How to get an IRIS TCC
You need an IRIS Transmitter Control Code (TCC) before you can file a single 1099 in the IRIS Taxpayer Portal. FIRE TCCs do not carry over, and the IRS asks you to allow up to 45 days, so apply well before your January deadline.
45 daysmaximum processing time the IRS asks you to allow
D····a 5-character TCC that starts with the letter D
$0the application and the portal are free
What you need before you start
- An EIN for the business. Publication 5717 says the application does not accept an SSN or ITIN for the firm.
- The legal business name, business structure and any DBA name.
- A physical business address (not a PO box) and a business phone number.
- For each Responsible Official, Contact and Authorized Delegate: SSN or ITIN, date of birth, email, title and phone.
- An IRS online account with identity verification for every person on the application. The IRS asks you to have everyone create their account before you add them.
Issuer or transmitter?
| Role | Who it is for |
|---|---|
| Issuer | A business filing only its own returns. The EIN on the returns must match the EIN on the TCC application. |
| Transmitter | Bookkeepers, CPAs and anyone filing for more than one business. One transmitter TCC covers every client. |
Pick transmitter if you might ever file for another business. IRIS business rule S1H048 rejects a submission with more than one business when the TCC is not a transmitter TCC.
Step by step
- Go to the IRIS Application for TCC page on irs.gov and select Access IRIS application for TCC.
- Sign in or create your IRS account.
- On Select Your Organization, choose Individual. Keep choosing Individual to reopen the saved application until it is completed.
- Select New Application, then IRIS Application for TCC.
- Enter the firm details, people and role. Under forms, include the 1099 series. Under transmission method, tick Portal.
- To file state copies through the Combined Federal/State Filing program, select it now and give consent. You cannot use it without this step.
- Every Responsible Official signs with their 5-digit PIN and accepts the terms. The application is processed only after all of them sign.
- Check the Application Summary page. When the status is Completed, the TCC appears there, and a letter goes out by mail.
Things that catch people out
- FIRE, A2A, AIR and PBBA TCCs do not work in the portal. The portal needs its own IRIS Taxpayer Portal TCC.
- Unused TCCs are deleted. A TCC unused for three years in a row is deleted and cannot be reactivated.
- A new EIN needs a new application. This includes changing from a sole proprietorship to a corporation.
- Do not file the same returns in two systems. Duplicate filings can bring penalty notices.
- Stuck in "Submitted Pending Review" for more than 45 days? Call the IRIS help desk at 866-937-4130.
Once you have the TCC, see how to upload a CSV to IRIS and prepare your files with the IRIS CSV tool.
Frequently asked questions
Can a sole proprietor without an EIN get an IRIS TCC?
Publication 5717 says the application does not allow an SSN or ITIN for the firm, so the business needs an EIN. You can get an EIN free from the IRS online.
How long does the IRIS TCC take?
The IRS says to allow up to 45 calendar days. If the application is still Submitted Pending Review after 45 days, contact the help desk.
Can I use my FIRE TCC in IRIS?
No. FIRE TCCs and IRIS TCCs are separate, and FIRE takes its last returns on November 19, 2026.
Do I need a separate TCC for each client?
No. Apply once with the transmitter role and use that TCC for every business you file for.
Sources
- IRS Publication 5717, IRIS Taxpayer Portal User Guide (Rev. 9-2026)
- IRS news release IR-2026-99: Information return e-file system transitioning to a new platform (Aug. 24, 2026)
- IRS IRIS Working Group meeting slides, February 11, 2026 (known issues)
Last reviewed November 1, 2026.