Existing Non-U.S. Filing Information Returns Electronically (FIRE) Customers

Subject: Existing Non-U.S. Filing Information Returns Electronically (FIRE) Customers

Audience: Payroll Industry, Tax Professionals, Small Business and Self Employed, Tax Exempt and Government Entities, Financial Institutions

If you are a non-U.S. customer and have not been able to complete an Information Returns (IR) Application for Transmitter Control Code (TCC) for access to the FIRE System:

Your FIRE TCC for filing Form 1042-S and Form 1099 will remain available for filing. No additional actions are required.
The IRS is aware that some foreign individuals who are acting on behalf of their foreign employer (e.g., Foreign Entities, Foreign Financial Institutions, Qualified Intermediaries, etc.) may not be able to obtain an individual taxpayer identification number (ITIN) or Social Security number (SSN) to complete the IR Application for TCC. We continue to explore other ways for taxpayers to authenticate their identities, including a government-sponsored option.

Reminder: Starting tax year 2023 (calendar year 2024), if you have 10 or more information returns, you must file them electronically. Find details on final e-file regulations on IRS.gov.

Visit Filing Information Returns Electronically (FIRE), for more information.