Illustration of Foreign Filer TCC 2026 — a world map with an arrow flowing from an overseas building into a U.S. tax form
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Foreign Filer TCC 2026: IRS Path as FIRE Retires

BySW Accounting admin

How do foreign entities e-file 1042-S and 1099 forms after FIRE is retired? Through the new IRS Foreign Filer TCC Registration System. It gives foreign filers whose authorized users have no U.S. SSN or ITIN a way to obtain a Transmitter Control Code and transmit information returns electronically through IDES. The way U.S. information returns…