Catalog Number 41639J www.irs.gov
Form
4419 (Rev. 5-2020)
General Instructions
Purpose of Form: Only submit paper Form 4419 to revise current
Transmitter Control Code (TCC) information or to request an additional
TCC for a form type listed in Box 8. If you do not have a TCC to transmit
through the FIRE System, complete Fill-in Form 4419 at
https://fire.irs.gov/.
Revised TCC information: Complete Blocks 1-5, 9 and 10. An
authorized signature is required.
A revised Form 4419 can only be submitted if you are updating
information for a previously approved Form 4419 for the following:
• Block 3 - Legal name and address
• Block 5 - Person to contact or contact information
Additional TCC Request
Only submit paper Form 4419 if you are requesting an additional
TCC for a form type that you currently have an active TCC or for
another form type listed in Box 8. Complete Blocks 1 –10. An
authorized signature is required.
You may not need more than one TCC. Transmitters who file for multiple
payers may submit one application and use the assigned Transmitter
Control Code (TCC) for all payers. You may transmit files for as many
companies as you need under the one TCC.
We will delete your TCC if you don’t use the TCC to transmit information
returns for two consecutive tax years. Once deleted from our database,
you will need to submit a new Form 4419. A new TCC will be assigned.
Note: In order to file electronically through the FIRE System, you must
have software or a service provider that will create the file in the standard
ASCII format. A scanned or PDF document will not be accepted.
Forms W-2: Do not use Form 4419 to request authorization to
electronically file Form W-2. Form W-2 information is only sent to the
Social Security Administration (SSA). Refer to Social Security
Administration (SSA) website at https://www.ssa.gov
.
This application is subject to review before the approval to transmit
electronically is granted and may require additional documentation at the
request of the IRS. If a determination is made concerning the validity of
the information returns transmitted electronically, the IRS has the
authority to revoke the TCC and terminate the release of files.
Specific Instructions
Due Date: Submit Form 4419 by November 1st of the year before
information return(s) are due to ensure you are ready to electronically
file. Form 4419 received after November 1st may not be processed in
time to meet your electronic filing needs. Allow 45 days for processing.
When completing this form, please print or type clearly.
Block 1 - Check a box to indicate the purpose for the form. Required.
Block 2 - Enter your current TCC. Required.
Block 3 - Enter the legal name associated with the EIN in Block 4 and
the complete address of the organization that will submit electronic files
(transmitter and/or payer). Required.
Block 4 - Enter the employer identification number (EIN), Qualified
Intermediary Number (QI-EIN), Withholding Partnership Number (WP-
EIN), or Withholding Trust Number (WT-EIN) of the organization
transmitting the electronic files. A social security number is not permitted.
Required.
Block 5 - Enter the name, position title, email address and telephone
number (with area code) of the person to contact about this application.
This should be a person who is knowledgeable about the electronic filing
of your information returns. Required.
Block 6 - Provide the reason an additional TCC is necessary. Required.
Block 7 - Only check the box next to the form types for which you are
requesting an additional TCC. A separate TCC will be assigned for each
box checked in Block 8. Required.
Block 8 - Enter the tax year you will begin filing the forms electronically.
Block 9 - Affidavit. This application must be completed and submitted
by: (a) the owner, if the applicant is a sole proprietorship, (b) the
president, vice president, or other principal officer, if the applicant is a
corporation, (c) a responsible and duly authorized member or officer
having knowledge of its affairs, if the applicant is a partnership,
government entity, or other unincorporated organization, or (d) the
fiduciary, if the applicant is a trust or an estate.
Check the box to confirm that you have read the affidavit and are
authorized to sign on behalf of the transmitter and/or payer. Required.
Block 10 - The form must be signed and dated by an official of the
company or organization requesting authorization to file electronically.
Required.
For further information concerning the electronic filing of information
returns, visit IRS.gov
. The following publications are available:
• Publication 1220, Specifications for Electronic Filing of Forms 1097,
1098, 1099, 3921, 3922, 5498, and W-2G
• Publication 1187, Specifications for Electronic Filing of Form
1042-S, Foreign Person's U.S. Source Income Subject to
Withholding
• Publication 1239, Specifications for Electronic Filing of Form 8027,
Employer's Annual Information Return of Tip Income and Allocated
Tips
• Publication 4810, Specifications for Electronic Filing of Form
8955-SSA, Annual Registration Statement Identifying Separated
Participants With Deferred Vested Benefits
How to submit Form 4419:
• Fill-In Form 4419 at https://fire.irs.gov. (Original TCC request)
• Mail or Fax Form 4419 (Revised or Additional TCC) to:
Internal Revenue Service
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
Fax: (877) 477-0572 (within the U.S.)
(304) 579-4105 (International)
Contact the IRS Monday through Friday
• (866) 455-7438 (Toll Free)
• (304) 263-8700 (International)
Note: A TCC will not be issued over the phone or via email.
If you don’t receive your TCC within 45 days, contact the IRS at the
phone numbers listed above.
Refer to About Form 4419, Application for Filing Information Returns
Electronically (FIRE), for recent developments.
Privacy Act and Paperwork Reduction Act Notice
The authority for requesting this information is Internal Revenue Code sections 7801,
6011(f) and 6109. The primary purpose for requesting the information is to identify you
and to verify your fitness to transmit returns using the Filing Information Returns
Electronically (FIRE) System. Your response is mandatory if you are required to file
returns electronically. If you do not provide all or part of the information, we may not be
able to process your application; providing false or fraudulent information may subject you
to penalties. We may give this information to the Department of Justice for use in civil and/
or criminal litigation, to the public to help identify approved electronic filing practitioners,
and to cities, states, the District of Columbia, and U.S. commonwealths and possessions
for use in administering their tax laws. We may also disclose this information to other
countries under a tax treaty, to federal and state agencies to enforce federal nontax
criminal laws, and to federal law enforcement and intelligence agencies to combat
terrorism.
We ask for the information on these forms to carry out the Internal Revenue Laws of the
United States. You are not required to provide the information requested on a form that is
subject to the Paperwork Reduction Act unless the form displays a valid OMB control
number. Books or records relating to a form must be retained as long as their contents
may become material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by Code section 6103.
The time needed to provide this information would vary depending on individual
circumstances. The estimated average time is:
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.
