Information Returns (IR) Application for Transmitter Control Code (TCC)

Forms and Documents

Document Name	Status
1545-0387 Supporting Statement 2025-JC.docx Supporting Statement A	2025-03-25

IC Document Collections

IC ID	Document Title	Status
17232	IR Application for TCC Other-Publication 5911	Modified

ICR Details

OMB Control No: 1545-0387	ICR Reference No: 202503-1545-015
Status: Received in OIRA	Previous ICR Reference No: 202111-1545-023
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Information Returns (IR) Application for Transmitter Control Code (TCC)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 04/30/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	05/31/2025
Responses	34,808	15,000
Time Burden (Hours)	11,487	4,950
Cost Burden (Dollars)	0	0

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Abstract: The Information Return (IR) Application for Transmitter Control Code (TCC) is used to request authorization to participate in electronic filing of information returns through the Filing of Information Returns Electronically (FIRE) System under the authority of IRC sections 7801, 6011(f), and 6109. Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8596, 8955-SSA, and W-2G may be filed electronically via the FIRE system. Approved applicants will be assigned a TCC, which is a 5-digit alpha numeric code that identifies the business transmitting the electronic returns. Publication 5911 provides a tutorial of the application and includes information about who can apply and how to use the application.

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Authorizing Statute(s): US Code: 26 USC 6042 Name of Law: Returns regarding payments of dividends and corporate earnings and profits
   US Code: 26 USC 6043 Name of Law: Liquidating, etc., transactions
   US Code: 26 USC 6041 Name of Law: Information at source
   US Code: 26 USC 6047 Name of Law: Information relating to certain trust and annuity plans
   US Code: 26 USC 6049 Name of Law: Returns regarding payment of interest
   US Code: 26 USC 6109 Name of Law: Identifying numbers
   US Code: 26 USC 7801 Name of Law: Authority Of Department Of The Treasury
   US Code: 26 USC 6011(f) Name of Law: Promotion Of Electronic Filing
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 9802	02/18/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 17507	04/25/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
IR Application for TCC

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	34,808	15,000	0	0	19,808	0
Annual Time Burden (Hours)	11,487	4,950	0	0	6,537	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The IRS has obsoleted the Form 4419 and now collects the information via the IR Application for TCC. The change in burden reflects an update to the number of responses based on data. This increases the number of responses by 19,808 and the burden hours by 6,537 annually due to Agency Estimate.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 04/30/2025

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