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General Instructions Request a New Transmitter Control Code (TCC): If you are a
Purpose of Form: Submit a paper Form 4419 to revise an active corporation, partnership, employer, estate and/or trust, required to file
Transmitter Control Code (TCC) received before September 26, 2021. 250 or more information returns, Forms 1042-S, 1097, 1098, 1099, 3921,
If you do not have a TCC to transmit through the FIRE System, complete 3922, 5498, 8027, 8955-SSA, and W-2G, for any calendar year, the law
the Information Returns (IR) Application for Transmitter Control Code requires you file electronically via the Filling Information Returns
(TCC) at https://www.irs.gov/e-file-providers/filing-information-returns- Electronically (FIRE) System using a Transmitter Control Code (TCC).
electronically-fire. The Internal Revenue Service (IRS) encourages filers who have less
A revised Form 4419 can only be submitted if you are updating than 250 information returns to file electronically as well.
information for a previously approved Form 4419 for the following: Beginning Sept, 26, 2021 all request for a new TCC are required to use
the new Information Returns (IR) Application for Transmitter Control
• Block 3 - Legal name or Business mailing address Code (TCC), available on the Filing Information Returns Electronically
• Block 5 - Person to contact or contact information (FIRE) page on IRS.gov. This new application replaces both the Form
4419 and Fill-in Form 4419 on the FIRE System.
Specific Instructions
When completing this form, please print or type clearly. For further information concerning the electronic filing of information
returns, visit IRS.gov. The following publications are available:
If you do not provide all the information, we may not be able to process
your application • Publication 1220, Specifications for Electronic Filing of Forms 1097,
1098, 1099, 3921, 3922, 5498, and W-2G
Block 1 - Indicate the purpose for revising the current TCC information.
• Publication 1187, Specifications for Electronic Filing of Form
Block 2 - Enter your current TCC. 1042-S, Foreign Person's U.S. Source Income Subject to
Block 3 - Enter the legal name associated with the EIN in Block 4 and Withholding
the complete address of the organization that will submit electronic files • Publication 1239, Specifications for Electronic Filing of Form 8027,
(transmitter and/or issuer). Employer's Annual Information Return of Tip Income and Allocated
Block 4 - Enter the employer identification number (EIN), Qualified Tips
Intermediary Number (QI-EIN), Withholding Partnership Number (WP- • Publication 4810, Specifications for Electronic Filing of Form
EIN), or Withholding Trust Number (WT-EIN) of the organization 8955-SSA, Annual Registration Statement Identifying Separated
transmitting the electronic files. A social security number is not allowed. Participants With Deferred Vested Benefits
Block 5 - Enter the name, position title, email address and telephone Forms W-2: Do not request authorization to electronically file Form W-2
number (with area code) of the person to contact about this application. using IR Application for TCC or Form 4419. Form W-2 information is sent
This should be a person who is knowledgeable about the electronic filing to the Social Security Administration (SSA). Refer to Social Security
of your information returns. Administration (SSA) website at https://www.ssa.gov.
Block 6 - Affidavit. This application must be completed and submitted
by: (a) the owner, if the applicant is a sole proprietorship, (b) the Privacy Act and Paperwork Reduction Act Notice
president, vice president, or other principal officer, if the applicant is a The authority for requesting this information is Internal Revenue Code
corporation, (c) a responsible and duly authorized member or officer sections 7801, 6011(f) and 6109. The primary purpose for requesting the
having knowledge of its affairs, if the applicant is a partnership, information is to identify you and to verify your fitness to transmit returns
government entity, or other unincorporated organization, or (d) the using the Filing Information Returns Electronically (FIRE) System. Your
fiduciary, if the applicant is a trust or an estate. response is mandatory if you are required to file returns electronically. If
Check the box to confirm you have read the affidavit and are authorized you do not provide all or part of the information, we may not be able to
to sign on behalf of the transmitter and/or issuer. process your application; providing false or fraudulent information may
Block 7 - The form must be signed and dated by an official of the subject you to penalties. We may give this information to the Department
company or organization requesting authorization to file electronically (a of Justice for use in civil and/ or criminal litigation, to the public to help
computer-generated signature is not acceptable). identify approved electronic filing practitioners, and to cities, states, the
District of Columbia, and U.S. commonwealths and possessions for use
How to submit Form 4419: in administering their tax laws. We may also disclose this information to
Mail or Fax Form 4419 to: other countries under a tax treaty, to federal and state agencies to
Internal Revenue Service enforce federal nontax criminal laws, and to federal law enforcement and
230 Murall Drive, Mail Stop 4360 intelligence agencies to combat terrorism.
Kearneysville, WV 25430 We ask for the information on these forms to carry out the Internal
Fax: (877) 477-0572 (within the U.S.) Revenue Laws of the United States. You are not required to provide the
(304) 579-4105 (International not toll-free) information requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB control number.
Contact the IRS for information return and electronic filing Books or records relating to a form must be retained as long as their
assistance Monday through Friday 8:30 a.m. - 5:30 p.m. ET. Listen contents may become material in the administration of any Internal
to all options before making your selection. Revenue law. Tax returns and return information are confidential, as
• (866) 455-7438 (Toll-free) required by Code section 6103.
• (304) 263-8700 (International not toll-free) The time needed to provide this information would vary depending on
• (304) 579-4827 for Telecommunications Device for the Deaf (TDD) individual circumstances. The estimated average time is:
(Not toll-free) Preparing Form 4419 . . . . . . . . . . . . . . . . . 20 minutes.
If you have comments concerning the accuracy of this time estimate or
suggestions for making this form simpler, we would be happy to hear
from you. Write to the Tax Forms Committee, Western Area Distribution
Center, Rancho Cordova, CA 95743-0001. DO NOT SEND FORM 4419
TO THIS OFFICE. Refer to the instructions above on where to mail or
fax.
Catalog Number 41639J www.irs.gov Form 4419 (Rev. 9-2021)
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