Insights

IRS Announces Temporary Unavailability of Transmitter Control Codes Application Process


On June 22, 2017, the IRS announced that changes to its e-Services platform will temporarily impact the PPACA application process for a transmitter control code (TCC) used to access the Affordable Care Act Information Returns (AIR) Program. The TCC is used in the AIR Program to file electronic information return submissions required under PPACA, i.e., Forms 1094-B and 1095-B under Section 6055 and Forms 1094-C and 1095-C under Section 6056. There will be no impact to users who electronically file through the AIR Program and who already have a TCC.

However, starting July 10, 2017, users are unable to submit new TCC applications or make any changes to existing TCC applications. According to the IRS, the TCC application process will be unavailable for three to five weeks.

Most employers have been using vendors to assist in filing their PPACA forms (1094/95-B and 1094/95-C), and vendors are the ones obtaining TCC codes. So the temporary delay on the application process likely has minimal impact on employers directly. That said, employers planning to e-file their 2017 PPACA forms on their own and which have not yet obtained a TCC code should review the bulletin and plan accordingly, as the TCC is a required component of the AIR Program.

IRS Bulletin »
AIR Program Website »