Drake Accounting – Transmitter Control Code

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Article #: 15725

If you file 10 or more informational returns, they must be filed electronically. The e-filing method varies depending on the form year.

Important The FIRE system will be retired in Tax Year 2026. The following information applies to the new IRIS system unless otherwise indicated.

2026 and Future Forms

Drake Accounting 2026 and future versions will allow you to submit supported information returns directly to the IRS through the software without obtaining your own Transmitter Control Code (TCC). You do not need to apply for an IRIS TCC to use this filing option.

2025 and Prior Forms

If you need to submit prior-year forms directly through the IRS IRIS Taxpayer Portal, you will need your own IRIS TCC. An existing FIRE TCC cannot be used for IRIS. Please review any outstanding prior-year filings now to determine whether you will need portal access. See the IRS webpage IRIS application for TCC for details.

Note

  • Only one Transmitter Control Code is required to e-file all your clients’ Forms 1098 and 1099.
  • The general time frame for receiving an IRIS TCC is 45 days after submission of the request. If you plan on e-filing, be sure to submit your TCC application with enough time to allow for this processing window.

Corrections

You will need to use the taxpayer portal to file corrections for any form that were submitted to through the FIRE site. Review Publication 5717 for details on how to use the IRIS taxpayer portal.

FIRE System

Important The FIRE system will be taken offline on November 19, 2026, at 3pm EST. The following applies only to those using Drake Accounting 2025 to file returns for 2020 to 2025 before that time.

A Transmitter Control Code (TCC) is required if you e-file Forms 1098, 1099, 3921, 3922, 5498 and W-2G. Starting with tax year 2023, if you file 10 or more informational returns, they must be filed electronically. Only one Transmitter Control Code is required to e-file all of your clients’ Forms 1098 and 1099.

Caution Be sure that you are entering your FIRE TCC below not an IRIS TCC.

After the IRS processes your application:

  1. You will receive a letter from the IRS with your FIRE TCC.
  2. In Drake Accounting, go to Firm > Firm Information Setup and enter the TCC.
  3. Click Save.

Note The general time frame for receiving your TCC is 45 days after submission of the request. If you plan on e-filing, be sure to submit your TCC application with enough time to allow for this processing window.