Publication 1220 
             Specifications for Electronic Filing of  
             Forms 1097, 1098, 1099, 3921, 3922, 5498, 
             and W-2G  
           For Tax Year 2022
             Publication 1220 (Rev. 10-2022)  Catalog Number 61275P  Department of the Treasury  Internal Revenue Service  www.irs.gov 
    most recent update 01.13.2023
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           First Time Filers Quick Reference Guide 
           The law requires any corporation, partnership, employer, estate and/or trust, who is required to file 250 or 
           more information returns, Forms 1042-S, 1097, 1098 Series, 1099 Series, 3921, 3922, 5498 Series, and W-
           2G, for any calendar year, must file electronically via the Filing Information Returns Electronically (FIRE) 
           System using a Transmitter Control Code (TCC). The Internal Revenue Service (IRS) encourages filers who 
           have less than 250 information returns to file electronically as well. 
           To obtain a TCC to file information returns electronically, go to Information Returns (IR) Application for 
           Transmitter Control Code (TCC) on the Filing Information Returns Electronically (FIRE) webpage located at 
           https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire.   
            Submit an IR Application for TCC by November 1st of the year before information return(s) are due to 
            ensure you’re ready to electronically file. Allow 45 days for processing. An IR Application for TCC received 
            after November 1st may not be processed in time to meet your electronic filing needs. All IR Applications 
            for TCC are subject to review before the approval to transmit returns electronically is granted and may 
            require additional documentation at the request of the IRS. Applications approved will be assigned a TCC. 
            Notice of the assigned TCC will be sent by U.S. Postal Service to the mailing address provided on your IR 
            Application for TCC. You can also view your TCC on the IR Application Summary page. If the IRS finds the 
            electronically transmitted documents are invalid, the IRS has the authority to revoke the TCC and stop the 
            release of files. Refer to Part B. Sec. 1, Information Returns (IR) Application for Transmitter Control Code 
            (TCC). 
           File Format – The format must conform to the specifications found in Part C. Record Format Specifications 
           and Record Layouts. To transmit files electronically through FIRE, you must have software, a service 
           provider, or an in-house programmer that will create the file in the proper format per the requirements and 
           record layouts in this publication. To find software providers, perform an internet search with the keywords, 
           “Form 1099 software providers.” Scanned, PDF, PNG, TIF, GIF, JPG, Word, Excel formats will not be 
           accepted. 
           Test Files – Filers are not required to submit a test file; however, the IRS encourages the submission of a 
           test file for all new electronic filers to test hardware and software. Refer to Part B. Sec. 5, Test Files. A test 
           file is needed only when applying to participate in the Combined Federal/State Filing Program. Refer to Part 
           A. Sec. 12, Combined Federal/State Filing Program.
           Note: The FIRE Production System and FIRE Test System do not communicate. You must create and keep 
           a separate account for each FIRE Account. 
           Common Problems - Review Part B. Sec. 6, Common Problems, to avoid common FIRE Account 
           processing or formatting errors before submitting your file. Only one Transmitter Control Code (TCC) is 
           required if you’re only filing Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. The TCC is used to 
           catalog files as they are received. The forms listed in Publication 1220 require a single TCC. There is no 
           need to request an additional TCC. 
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          Assistance - Contact the Technical Services Operation (TSO) Monday through Friday 8:30 a.m. – 5:30 p.m. 
          ET. Listen to all options before making your selection. 
              • 866-455-7438 (toll-free)
              • 304-263-8700 (International) (Not toll-free)
              • Deaf or hard of hearing customers may call any of our toll-free numbers using their choice of relay
               service.
          The following is a list of related instructions and forms for filing information returns electronically: 
              • General Instructions for Certain Information Returns
              • Form 8809, Application for Extension of Time To File Information Returns
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