The IRS has urged eligible foreign filers to complete Transmitter Control Code (TCC) registration early as Filing Information Returns Electronically (FIRE) is retired and IRIS becomes the main platform for information returns.
The US Internal Revenue Service (IRS) has released Issue No. 2026-08, urging eligible foreign filers to register for a Foreign Filer Transmitter Control Code (TCC) ahead of the 2027 filing season on 19 August 2026.
The registration provides credentials for electronically filing Forms 1042-S, applicable Forms 1099, and other information returns through the International Data Exchange System (IDES).
The IRS first announced the Foreign Filer TCC registration solution in Issue No. 2026-06, published on 4 May 2026.
The Foreign Filer TCC Registration System allows certain foreign filers to obtain the credentials required to electronically transmit Forms 1042-S, applicable Forms 1099, and other information returns through the International Data Exchange System (IDES). Eligible filers are encouraged to register early and complete the necessary steps before the 2027 filing season begins.
The Filing Information Returns Electronically (FIRE) system is scheduled to be retired this calendar year, with the Information Returns Intake System (IRIS) becoming the electronic filing platform for information returns previously submitted through FIRE.
IRIS access requirements may prevent some foreign filers from accessing the system because their authorised users do not have a US taxpayer identification number, such as an SSN or ITIN. To address this, the IRS introduced the Foreign Filer TCC Registration System, enabling eligible foreign filers to obtain the GIIN and TCC credentials required for IDES enrollment and electronic submission of Forms 1042-S, applicable Forms 1099, and other information returns.
Access requirements
Access to the Foreign Filer TCC Registration System requires users to sign in through Login.gov or ID.me. Users who do not already have an account with one of these providers can create an account when accessing the Foreign Filer TCC Registration System.
The email address associated with the Foreign Filer TCC account must match the email address for the responsible officer or point of contact on the Login.gov or ID.me account.
Filers are encouraged to establish their secure access credentials early to help avoid delays when completing the registration process.
Foreign filer TCC registration process
Users of the Foreign Filer TCC Registration System are required to:
- Have or create an account with Login.gov or ID.me;
- Create a new Foreign Filer TCC account to obtain a Foreign Filer ID;
- Complete the registration process to obtain a TCC GIIN;
- Request a TCC after the TCC GIIN is issued; and
- Enrol in IDES to transmit information returns electronically.
Once a TCC GIIN and TCC are obtained from the Foreign Filer TCC Registration System, users should wait three to six weeks before enrolling with IDES. An Authorised Security Certificate from an approved Certificate Authority is required as part of the IDES enrollment process and can be obtained as soon as the TCC GIIN and TCC are issued. Once enrolled in IDES, authorised users will have access to the applicable information return schema.
Eligible filers should begin these steps as soon as possible rather than waiting until filing season. Completing registration in advance provides time to establish system access, complete the required registration steps, and prepare for electronic filing in 2027 through IDES.
