1545-0387 Supporting Statement 2025-JC

SUPPORTING STATEMENT

Internal Revenue Service (IRS)

Information Returns (IR) Application for Transmitter Control Code (TCC)

OMB Control Number 1545-0387

1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION

Internal Revenue Code (IRC) sections 170(f)(12), 199, 220(h), 223, 408, 408A, 529, 529A, 530, 853A, 6039, 6041, 6041A, 6042, 6043, 6044, 6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H, 6050J, 6050N, 6050P, 6050Q, 6050R, 6050S, 6050T, 6050U, 6050W, 6050X, and 6050Y, and their regulations provide that any person engaged in a trade or business, including a corporation, partnership, individual, estate, and trust, who makes reportable transactions during the calendar year must file information returns to report those transactions to the IRS. Treasury Regulations section 301.6011-2 provides that persons required to file 10 or more information returns in a calendar year must file electronically.

The Information Return (IR) Application for Transmitter Control Code (TCC) is used to request authorization to participate in electronic filing of information returns through the Filing of Information Returns Electronically (FIRE) System under the authority of IRC sections 7801, 6011(f), and 6109. Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8596, 8955-SSA, and W-2G may be filed electronically via the FIRE system. Approved applicants will be assigned a TCC, which is a 5-digit alpha numeric code that identifies the business transmitting the electronic returns. Publication 5911 provides a tutorial of the application and includes information about who can apply and how to use the application.

2. USE OF DATA

The IRS uses this information to authenticate the applicant, assign a TCC, and allow information returns to be filed via the FIRE system.

3. USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN

The IR Application for TCC is completed online.

4. EFFORTS TO IDENTIFY DUPLICATION

The information obtained through this collection is unique and is not already available for use or adaptation from another source.

5. METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER SMALL ENTITIES

The collection of information requirement will not have a significant economic impact on a substantial number of small entities.

6. CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS OR POLICY ACTIVITIES

A less frequent collection would not allow the IRS to authenticate and assign a TCC to applicants. Without a TCC, information return filers would not be able to access the FIRE system to provide the IRS with required information on reportable transactions. This will limit filers’ ability to comply with IRC and Treasury Regulation requirements, increase instances of inaccurate and untimely filing of returns, and cause tax violations.

7. SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE INCONSISTENT WITH GUIDELINES IN 5 CFR 1320.5(d)(2)

There are no special circumstances requiring data collection to be inconsistent with guidelines in 5 CFR 1320.5(d)(2).

8. CONSULTATION WITH INDIVIDUALS OUTSIDE OF THE AGENCY ON AVAILABILITY OF DATA, FREQUENCY OF COLLECTION, CLARITY OF INSTRUCTIONS AND FORMS, AND DATA ELEMENTS

The IRS received no comments during the public comment period in response to the Federal Register notice (90 FR 9802), dated February 18, 2025.

9. EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO RESPONDENTS

No payment or gift has been provided to any respondents.

10. ASSURANCE OF CONFIDENTIALITY OF RESPONSES

Generally, tax returns and tax return information are confidential as required by 26 U.S.C. 6103.

11. JUSTIFICATION OF SENSITIVE QUESTIONS

A privacy impact assessment (PIA) has been conducted for information collected under this request as part of the “EServices” system, and Privacy Act System of Records notices (SORN) have been issued for this system under IRS 00.001 - Correspondence Files and Correspondence Control Files, IRS 22.062 - Electronic Filing Records, IRS 22.061 - Information Return Master File, IRS 24.030 - Customer Account Data Engine Individual Master File, IRS 24.046 - Customer Account Data Engine Business Master File, IRS 37.009 - Enrolled Agent and Enrolled Retirement Plan Agent Records, and IRS 34.037 Audit Trail and Security Records. The Internal Revenue Service PIAs can be found at https://www.irs.gov/privacy-disclosure/privacy-impact-assessments-pia.

Title 26 U.S.C. 6109 requires inclusion of identifying numbers in returns, statements, or other documents for securing proper identification of persons required to make such returns, statements, or documents and is the authority for social security numbers (SSNs) in IRS systems.

12. ESTIMATED BURDEN OF INFORMATION COLLECTION

Information return filers use the IR Application for TCC to receive authorization to electronically file returns via the FIRE system. The IRS anticipates that there will be approximately 34,808 respondents annually, with a total estimated burden of 11,487 hours annually. The estimated burden is shown below.

Authority	Description	# of Respondents	# Responses per Respondent	Annual Responses	Hours per Response	Total Burden Hours
IRC §§ 7801, 6011(f), and 6109	IR Application for TCC	34,808	1	34,808	.33	11,487
Totals		34,808		34,808		11,487

The following regulations impose no additional burden. Please continue to assign OMB number 1545-0387 to these regulations.

1.6041-1

1.6041-4

1.6041-5

1.6041-7

1.6042-2

1.6042-3

1.6043-2

1.6047-1

1.6049-1

301.6011-2

301.6109-1

601.602

13. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS

This information collection will be included in the consolidated OMB submission for information returns currently being developed. The IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation.

14. ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT

This information collection will be included in the consolidated OMB submission for information returns currently being developed. The IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation.

15. REASONS FOR CHANGE IN BURDEN

The IRS has obsoleted the Form 4419 and now collects the information via the IR Application for TCC. The change in burden reflects an update to the number of responses based on data. This increases the number of responses by 19,808 and the burden hours by 6,537 annually due to Agency Estimate.

	Total Requested	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA	Previously Approved
Annual Number of Responses	34,808	0	0	19,808	0	15,000
Annual Time Burden (Hr)	11,487	0	0	6,537	0	4,950

16. PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION

There are no plans for tabulation, statistical analysis, and publication.

17. REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS INAPPROPRIATE

The IRS believes that displaying the OMB expiration date is inappropriate because it could cause confusion by leading taxpayers to believe that the information collection expires as of the expiration date. Taxpayers are not likely to be aware that the IRS intends to request renewal of the OMB approval and obtain a new expiration date before the old one expires.

18. EXCEPTIONS TO THE CERTIFICATION STATEMENT

There are no exceptions to the certification statement.

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