IRS Publication 5903 - IRIS App for TCC Tutorial

IRS Publication 5903 – IRIS App for TCC Tutorial – Are you required to electronically file Form 1099s, 1098s, or other information returns? If so, you need a Transmitter Control Code (TCC) for the IRS Information Returns Intake System (IRIS).

IRS Publication 5903 (Rev. 12-2024), titled IRIS App for TCC Tutorial, is the official step-by-step guide to applying for your IRIS TCC. This free IRS resource walks you through the entire online application process, helping businesses, tax professionals, and software developers get authorized quickly and correctly.

In this comprehensive guide, we break down everything from Publication 5903, including who needs a TCC, exact application steps, processing timelines, common pitfalls, and tips to ensure approval. Whether you’re filing for your own business (Issuer) or on behalf of clients (Transmitter), this tutorial ensures you’re ready for the 2025 and 2026 filing seasons.

What Is IRS Publication 5903?

Publication 5903 is the IRS’s dedicated tutorial for the IRIS Application for Transmitter Control Code (TCC). Revised in December 2024, it provides clear, illustrated instructions for requesting authorization to e-file information returns through IRIS—the IRS’s modern, free platform for submitting Forms 1097, 1098, 1099, 3921, 5498, and W-2G.

Unlike the older FIRE system (which is being phased out), IRIS supports both web-based portal filing and Application-to-Application (A2A) submissions. The publication is your go-to resource for avoiding delays and ensuring compliance.

Download the official PDF here: IRS Publication 5903 (PDF)

Why Do You Need an IRIS TCC?

A Transmitter Control Code (TCC) is a unique 5-character alphanumeric code the IRS assigns to authorize electronic transmission of information returns.

You must have an IRIS-specific TCC (separate from any FIRE TCC) to:

File your own returns as an Issuer
File for others as a Transmitter
Develop software as a Software Developer

Key rules from Publication 5903:

You cannot select both Issuer and Transmitter roles in the same application.
Each role + transmission method (Portal or A2A) gets its own TCC.
TCCs remain active if used at least once every three years.

Without a TCC, you cannot access the IRIS Taxpayer Portal or submit files via A2A.

Who Should Use the IRIS App for TCC?

Businesses filing 10+ information returns (mandatory e-filing threshold)
Tax professionals and payroll providers transmitting for clients
Software developers creating IRIS-compatible filing tools
Anyone transitioning from FIRE to IRIS

Pro tip: Start the application early—processing can take up to 45 business days, though many receive approval faster.

Step-by-Step Tutorial: How to Apply for an IRIS TCC (From Publication 5903)?

Follow these steps exactly as outlined in the official tutorial.

1. Access the IRIS Application for TCC

Visit → irs.gov/iristcc
Click “Access IRIS Application for TCC”
Sign in with an existing IRS account (ID.me) or create a new one
On the “Select Your Organization” page, choose “Individual” to start a new application

2. Complete the Firm Information Page

Select your business structure (e.g., Corporation, LLC, Sole Proprietorship)
Enter your EIN, legal name, and DBA (if applicable)
Provide physical address (P.O. Boxes are not allowed here), phone, and fax
Indicate if you’ll participate in the Combined Federal/State Filing (CF/SF) program

3. Application Details Page

Select your role(s):
- Issuer (file for your own company only)
- Transmitter (file for yourself and others)
- Software Developer (create filing software)
Choose transmission method(s): Portal (web-based) and/or A2A (API)
Important: You cannot select both Issuer and Transmitter.

4. Software Packages Page (Software Developers Only)

Add each software package (Online, COTS, or In-house)
Provide URL, tax year, product name, supported forms, and correction capabilities

5. Add Authorized Users

This is the most critical section:

Responsible Officials (ROs): Minimum 2 (except sole props/single-member LLCs = 1). They must sign the application.
Authorized Delegates (ADs): Optional (up to 2). Can sign revisions but not the initial application.
Contacts: Minimum 2 (except sole props), up to 250.
For each person, provide: SSN/ITIN, date of birth, U.S. citizenship status, email, phone, and title.

Each authorized user must have their own IRS online account.

6. Application Comments (Optional)

Add any notes for the IRS reviewer.

7. Review the Application Summary

Double-check every section
Use the navigation toolbar to edit any page

8. Submit the Application

Each Responsible Official signs using their 5-digit PIN
Status changes to “Submitted Pending Review” once all ROs sign
If signatures are missing → status shows “Signature Required”

What Happens After You Submit?

IRS review typically takes up to 45 business days (often much faster)
Check status anytime by logging back into the application (select “Individual” profile)
Once approved, your TCC(s) appear on the Application Summary page
You can begin using the TCC immediately — even before the acceptance letter arrives by mail

Note: The acceptance letter is sent via USPS, but you don’t need to wait for it.

How to Modify or Review an Existing TCC Application?

After approval (status = “Completed”):

Log in and click the eye icon next to your organization
Edit details (some changes require all ROs to re-sign)
View all assigned TCCs under “TCC Information”
Change your PIN via the dedicated tab

Pro Tips & Common Mistakes to Avoid (From IRS Guidance)

Use the “Individual” profile until your application is Completed
Verify all authorized users have active IRS accounts before adding them
Be accurate — errors in EIN, addresses, or user details cause delays
Don’t use a P.O. Box as the business address
Software developers: Ensure software package names are unique per tax year
Missing RO signatures is the #1 reason applications stay in “Signature Required” status

Frequently Asked Questions (FAQs)

How long does it take to get an IRIS TCC?
Typically within 45 business days, but many applicants see approval in 24–48 hours.
Can I use my old FIRE TCC with IRIS?
No. IRIS requires its own separate TCC.
Do I need a TCC if I file fewer than 10 returns?
No, but you can still apply and use IRIS voluntarily for its free portal.
What if I need to file corrections or state returns?
IRIS supports corrections and participates in the Combined Federal/State Filing program.
Is the application free?
Yes — completely free through IRS.gov.

Final Thoughts

IRS Publication 5903 removes the guesswork from getting authorized for IRIS. By following this official tutorial, you’ll have your Transmitter Control Code quickly and avoid last-minute filing stress.

Don’t wait until January — apply today using the steps above and bookmark Publication 5903 for reference.

Ready to start?
→ Access the IRIS TCC Application
→ Download Publication 5903 PDF

Have questions about your specific situation? The IRS IRIS Help Desk is available Monday–Friday. For the latest updates, check IRS.gov regularly, as IRIS continues to evolve as the primary system for information return filing.

This guide is based directly on IRS Publication 5903 (Rev. 12-2024) and current IRS resources as of February 2026.