If the employer has more than 250 employees, the employer must file electronically. All electronic employer filers must obtain approval from the IRS, Technical Services Operation and be assigned a Transmitter Control Code (TCC) prior to electronically filing forms 1094 and 1094. The IRS must receive the TCC 45 days before the filing deadline. TCC applications can take up to 45 days to process by IRS.
Once the TCC has been obtained, data must be tested against IRS schema to ensure it is in the correct format to be received by the IRS. Additionally, the TCC must be renewed each reporting year.
