Issue Number:  2026-08

Prepare Now for Filing Season 2027: Foreign Filer TCC Registration System

The Foreign Filer Transmitter Control Code (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.

Background

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 and authentication requirements may limit access for certain foreign filers whose authorized users do not have a U.S. taxpayer identification number, such as a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).

To support these filers, the IRS developed the Foreign Filer TCC Registration System. This system allows eligible foreign filers to register for a TCC Global Intermediary Identification Number (GIIN) and TCC which are required for IDES enrollment. With these credentials, filers can electronically transmit Forms 1042-S, applicable Forms 1099, and other information returns through IDES.

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
• Enroll in IDES to transmit information returns electronically.

Once a TCC GIIN and TCC are obtained from the Foreign Filer TCC Registration System, user should wait three to six weeks before enrolling with IDES. An Authorized 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, authorized users will have access to 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.

Resources

For more information, system access, registration instructions, and additional assistance, visit the Foreign Filer Transmitter Control Code (TCC) Registration page on IRS.gov.

Live event with live Q&A Wednesday, August 26, 2026, 8 p.m. Eastern time, register here: FF TCC Webinar Registration

Recorded event with live Q&A Wednesday, September 2, 2026, 8 a.m. Eastern time, register here: FF TCC Webinar Registration

Available resources include:

• Publication 6167, Foreign Filer Transmitter Control Code (TCC) Registration – Quick Steps
• Publication 6170, Foreign Filer TCC Registration User Guide
• Foreign Filer TCC Registration Frequently Asked Questions
• IDES

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