News & Resources

Title

IRS to Update Application Process for FIRE System Users

BY: Jyme Mariani, Esq. | 08/05/21

The IRS is making changes to its Filing Information Returns Electronically (FIRE) system application process for new users [QuickAlerts for Tax Professionals, 7-26-21].

On September 26, the IRS will deploy its new online Information Returns (IR) Application for Transmitter Control Code (TCC). The application will be available on the IRS website and will replace both the current Form 4419, Application for Filing Information Returns Electronically (FIRE), and the fill-in Form 4419.

Employers that file 250 or more Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA, or W-2G must file their information returns electronically. The IRS recently issued proposed regulations to lower the filing threshold to 100 for forms required to be filed in 2022 and to 10 for forms required to be filed in subsequent years.

New Users Only for Now

New users will be required to authenticate their identities and create an account through the IRS’s Secure Access (SA) Account to access the online IR Application for TCC. New users will be presented with a terms of service agreement and will be prompted to create a five-digit PIN. The IRS has provided information on how to register for SA and what users need to verify their identities.

To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out Payroll Source Plus!


Jyme Mariani, Esq., is Managing Editor of Payroll Currently and Payroll Information Resources for the APA.