IRS Notice AIRTN500 is issued when the Transmitter Control Code (TCC) is missing from Form 1094-C submissions. The TCC is essential for electronic filing, serving as a unique identifier for the transmitter of the tax information to the IRS.
Importance of the Transmitter Control Code
The Transmitter Control Code (TCC) is critical because it:
- Ensures that the electronic submission is recognized and processed by the IRS’s e-filing system.
- Helps maintain the security and tracking of the transmitted data.
Consequences of a Missing TCC
Submitting Form 1094-C without a TCC can lead to:
- Rejection of the form by the IRS’s electronic filing system.
- Delays in processing and potential penalties for late or incorrect submissions.
How to Address a Missing TCC Issue
To resolve a notice related to a missing TCC:
- Obtain a TCC by applying through the IRS e-Services – Application for TCC.
- Update the Form 1094-C submission with the correct TCC and resubmit electronically as soon as possible.
- Verify the TCC is correctly entered in future submissions to avoid similar issues.
Preventing TCC Errors
To prevent future issues with missing TCC on submissions:
- Ensure the TCC is securely stored and readily available for use during the submission process.
- Implement a checklist for electronic submissions to verify that all required codes and identifiers, like the TCC, are included before filing.
- Consider using compliance software such as ACA-Track, which can automate and safeguard the inclusion of necessary identifiers in all electronic filings.
For additional guidance on electronic filing and managing IRS notices, please visit ACA-Track Service Descriptions.
