The purpose of the ACA application for a Transmitter Control Code (TCC) and Software ID is to request authorization from the IRS to e-file your ACA information return. This code is required to use the AIR system, which the IRS has set up with its FIRE system for ACA filings.
In order to complete an ACA Application for TCC, you'll need the following information:
In order to access an ACA Application for TCC, you'll need to register with the IRS's e-Services tools. If you've never completed an application before, the system will automatically take you to the landing page. Otherwise, you can access the application through the Application Menu page.
You don't necessarily have to complete your ACA Application for TCC in one session. Typically, a Responsible Official will start the application process and designate other individuals to be Responsible Officials or Contacts. They must then all sign the Terms of Agreement and submit the application.
ACA information returns are e-filed through the IRS's ACA Information Return system (AIR). If you're a software developer, transmitter, or issuer required to file electronically, you'll need to register with the IRS's e-Services and get a TCC.Learn More