Certain foreign filers cannot obtain a TCC through IRIS because their authorized users do not have a U.S. Social Security number or individual taxpayer identification number. The IRS created the Foreign Filer TCC Registration System to give these filers the credentials they need to transmit Forms 1099 and other information returns electronically through the International Data Exchange System (IDES) [citation:7].
Who needs a Foreign Filer TCC
You must register through the Foreign Filer TCC Registration System if your authorized users (the individuals who will file on behalf of the entity) do not have an SSN or ITIN and therefore cannot obtain a TCC directly through IRIS [citation:7].
If your authorized users do have a U.S. taxpayer identification number, you must not use the Foreign Filer Registration System. You apply for a TCC directly through the IRIS Application for TCC and transmit through IRIS [citation:7].
Key credentials: TCC GIIN and TCC
- Foreign filer ID — A six-character alphanumeric identifier assigned when your foreign filer TCC account is created. It is used solely to access and manage the account [citation:8].
- TCC GIIN — A system-generated 19-character identification string, including period separators, issued to an approved foreign filer TCC account user. It is required to enroll with IDES [citation:8].
- Foreign filer TCC — A five-character alphanumeric identifier issued by the IRS that authorizes you to transmit information returns through IDES. This TCC cannot be used for any other IRS system [citation:8].
Registration steps
- Create an account with Login.gov.
- Complete registration to obtain a TCC GIIN.
- Request a TCC once the TCC GIIN is issued.
- Enroll in IDES to transmit information returns electronically [citation:1].
What you can file through IDES
IDES supports electronic transmission of Form 1042-S, applicable Forms 1099, and other information returns [citation:7].
How Novus helps
- Guide you through the Foreign Filer TCC registration process and IDES enrollment.
- Generate schema-compliant XML for applicable Forms 1099.
- Apply the required digital signature and encryption for IDES transmission.
- Transmit through IDES using your approved TCC and TCC GIIN.
- Return the official transmission acknowledgement and status report.
Related resources
Frequently asked questions
Do I need a Foreign Filer TCC if my authorized user has an SSN or ITIN?
No. If your authorized users have a U.S. taxpayer identification number, you must apply for a TCC directly through IRIS and transmit through IRIS instead [citation:7].
What is the difference between the TCC GIIN and the TCC?
The TCC GIIN is a 19-character identifier issued first, after registration is approved. The TCC is a five-character identifier you request once the TCC GIIN is issued. Both are required to enroll in IDES [citation:8].
Can I use my Foreign Filer TCC for IRIS filing?
No. The foreign filer TCC issued through this process cannot be used for any other IRS system. It applies exclusively to foreign filers submitting information returns through IDES [citation:8].
What forms can I transmit through IDES?
Forms 1042-S, applicable Forms 1099, and other information returns [citation:7].