The IRS will be making significant improvements to the Filing Information Returns Electronically (FIRE) application process for new users. The new online Information Returns (IR) Application for Transmitter Control Code (TCC) is scheduled to be up and running on September 26, 2021. It will replace both the current Form 4419 and the Fill-in Form 4419, Application for Filing Information Returns Electronically (FIRE) on the FIRE System. FIRE is the online tool used to transmit information returns and automatic extension requests to the IRS.
New users will be required to authenticate their identities and create a new account through the IRS Secure Access Account to access the new online IR Application for TCC. Details on what users will need to verify their identities are on the Secure Access: How to Register for Certain Online Self-Help Tools page. Existing Secure Access (SA) users (i.e., e-Services, Get Transcript, Online Payment Agreement, etc.) will be able to use their existing SA account. If a new user already has an existing Secure Access Account, they are ready to create their new IR Application for TCC. Later in 2022, existing FIRE users will also be required to transition to a stronger identity proofing authentication process to better secure the FIRE system. The target timeframe for that move is Fall 2022.
The new online IR Application for TCC will:
Automate the TCC application for new users, ending manual review.
Allow new users to manage their application, add and remove authorized users, view their TCC, and request additional TCCs.
Improve the speed of the application process to support projected increases in users due to the Taxpayer First Act, Provision 2301, Electronic Filing of Returns, which lowers the 250-information return filing requirement.
Any filer, including corporations, partnerships, employers, estates and trusts, who files 250 or more Forms 1097, 1042-S, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA or W-2G for any calendar year must file their information returns electronically. The Taxpayer First Act of 2019 (TFA) required the IRS to increase electronic filing, and so proposed regulations have now been issued to reduce the current 250-return threshold to 100 in 2022, and to 10 in 2023. To review the proposed regulations or for details on the public hearing and comment period, see The Proposed Rules for Electronic-Filing Requirements for Specified Returns and Other Documents on the Federal Register.
Resources: FAQs about e-Services and Secure Access
FIRE System Update: Improving the Process and Security for Information Return (IR) Application for Transmitter Control Code (TCC) has more information on FIRE changes and in Publication 1220, Publication 1239, Publication 1187 and Publication 4810.