You must have a
transmittal control code or TCC number in order to file information
returns electronically to the IRS. To apply for a TCC number, just
download, fill out and submit IRS Form 4419. New users are required to
submit Form 4419,
Application for Filing Information Returns Electronically, to IRS/ECC-MTB at
least
15 days before the due date of the return(s) for current year
processing. Upon approval, a five-character alpha/numeric Transmitter
Control Code (TCC) will be assigned. IRS/ECC-MTB uses the TCC to
identify payers/transmitters and to track their files through the
processing system. Once a transmitter is approved to file
electronically, it is not necessary to reapply unless the payer has
discontinued filing electronically for two consecutive years. Payers who
know that the assigned TCC will no longer be used, are requested to
notify IRS/ECC-MTB so these numbers may be reassigned.
ou must have a
Employer Identification Number (EIN) to apply for a TCC number and not a
Social Security Number (SSN). The EIN is a unique nine-digit number
used by businesses that operate in the United States. Any business
entity (which includes, sole proprietors, corporations, partnerships,
non-profit organizations, trusts and estates and government agencies)
may apply for the TCC number which lets you then transmit returns
electronically, but not individuals via a SSN.
If you submit less than 250 information returns per calendar year,
then you are not required to file electronically. If you submit250 or
more information returns, youmust file such returns electronically. This
250 requirement applies separately to each type of form that you are
required to file.
Let's consider two examples. Say you file 400 Forms 1099-MISC and 50 Forms 1099-A. Then you must file all of the Forms 1099-MISC electronically but you are not required to file Forms 1099-A electronically.
Of the 400 1099-MISC forms
that you filed electronically, lets say you need to file 75
corrections. You can file those corrections by paper because the number
of corrections for Form 1099-MISC is less than the 250 filing
requirement. If you filed 250 or more Forms 1099-MISC corrections, then
those must be filed electronically.
Form 8508 is a request for waiver from filing information returns electronically.Only
the person required to file electronically can file Form 8508. A
transmitter cannot file Form 8508 for the payer, unless he or she has a
power of attorney. If you have a power of attorney, attach a letter to
the Form 8508 stating this fact. If your request is not due to undue
hardship, attach a detailed explanation of why you need a waiver.
