Guidelines for Non-U.S. Customers Using the FIRE System

This article is intended for a broad audience, including the payroll industry, tax professionals, small businesses, self-employed individuals, tax-exempt and government entities, and financial institutions. It specifically addresses non-U.S. customers who have been facing difficulties with the Information Returns (IR) Application for Transmitter Control Code (TCC) required for access to the Filing Information Returns Electronically (FIRE) System.

Current Status of Your FIRE TCC

If you are a non-U.S. customer, rest assured that your FIRE TCC for filing Form 1042-S and Form 1099 will remain accessible for filing. You do not need to take any additional actions at this time.

IRS Efforts for Foreign Individuals

The IRS acknowledges that certain foreign individuals, who are representing their foreign employers (such as Foreign Entities, Foreign Financial Institutions, Qualified Intermediaries, etc.) may encounter difficulties in obtaining an individual taxpayer identification number (ITIN) or Social Security number (SSN) to complete the IR Application for TCC. The IRS is actively exploring alternative methods for taxpayers to authenticate their identities, which may include an option sponsored by the government.

Reminder for the Upcoming Tax Year

Important: Starting from the tax year 2023 (which corresponds to the calendar year 2024), if you have 10 or more information returns, you are required to file them electronically. More details on the final e-file regulations can be found on the IRS website.

For further information, please visit the Filing Information Returns Electronically (FIRE) page on the IRS website.