Issue Number:  2026-04

Coming Soon: Foreign Filer Transmitter Control Code Registration System

The IRS is announcing that it has developed a solution to allow certain filers to submit their information returns electronically through the International Data Exchange System (IDES). This update addresses challenges from the transition to the new Information Returns Intake System (IRIS), which has enhanced authentication requirements that may limit access for certain filers. The new solution provides an alternative method to ensure affected filers can continue to meet their obligations in a timely and compliant manner. Additional details on eligibility, access, and implementation will be provided in forthcoming guidance.

Background

The long-standing Filing Information Returns Electronically (FIRE) system will be retired this calendar year, with IRIS becoming the platform for returns required to be filed electronically in 2027. While IRIS modernizes the filing process, it also introduces stricter access and authentication requirements, including the need for filers to have authorized users (individuals that are authorized by the entity as their responsible officers or authorized delegates) that have a U.S. taxpayer identification number (Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)), and identity verification through IRS-approved methods. The IRS has acknowledged that these requirements create a significant barrier for certain foreign filers, who may be unable to obtain an SSN or ITIN for their authorized users and therefore cannot complete the authentication process necessary to apply for or maintain a Transmitter Control Code (TCC) required to submit information returns through these systems. As a result, affected filers may be forced to rely on third-party intermediaries or face challenges in meeting their filing obligations.

To address this system limitation, the IRS plans to introduce the new Foreign Filer TCC Registration System, which will allow foreign filers with authorized users that do not have an SSN or ITIN to obtain a TCC. This will allow foreign filers to electronically transmit information returns through IDES. This system will require filers to first obtain a Global Intermediary Identification Number (GIIN) solely for the purpose of obtaining a TCC (to be referred to as TCC GIIN). The TCC GIIN and the foreign filer’s TCC are required for IDES enrollment. Once enrolled in IDES, users will be able to electronically transmit Forms 1042-S, applicable Forms 1099, and other information returns.

Important Note for Filers of Information Returns with Authorized Individuals that have U.S. TINs

Filers of information returns with authorized users that have a U.S. TIN such as an SSN or ITIN, must apply for a TCC through the “IRIS Application for TCC” and NOT through the new “Foreign Filer TCC Registration System.”

Access Requirements

Access to the Foreign Filer TCC Registration System will require signing in via Login.gov or ID.me. If you do not already have an account with one of these providers, you will be able to create one directly from the Foreign Filer TCC Registration System homepage, once it becomes available.

What the Registration Process Will Include

When launched, users will be required to:

• Create a new Foreign Filer TCC account to receive a Foreign Filer ID
• Complete registration to obtain a TCC GIIN
• Request a TCC using the firm or organization’s Employer Identification Number (EIN)
• Enroll in IDES to transmit information returns electronically

Additional details, including launch timing, full registration instructions and webinar details, will be provided once the system is officially released.

For more information about IRIS, including how to register and file, visit IRS.gov.

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