
BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.
